Finding Text
U.S. Department of Health and Human Services / State of Georgia Department of Behavioral Health and Developmental Disabilities - Substance Abuse Block Grant (Non-TANF), ALN No. 93.959 2023-002 – Late Reporting – Internal Control (Material Weakness) Criteria Under 2 CFR §200.512, the auditee is required to submit the data collection form (Form SF-SAC) and the reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the audit period. Condition The organization did not complete an audit and submit the required reporting package and data collection form to the FAC within the required timeframe. For the fiscal year ended December 31, 2023, the reporting package was submitted more than nine months after the fiscal year-end. Cause The delay was primarily due to disruption in the audit process following the acquisition of the prior audit firm, which impacted the timing of completion and submission of the reporting package and Form SF-SAC. Management did not have contingency procedures in place to fully mitigate the effects of this unexpected transition. Effect Failure to submit the reporting package and Form SF-SAC by the required deadline constitutes noncompliance with Uniform Guidance and may impact the organization’s eligibility for future federal funding. The deficiency in controls over timely reporting constitutes a material weakness in internal control over compliance. Recommendation We recommend the organization implement and enforce internal controls, including a compliance calendar and assignment of responsibility, to ensure all required audits and submissions to the FAC are completed accurately and within required timeframes. Identification of a Repeat Finding This is a repeat finding from the immediate previous audit. Views of Responsible Officials and Planned Corrective Actions The organization agrees with the finding and has implemented a compliance checklist and enhanced oversight to prevent future delays in submission.