Finding 1175081 (2025-001)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-02-24

Audit: 388703

Organization: Community Drug Board Inc. Dba Community Health Center (OH)

Auditor: MALONEY + NOVOTNY LLC

AI Summary

Core Issue: The reporting package and data collection form were submitted late to the Federal Audit Clearinghouse.
Impacted Requirements: Compliance with 2 CFR section 200.512(a) for timely submission within 30 days of receiving audit reports.
Recommended Follow-Up: Implement policies and procedures to ensure timely submissions in the future.

Finding Text

N. Special tests and provisions Finding 2025-001 AL: 93.959 and 93.243 Program Name: Block Grants for Prevention and Treatment of Substance Abuse and Substance Abuse and Mental Health Services Projects of Regional and National Significance Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Condition: The reporting package and data collection form were not submitted to the Federal Audit Clearinghouse within 30 days after the reports were received from the auditors. Repeat Finding from Prior Year: No Cause: Management was not aware that this requirement was in effect for this year. Effect: The reporting package and data collection form were submitted late. Recommendation: We recommend management ensure policies and procedures are in place to timely submit the reporting package and data collection form to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and will ensure the reporting package and data collection form are submitted timely in the future.

Corrective Action Plan

Finding Number: 2025-001 AL: 93.959 and 93.243 Program Name: Block Grants for Prevention and Treatment of Substance Abuse and Substance Abuse and Mental Health Services Projects of Regional and National Significance Action Taken: It was recently discovered that Community Drug Board, Inc. had filed our 2024 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, Community Drug Board, Inc. has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.

Other Findings in this Audit

1175075 2025-001

Material Weakness Repeat
1175076 2025-001

Material Weakness Repeat
1175077 2025-001

Material Weakness Repeat
1175078 2025-001

Material Weakness Repeat
1175079 2025-001

Material Weakness Repeat
1175080 2025-001

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
93.788	OPIOID STR	$389,426
93.243	SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE	$383,077
14.267	CONTINUUM OF CARE PROGRAM	$250,712
93.959	BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE	$47,339
93.778	MEDICAL ASSISTANCE PROGRAM	$28,660