Finding 1148226 (2024-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-07-22
Audit: 362805
Organization: Prc (CA)

AI Summary

  • Core Issue: The audit package and data collection form were not submitted on time to the Federal Audit Clearinghouse, violating federal guidelines.
  • Impacted Requirements: Non-compliance with OMB Uniform Guidance could lead to funding delays and high-risk status for the organization.
  • Recommended Follow-Up: Implement centralized controls to track report deadlines and ensure effective preparation and submission processes.

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.

Categories

Subrecipient Monitoring Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 571782 2024-001
    Significant Deficiency
  • 571783 2024-001
    Significant Deficiency
  • 571784 2024-001
    Significant Deficiency
  • 1148224 2024-001
    Significant Deficiency
  • 1148225 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.241 Housing Opportunities for Persons with Aids $2.03M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $293,977
93.493 Congressional Directives $161,423
14.218 Community Development Block Grants/entitlement Grants $116,757
93.914 Hiv Emergency Relief Project Grants $102,572
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $76,237
93.917 Hiv Care Formula Grants $3,941