Finding Text
Finding 2025-004: Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Health and Human Services Federal Programs: ACL Centers for Independent Living Assistance Listing Number: ALN 93.432 Award Numbers: 2302AKILCL and 2402AKILCL Award Period: 2023 and 2024 Type of Finding: Material Weakness in Internal Control over Compliance/Material Noncompliance Condition and Context: The Organization did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or nine months plus any extensions after the end of the audit period, (i.e. the FAC Report was not submitted timely.) Criteria: The Uniform Guidance requires that the reporting package be submitted within the earlier of nine months plus any extensions after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Cause: Due to reduced resources the Organization was unable to submit their report timely. Effect: The Organization is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: The Organization needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.