Finding Text
Late reports, incomplete reports and variances from accounting records 93.011 National Organizations for State and Local Officials 93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security 93.341 Analyses, Research and Studies to Address the Impact of CMS Programs on American Indian/Alaska Native (AI/AN) Beneficiaries and the Health Care System Serving these Beneficiaries 93.421 Strengthening Public Health Systems and Services Criteria: Per Uniform Guidance 2 CFR 200 Subpart D, Performance and Financial Monitoring and Reporting, reports should be submitted within the required timeframe per the grant agreement and should tie out to the financial records. Documentation should also be kept for all financial and programmatic reports submitted for all federal awards. Condition: The Organization did not submit reports timely for five out of ten reports tested (50%). We also noted one report that was incomplete. Additionally, we identified a report in which there was a significant discrepancy between the figures in the accounting records and those presented in the report. We consider this condition to be a material weakness to the Reporting compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2022 005. Statistical sampling was not used in making sample selections. Questioned costs: None Effect: As a result, certain reports were filed late and one was incomplete, which may affect the accuracy of the reports and require additional oversight in the future. Cause: The late reports and variances are due to ineffective controls over reporting resulting from employee turnover, resulting in delays and missing documentation to support the variances. Recommendation: Auditors recommend that grant personnel track all deadlines for submission of reports and that management be aware of these deadlines and track and review all submissions to ensure timely and accurate fillings. If there are delays, the Organization should request and document permission to submit late. The Organization should also maintain all federal award reporting documentation in a location where authorized personnel have access in order to ensure that it can always be located. It is critical to maintain complete and accurate documentation to ensure compliance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.