Finding 1239718 (2024-001)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2026-10-01

Audit: 414431

Organization: THE NATIONAL RHCA TRAINING AND SAFETY FOUNDATION (TX)

Auditor: SUTTON FROST CARY LLP

AI Summary

Core Issue: The Foundation submitted its Data Collection form late, missing the federal deadline.
Impacted Requirements: Compliance with single audit reporting requirements was not met.
Recommended Follow-up: Implement stronger internal controls to ensure timely completion of audits.

Finding Text

Finding 2024‐001: Reporting – significant deficiency in internal control over compliance and compliance finding. Criteria: Grantees who are subject to single audit requirements are required to submit their Data Collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors’ report or 9 months after the audit period. Condition: The Foundation’s Data Collection form was late for the year ended December 31, 2024. Cause: Delays in completing the audit resulted in the Data Collection form being submitted after 9 months from the end of the audit period. Effect: The Foundation was not in compliance with single audit reporting requirements. Questioned Costs: None Recommendation: Internal controls and processes should be implemented to ensure audits are completed in a timely manner to meet federal reporting deadlines. Management’s response: See corrective action plan.

Corrective Action Plan

Finding 2024‐001 ‐ Reporting Management response. Management acknowledges the importance of completing the Single Audit reporting package and Data Collection Form within the applicable filing period. The Foundation is committed to a documented, monitored process that supports timely completion and submission. The draft finding identifies no questioned costs. Corrective action already implemented / being implemented. The Foundation is implementing the audit and corrective‐action procedures established in the Foundation Financial & Procurement Manual. These procedures include: Maintaining an annual compliance calendar with the audit engagement, document‐request, report‐completion, Data Collection Form, and Federal Audit Clearinghouse deadlines. Assigning responsibility for monitoring milestones and escalating approaching or missed deadlines to the appropriate management and governance officials. Retaining the final audit package, CAP, Data Collection Form, Federal Audit Clearinghouse submission confirmation, and related correspondence in the audit file. Reviewing the status of the audit and any corrective actions through the Foundation's established oversight process.

Other Findings in this Audit

1239719 2024-002

Material Weakness Repeat
1239720 2024-003

Material Weakness Repeat
1239721 2024-004

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$1.69M