Finding Text
Finding 2025-002: Untimely Submission of Data Collection Form Federal Agency-U.S. Department of Health and Human Services ALN: 93.297 and 93.217 Criteria: 2 CFR 200.512(a) states the auditee must submit the completed Data Collection Form and reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The auditee did not submit the Data Collection Form and reporting package to the Federal Audit Clearinghouse within the required timeframe. The June 30, 2024 audit report was dated November 15, 2024, but the Data Collection Form and reporting package was not submitted until January 6, 2025, exceeding the 30-day window. Questioned Costs: None. Context: The Council has spent greater than $750,000 of direct and indirect federal funds during its fiscal year, As a result, the Council is required to have an audit conducted under Uniform Guidance and upon completion of the audit is required to submit a reporting package to the Federal Audit Clearing House. Cause: The delay was due to internal administrative oversight and lack of a formalized process to track and ensure timely submission of the Data Collection Form and reporting package. Effect: Failure to submit the Data Collection Form and reporting package timely may result in noncompliance with federal requirements and could impact future federal funding or trigger additional oversight. Repeat Finding: This was not a repeat finding. Recommendation: We recommend the auditee implement a formal tracking system and assign responsibility to specific personnel to ensure timely submission of the Data Collection Form and reporting package in accordance with 2 CFR 200.512(a). Management Response: We acknowledge the finding and take full responsibility for ensuring timely submission of the Data Collection Form and reporting package in accordance with 2 CFR 200.512(a). The delay was due to internal administrative oversight and the absence of a formalized process to track submission deadlines. To prevent recurrence, we have implemented two key measures: • Compliance Calendar: A centralized compliance calendar with automated reminders has been established to ensure all reporting deadlines are met promptly. • Alternate Signatory: Our Executive Vice President is now authorized to serve as an alternate signer for the reporting package in the event the CEO is unavailable, ensuring that submission is never delayed due to signature requirements. These actions strengthen our internal controls and ensure full compliance with federal reporting requirements going forward.