Finding Text
Finding 2023-003
Reporting - Timely Submission of Financial Reports – Significant Deficiency in Internal Control over Compliance and Noncompliance
Agency
Department of Health and Human Services
Program
ALN: No. 93.224 / 93.527 Health Center Program Cluster
Award Year
2023
Criteria or
Specific
Requirement
2 CFR subtitle A Chapter II part 200 subpart F section 200.512 states that “(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.”
Condition
The Federal data collection form and reporting package were not filed on time.
Cause
There were limited personnel resources at the Borough to assist in the timely completion of the Borough’s audit.
Effect or potential
effect
Federal funds could potentially be expended on unallowable activities and for unallowed costs, and outside the period of performance.
Questioned Costs
None noted.
Context
The Form SF-SAC is due nine months after the fiscal year-end. The form for the fiscal year ended June 30, 2023 was filed late.
Identification as a Repeat Finding
Yes. Finding 2022-003 Significant Deficiency in Internal Control over Compliance and Noncompliance
Recommendation
The Borough should evaluate resources allocated to staffing to ensure it has the capacity to adequately prepare and assist in the timely execution of the audit.
Views of responsible officials
Management agrees with the finding and is in the process of catching up on audits with the goal of completing the FY 2025 audit timely.