Finding 1208819 (2024-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-04-24

AI Summary

  • Issue: The financial statement audit was not completed on time, leading to late submission of required documents.
  • Impacted Requirements: Submission deadlines for the data collection form and reporting package were missed, violating 2 CFR part 200.512.
  • Follow-Up: Management needs to establish procedures to ensure timely preparation, review, and submission of all reports.

Finding Text

Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period. Condition: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely. Cause: The delay was caused by limited staffing and competing operational priorities. Effect: CCUIH filed a late submission of the data collection form and reporting package for the audit period. Recommendation: Management should implement procedures to ensure all required reports are prepared, reviewed, and submitted timely.

Corrective Action Plan

The California Consortium for Urban Indian Health (CCUIH) respectfully submits this corrective action plan in response to the finding related to the late completion of the FY 2024 A‐133 audit. The delay resulted from administrative transitions and staffing challenges within the Finance Department during the audit period. These circumstances affected the timely preparation of required schedules, supporting documentation, and responses to auditor requests. CCUIH has taken the following corrective actions to address the issue: · All FY 2024 audit requirements have now been completed and submitted. · Internal processes for audit preparation have been reviewed to identify gaps and inefficiencies. To prevent recurrence, CCUIH will implement the following measures: · Establish a revised annual financial reporting and audit preparation calendar with clearly defined internal deadlines. · Cross‐train finance staff to ensure continuity during staffing transitions or absences. · Strengthen oversight procedures for audit readiness, including periodic internal check‐ins leading up to the audit period. · Develop written procedures outlining roles, responsibilities, and timelines for audit preparation. The anticipated completion date for all corrective actions is June 30, 2026. The parties responsible for implementing and monitoring this corrective action plan are: · Kescia Turner, Director of Finance · Jennifer Ruiz, Executive Director

Categories

Reporting

Other Findings in this Audit

  • 1208816 2024-001
    Material Weakness Repeat
  • 1208817 2024-001
    Material Weakness Repeat
  • 1208818 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.788 OPIOID STR $110,137
93.129 STATE AND REGIONAL PRIMARY CARE ASSOCIATIONS (PCAS), NATIONAL TECHNICAL ASSISTANCE PROGRAMS (NTAPS), AND HEALTH CENTERED CONTROLLED NETWORKS (HCCNS) $40,000