Finding Text
2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance
Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services
Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services
Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget.
Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024.
Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe.
Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies.
Questioned Costs – Not applicable.
Context – This is a condition identified per review of the Authority’s compliance with the specified requirements.
Repeat Finding – Not a repeat finding.
Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe.
Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.