Finding Text
Finding Number: 2024-002 Data Collection Form Late Submission
Repeat Finding: Yes
Questioned Costs: None
Funding Agency: Department of Health and Human Services
Title: Block Grants for Prevention and Treatment for Substance Abuse
AL Numbers: 93.959
Award Year: 7/1/2023 - 6/30/2024
Condition - The Organization did not submit the June 30, 2024 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter.
Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Cause - The Organization's June 30, 2024's audit was not completed prior to the due date.
Effect - The Organization was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance.
Recommendations - We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.