Finding 1160033 (2022-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-10-06

AI Summary

  • Core Issue: UHU has delayed the submission of financial reports, violating 2 CFR §200.512.
  • Impacted Requirements: Reports must be submitted within 30 days of receiving the auditor's report or nine months after the audit period ends.
  • Recommended Follow-Up: UHU should implement controls to ensure timely report submissions and reconcile financial data promptly.

Finding Text

Finding 2022-006: Financial Reports Criteria or Specific Requirement: 2 CFR §200.512 requires that the completed audit, data collection form, and reporting package 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. Condition: UHU has been behind on the audit process and submission of reports has been delayed. Context: Due to delays in prior year audits, UHU was unable to submit the required reports by the required deadline. Cause: UHU did not have controls in place to ensure timely submission of their reports. Additionally, the information used to compile the financial data during the period for reporting was not reconciled timely to ensure appropriate reporting of the actual activity. Effect or Potential Effect: UHU was not in compliance with this regulation. Questioned Costs: None noted. Identification as a Repeat Finding, if Applicable: Repeat of Finding 2021-006 Recommendation: We recommend that UHU ensure that these reports are submitted within the required time period.

Corrective Action Plan

Views of Responsible Officials and Corrective Action: Us Helping Us acknowledges the audit finding regarding delays in completing the annual audit and submitting the required reporting package and data collection form to the Federal Audit Clearinghouse (FAC), as required under 2 CFR § 200.512. The organization further recognizes that the audit and reporting package must be submitted within 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period, whichever is earlier. To address this issue and prevent recurrence, Us Helping Us will implement the following measures: Audit Timeline Planning: Us Helping Us has developed a detailed audit calendar with milestones for document preparation, auditor engagement, and internal review. The FY2023 Audit is scheduled for a December 2025 completion, FY2024 and FY2025 audits are scheduled for completion in March 2026 and August 2026 respectively. The organization is working on staffing improvements and plan on having key vacancies in our finance department filled and plan on providing training on audit readiness and Federal reporting requirements. Specifically, Us Helping Us is hiring for a Deputy Executive Director for Finance and Administration as well as a Finance Manager. These positions are scheduled to be filled by the end of September 2025. Next, Us Helping Us uses the updated FAC portal launched by the General Services Administration to ensure accurate and complete submissions In accordance with Federal guidance, Us Helping Us will documented the reasons for the delayed submission and retained this documentation for review by oversight agencies. We understand that while extensions may be granted under certain circumstances, timely submission is critical to maintaining our status as a low-risk auditee. Us Helping Us is committed to full compliance with Uniform Guidance and Federal audit requirements. The organization will continue to work to resolve this finding and ensure timely submissions in future years.

Categories

Reporting

Other Findings in this Audit

  • 1160007 2022-001
    Material Weakness Repeat
  • 1160008 2022-002
    Material Weakness Repeat
  • 1160009 2022-003
    Material Weakness Repeat
  • 1160010 2022-004
    Material Weakness Repeat
  • 1160011 2022-005
    Material Weakness Repeat
  • 1160012 2022-006
    Material Weakness Repeat
  • 1160013 2022-007
    Material Weakness Repeat
  • 1160014 2022-001
    Material Weakness Repeat
  • 1160015 2022-002
    Material Weakness Repeat
  • 1160016 2022-003
    Material Weakness Repeat
  • 1160017 2022-004
    Material Weakness Repeat
  • 1160018 2022-005
    Material Weakness Repeat
  • 1160019 2022-006
    Material Weakness Repeat
  • 1160020 2022-007
    Material Weakness Repeat
  • 1160021 2022-001
    Material Weakness Repeat
  • 1160022 2022-002
    Material Weakness Repeat
  • 1160023 2022-003
    Material Weakness Repeat
  • 1160024 2022-004
    Material Weakness Repeat
  • 1160025 2022-005
    Material Weakness Repeat
  • 1160026 2022-006
    Material Weakness Repeat
  • 1160027 2022-007
    Material Weakness Repeat
  • 1160028 2022-001
    Material Weakness Repeat
  • 1160029 2022-002
    Material Weakness Repeat
  • 1160030 2022-003
    Material Weakness Repeat
  • 1160031 2022-004
    Material Weakness Repeat
  • 1160032 2022-005
    Material Weakness Repeat
  • 1160034 2022-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.914 Hiv Emergency Relief Project Grants $805,140
93.136 Injury Prevention and Control Research and State and Community Based Programs $338,862
93.242 Mental Health Research Grants $206,233
19.029 Economic Injury Disaster Loan $150,000
93.917 Hiv Care Formula Grants $98,670
93.939 Hiv Prevention Activities Non-Governmental Organization Based $74,518
93.279 Drug Use and Addiction Research Programs $67,974
93.940 Hiv Prevention Activities Health Department Based $64,381
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $62,499