Finding Text
Finding 2022-002
U.S. Department of Health and Human Services
Programs: 93.914 – HIV Emergency Relief Project Grants
Type of Finding: Noncompliance and Significant Deficiency
Compliance Requirement: Timely Submission of Reporting Package and Data Collection Form
Repeat Finding: No
Condition:
The Data Collection Form for the year ended December 31, 2022, was due for submission to the Federal Audit Clearing House by September 30, 2023 and was not submitted by that date.
Criteria:
In accordance with 2 CFR § 200.512, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period.
Cause:
The Organization experienced significant turnover in key management positions during fiscal year 2022. As a result, supporting documentation for financial transactions could not be located initially and were not readily available, which delayed the financial reporting process.
Effect:
Because of the late submission of the audit reports, the reporting package was not made available to users in a timely manner.
Questioned Costs:
None.
Recommendation:
We recommended that the Organization develop procedures to ensure that future reporting packages are submitted within the earlier of 30 days after receipt of the auditor’s reports, or nine months after the end of the audit period. We also recommend that the Organization ensure appropriate training, knowledge transfer, and succession planning within the organization to ensure that turnover in key management positions does not cause disruption to operations or financial reporting.
Management’s Response and Corrective Action Plan
Management agrees with the finding. See schedule of corrective action.