Finding 1167969 (2024-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-01-06
Audit: 379617
Organization: Montana Cancer Consortium (MT)
Auditor: KCOE ISOM LLP

AI Summary

  • Core Issue: The Consortium did not submit the Data Collection Form (DCF) on time, missing the February 28, 2025 deadline.
  • Impacted Requirements: This violates 2 CFR §200.512(b), which mandates timely submission of the DCF and reporting package.
  • Recommended Follow-Up: Implement internal deadlines to ensure timely submission of the DCF and reporting package to avoid future issues.

Finding Text

#2024-003: Grant Program: Department of Health and Human Services – National Institutes for Health Research and Development Cluster – Cancer Control – Assistance Listing #93.599 – Untimely Filed Data Collection Form Condition: The Consortium did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for the year ended May 31, 2024. Criteria: Per 2 CFR §200.512(b), the Consortium must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period. Context: At the time of completion of the audit for the year ended May 31, 2024, the deadline for submission of February 28, 2025, was passed and the DCF is considered not timely filed. Cause: The late submission was due to delays in finalizing the audit. Effect: Failure to submit the DCF timely may delay federal agencies’ access to audit results and could impact the Consortium’s eligibility for future funding. Additionally, an untimely filed DCF results in high-risk auditee status. Recommendation: We recommend the Consortium implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion. Management Response: See Corrective Action Plan.

Corrective Action Plan

#2024-003: Grant Program: Department of Health and Human Services – National Institutes for Health Research and Development Cluster – Cancer Control – Assistance Listing #93.599 – Untimely Filed Data Collection Form Corrective Action Plan: We agree with the recommendation. MCC has developed a Single Audit Policy to address this finding. Responsibilities of the MCC Director as outlined in the Single Audit Policy include the following: • Contract with an independent CPA firm to obtain the audit by the close of the MCC fiscal year. • Work with the bookkeeper to prepare the Schedule of Expenditures of Federal Awards. • Work with the CPA firm to ensure a timely submission of the audit. • Develop and maintain strong internal controls • Address any prior audit findings with a corrective action plan Timeline: This was implemented on December 1, 2025. Responsible Parties: MCC Director

Categories

Reporting

Other Findings in this Audit

  • 1167967 2024-001
    Material Weakness Repeat
  • 1167968 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.399 CANCER CONTROL $906,601