Finding Text
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
2024-001: Reporting (Significant Deficiency)
ALN
Number Federal Agency
Pass-Through
Identification
Number
Award
Year
93.917 U.S. Department of Human Health and
Services
1000010913 2024
14.241 U.S. Department of Housing and Urban
Development
203997-23 2024
Criteria: The OMB Uniform Guidance and contract with federal funding agency require that non-federal
entities receiving federal awards establish and maintain internal control designed to reasonably ensure
compliance with federal laws, regulations and program compliance requirements as follows:
Section 2 CFR 200.512 of the Uniform Guidance states:
I. General. (1) The audit must be completed and the data collection form described in paragraph
(b) of this section and reporting package described in paragraph (c) of this section 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. If the due date falls on a Saturday, Sunday, or federal
holiday, the reporting package is due the next business day.
II. Data Collection. The FAC is the repository of record for Subpart F-Audit Requirements of this
Part reporting packages and the data collection form. All federal agencies, pass-through entities
and others interested in a reporting package and data collection form must obtain it by accessing
the FAC.Cause: The audit package and data collection form were not submitted to the Federal Audit
Clearinghouse for the reporting year ended June 30, 2024, within 9 months after the audit period.
Effect: Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential
reduction or delay in federal and state funding as well as the effects of being placed on high-risk status by
a federal and/or state agency.
Questioned Costs: None.
Repeat finding: No
Cause: The turnover of key finance staff caused a delay in the audit preparation, which impacted the
timely submission of the report. Recommendation: PRC should establish centralized controls, which includes the identification of all
required reports and their due dates, effective controls over the preparation of reports, and a monitoring
function to ensure that controls are in place and operating effectively for report submission.
Views of Responsible Officials: See separately prepared Corrective Action Plan.