Finding 13003 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-08-29

AI Summary

  • Core Issue: The Organization of Teratology Information Specialists missed the deadline for submitting its December 31, 2021 reporting package.
  • Impacted Requirements: This violates 2 CFR 200.152(c), which mandates timely submission of audited financial statements and data collection forms.
  • Recommended Follow-Up: Establish a timeline for reporting package submissions to ensure compliance within the required timeframe.

Finding Text

FINDINGS AND QUESTIONED COSTS?MAJOR FEDERAL AWARD PROGRAM AUDIT U.S. Department of Health and Human Services Maternal and Child Health Federal Consolidated Programs ? ALN Number 93.110 Finding 2022-001 Condition The Organization of Teratology Information Specialists did not submit its December 31, 2021 reporting package within the required timeframe. 2 CFR 200.152(c) requires than an entity submit the audited financial statements and data collection form ("reporting package") within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. Criteria The Organization is responsible for establishing internal controls to make sure the reporting package is submitted timely. Cause Miscommunication between the audit firm and the Organization of Teratology Information Specialists. Effect The Organization of Teratology Information Specialists did not submit its December 31, 2021 reporting package within the required timeframe. Recommendation The Organization of Teratology Information Specialists should develop a reporting package timeline and submit the required documents within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. View of Responsible Officials and Planned Corrective Action Management agrees with this recommendation. Going forward, management will ensure the reporting package is prepared and submitted within the required timeframe. See attached management's corrective action plan.

Corrective Action Plan

CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Organization of Teratology Information Specialists and Affiliate ("the Organization") respectfully submits the following corrective action plan for the report dated August 16, 2023. Name and address of independent public accounting firm: BBD, LLP 1835 Market Street, 3rd Floor Philadelphia, PA, 19103 Audit period: January 1, 2022 - December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Significant Deficiency in Internal Controls over Compliance Finding 2022-001 ? Management?s financial accounting did not submit December 31, 2021 reporting package within the required timeframe. 2022-001 Recommendation: The Organization of Teratology Information Specialists should develop a reporting package timeline and submit the required documents within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. Action Taken: We concur with the recommendation and will establish procedures to ensure all financial reports are submitted within set deadlines. Date of Completion: August 16, 2023 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Elizabeth Wasternack, Executive Director, at 615-649-3082. Sincerely, Elizabeth Wasternack Executive Director

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 589445 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.110 Maternal and Child Health Federal Consolidated Programs $1.21M
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $20,327