FAC Explorer

Finding 1159411 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 370138
Organization: Center for Asbestos Related Disease (MT)
Auditor: Rudd & Company PLLC

AI Summary

  • Core Issue: The final financial report for award 5NU61TS000295-05 was submitted late, violating compliance requirements.
  • Impacted Requirements: Internal controls over reporting were ineffective, risking incorrect or incomplete information submission.
  • Recommended Follow-Up: CARD should ensure timely submission of all reports to maintain compliance with federal award conditions.

Finding Text

Criteria 2 CFR 200 establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. 2 CFR section 200.516(a) require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with the program requirements. Condition Final financial report were not completed and submitted for 5NU61TS000295-05 award by the due date. Cause CARD failed to file the final financial report on a timely basis. Context/Sampling The final financial report was filed late. Effect Lack of compliance with designed internal controls over reporting could result in CARD reporting incorrect or incomplete information. The required final financial report was not filed by the due date. Questioned Costs None reported. Recommendation We recommend that CARD submit all reports in timely manner. This will ensure CARD is in compliance with the award and CARS’s policies. Organization Response The Organization has added all report due dates to their calendars to ensure that reports are filed in a timely manner.

Corrective Action Plan

Corrective Action Plan Cognizant or Oversight Agency for Audit: U.S. Department of Health and Human Services Center for Asbestos Related Disease, Inc respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Rudd & Company, PLLC 3805 Valley Commons Drive, Ste. 7 Bozeman, MT 59718 Audit Period: January 1, 2024 – December 31, 2024 The findings from the 2024 schedule of findings and questioned costs are discussed below: Federal Award Findings and Questioned Costs Finding 2024-001 Department of Health and Human Services Libby, Montana’s Public Health Emergency, Asbestos Health Screening, CFDA #93.534 5NU61TS000295-05 Finding Summary: Final Financial report for the grant period end was not submitted by the due date. Responsible Individuals: Executive Director, Tracy McNew and Financial Officer, Janine Price Corrective Action Plan: Management has added all report due dates to their calendars beginning two weeks before the due dates to ensure reports are filed in a timely manner even if difficulties are encountered with the filing process. In addition, case numbers with PMS’s help desk will be recorded and other communications will be saved to ensure that proper documentation is maintained for any reports rejected and refiled at a later date. Anticipated Completion Date: Ongoing

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
93.534 Affordable Care Act Program for Early Detection of Certain Medical Conditions Related to Environmental Health Hazards $2.79M