Finding Text
2024-001 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency:U.S. Department of Health and Human Services Federal Program Title & Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition UVNR did not submit its Single Audit reporting package, including the audited financial statements, data collection form, schedule of findings and questioned costs, summary schedule of prior audit findings, and corrective action plan, within the required filing period. For the year ended December 31, 2024, the reporting package was required to be submitted no later than September 30, 2025. Criteria Title 2 CFR § 200.512 requires the audit, data collection form, and reporting package to be submitted to the Federal Audit Clearinghouse within the earlier of: 30 calendar days after the auditee receives the auditor’s reports; or Nine months after the end of the audit period. Accordingly, UVNR’s reporting package for the year ended December 31, 2024, was due no later than September 30, 2025. Effect The Single Audit reporting package was not available timely to Federal agencies, pass-through entities, grantors, and other users of the audit reports. Late submission may result in additional oversight, restrictions on Federal awards, delayed grant funding, or other actions by Federal agencies or pass-through entities. UVNR was not in compliance with the reporting requirements of 2 CFR § 200.512. Cause UVNR did not have adequate procedures to ensure that year-end financial records, the Schedule of Expenditures of Federal Awards, audit schedules, and supporting documentation were prepared and provided timely. The Organization also did not have an effective process to monitor the Federal Audit Clearinghouse filing deadline and the status of the audit.