Finding Text
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House
Identification data: U.S. Department of Health and Human Services -- Maternal, Infant, and Early Childhood Homevisiting Grant Program, Assistance Listing #93.870, Agreement Identifying No. X1043593, No. X1050313, No. X11MC45288. 477 Cluster, Temporary Assistance for Needy Families, Assistance Listing #93.558. Agreement Identifying No. 2201NETANF-00. Immunization Cooperative Agreements, Assistance Listing #93.268, Agreement Identifying No. NH23IP922589
Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. dition: The District did not submit the data collection form before the nine month deadline stated above.
Cause: The District’s fiscal year 2023 audit was not issued until May 30, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe.
Effect or potential effect: The control deficiency is a significant deficiency that prevented the District from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house.
Identification of a Repeat Finding: Repeat of 2023-002 finding.
Recommendation: The District should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR
§200.512.
Views of Responsible Officials: Panhandle Public Health District engaged with a firm demonstrating the capacity to perform PPHD’s audit in time for the required submission deadline to the Federal Audit Clearing House. Subsequent engagement planning will prioritize timely reporting.