Finding Text
Finding 2025-003: Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.959, Substance Use, Prevention, Treatment & Recovery Services Block Grant (SUPTRSBG), U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Drug and Alcohol Programs (DDAP), Pass-through Entity Identifying Number: 4100086642 Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the SCA 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 SCA'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 delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The SCA's 2024 Single Audit was delayed beyond the nine-month filing deadline as a result of delays in reconciling federal and state award activity with the Commonwealth. Effect or Potential Effect: The SCA is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend the SCA 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 Action: The SCA is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.