Finding 1101192 (2024-002)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-02-27
Audit: 344160
Auditor: Marcum LLP

AI Summary

  • Core Issue: RHD submitted its Single Audit Reporting Package late, missing the March 31, 2024 deadline by over three months.
  • Impacted Requirements: This noncompliance affects all federal programs under RHD, violating the Uniform Guidance submission timeline.
  • Recommended Follow-Up: RHD should enhance its financial reporting processes to ensure timely submissions in the future.

Finding Text

FINDING 2024-002 Late Submission of Reporting Package and Data Collection Form FINDING TYPE Noncompliance of Reporting AGENCY U.S. Department of Housing and Urban Development U.S. Department of Health and Human Services ALN 14.218 Community Development Block Grants/Entitlement Grants 14.267 Continuum of Care Program 93.958 Block Grants for Prevention and Treatment of Substance Abuse 93.778 Medical Assistance Program CRITERIA The Uniform Guidance requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from auditors or nine months after the end of the audit period, unless longer period of time was agreed to in advance by the cognizant or oversight agency for audit. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. CONDITION AND CONTEXT The Federal reporting deadline for the June 30, 2023 Single Audit Reporting Package was March 31, 2024; however, RHD did not submit its Single Audit Reporting Package until July 10, 2024. This finding was initially reported as part of the June 30, 2023 audit reporting package. Because the late submission was due during the year ended June 30, 2024, it is deemed to impact compliance for the year ended June 30, 2024 as well so it is being reported again. CAUSE With over 160 different governmental contracts, management has been tasked with significant reporting and audit requirements. In addition, due to financial conditions disclosed in note 3 to the financial statements, resources normally committed to the completion of the audit were utilized for financial analyses and treasury management which had a direct impact on the financial reporting process which precipitated delinquency in commencing and completing the fiscal year 2023 audit. EFFECT OR POTENTIAL EFFECT The late submission of the reporting package affects all Federal programs administered by RHD. REPEAT FINDING Yes. RECOMMENDATION We recommend that RHD improve its financial reporting processes, including timely closing of the general ledger, so that the Single Audit Reporting Package can be submitted to the Federal Audit Clearinghouse no later than the earlier of 30 days after the reports are received from auditors or nine months after year-end. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION See attached corrective action plan. Questioned Costs None.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
16.034 Coronavirus Emergency Supplemental Funding Program $1.11M
93.150 Projects for Assistance in Transition From Homelessness (path) $272,728
93.217 Family Planning Services $246,704
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $198,791
14.239 Home Investment Partnerships Program $195,855
93.788 Opioid Str $110,302
93.959 Block Grants for Prevention and Treatment of Substance Abuse $105,560
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $100,414
93.778 Medical Assistance Program $83,859
93.958 Block Grants for Community Mental Health Services $78,989
93.493 Congressional Directives $78,684
93.526 Grants for Capital Development in Health Centers $68,623
14.218 Community Development Block Grants/entitlement Grants $67,549
21.027 Coronavirus State and Local Fiscal Recovery Funds $64,618
97.024 Emergency Food and Shelter National Board Program $53,249
14.231 Emergency Solutions Grant Program $48,540
14.267 Continuum of Care Program $32,440
93.994 Maternal and Child Health Services Block Grant to the States $32,088
93.527 Grants for New and Expanded Services Under the Health Center Program $24,926
93.667 Social Services Block Grant $21,678
93.569 Community Services Block Grant $15,812
93.914 Hiv Emergency Relief Project Grants $15,597
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $5,341