Finding Text
Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.243, Substance Abuse and Mental Health Services – Projects of Regional and National Significance, U.S., Department of Health and Human Services, Passed through the Substance Abuse and Mental Health Services Administration, Pass-Through Entity Identifying Numbers: Not Available Assistance Listing #93.958, Community Mental Health Services Block Grant, U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Prior Year Finding Number: 2024-002 Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Condition/Context: The Program's Single Audit and reporting package was delayed for the year-ended June 30, 2024 beyond the nine month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The Program's 2024 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within the Program and delays in reconciling federal and state award activity with the Commonwealth. Effect: The Program is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that Program management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The Program is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.