Finding 1161075 (2024-003)

Federal Programs ALN: 16.575 Type of Finding: Significant Deficiency in Internal Control over Compliance Repeat Finding: No Questioned Costs: None Criteria: Pursuant to the Uniform Guidance, the Center is responsible for submitting the Single Audit Reports and the required federal Data Collection Forms (SF-SAC) electronically to the Federal Audit Clearinghouse no later than nine (9) months after the fiscal year's end of the audit period. Condition: The Center failed to timely submit the Single Audit Reports and the required federal Data Collection forms (SF-SAC) to the Federal Audit Clearinghouse within the required reporting deadline. Cause: The delay resulted from the Center’s untimely provision of necessary financial reports and supporting documentation to the audit firm. The late delivery of key schedules and reconciliations postponed completion of audit testing and issuance of the final audit report, which in turn delayed submission to the Federal Audit Clearinghouse. Effect: The Center did not meet the submission deadline requirement as set forth by grant agreement and the Uniform Guidance. Recommendation: The Coalition should establish and implement formal procedures to ensure timely preparation and submission of all financial reports and supporting documentation to the auditors. These procedures should include internal deadlines for management review and delivery of materials to allow adequate time for audit completion and submission of the Single Audit Reports and SF-SAC Data Collection Forms in accordance with the Uniform Guidance and grant agreement requirements. Management Response: See management's response at the correction action plan at page 26.