Finding 1105153 (2023-001)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-03-18

AI Summary

  • Core Issue: The audit and data collection form for the HIV Care Formula Grants were not completed on time, impacting compliance with grant reporting requirements.
  • Impacted Requirements: The organization failed to meet the nine-month deadline for submitting the audit and data collection form, leading to non-compliance.
  • Recommended Follow-Up: Management should ensure timely filing of all reports moving forward and has already engaged a new auditor to address past delays and improve future compliance.

Finding Text

2023-00I Department of Health and Human Services - HIV Care Formual Grants No. 93 .917; Grant period: 4/1/23 - 3/31/24 Criteria: An audit must be completed. and the data collection form submitted within nine months after the end of the audit period. Condition: When the auditors were engaged to complete the audit, there was not adequate time to complete the audit and data collection form within the nine month deadline. Cause: Historically, the audit and data collection form have been filed late so current year information was not available in a timely manner to conduct and finalize an audit. Effect: The delinquent filing of the audit and data collection form resulted in the Organization not being in compliance with the reporting requirements of the grant. There are no questioned costs as a result of failing to meet this requirement. Recommendation: Management should file any delinquent reports and make plans to file them timely in the future as required by the grant. Reviews of Responsible Officials and Planned Corrective Action: Management agrees with the auditor's recommendation and the following action was taken to improve the situation. In late 2023, a new auditor was engaged to conduct the 2022 audit so that the delinquent forms could be filed and take steps to prepare the information for future audits so that they can be filed timely. The 2023 audit will also be filed late but it was filed signifiantly earlier tahn the previous year.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.917 Hiv Care Formula Grants $1.13M
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $252,609
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $6,540