FAC Explorer

Finding 204817 (2022-003)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-08-23
Audit: 174159
Organization: Council on Substance Abuse Ncadd (AL)
Auditor: Warren Averett LLC

AI Summary

  • Core Issue: The Council failed to submit the audit report and data collection form by the June 30, 2023 deadline.
  • Impacted Requirements: This noncompliance violates 2 CFR section 200.512, which mandates timely submission of audit materials to the Federal Audit Clearinghouse.
  • Recommended Follow-Up: Strengthen policies and procedures to ensure timely year-end close and facilitate on-time audit completion and reporting.

Finding Text

Finding 2022-003 ? Data Collection Form and Reporting Package to the Federal Audit Clearinghouse (Significant Deficiency and Noncompliance) Information on the federal program: All Federal Programs Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors, or nine months after the end of the audit period. The data elements and format must be approved by the OMB and include all required elements. Condition: The Council did not file the audit report and data collection form by June 30, 2023. Cause: The Council had multiple setbacks during the current year including financial staff turnover and data loss that caused audit delays and accounting cleanup work that could not be done before the audit was completed. Effect: The Council is not in compliance with federal reporting requirements. Questioned Costs: None reported Recommendation: We recommend the Council strengthen its policies and procedures to ensure year-end close is completed in a timely manner to allow for the audit to be issued and reports filed before the due date. Views of Responsible Officials: See Management?s View and Corrective Action Plan at the end of the report.

Corrective Action Plan

As evidenced by previous audit findings, COSA has never experienced a delay in year-end closing. And as previously discussed, due to staff changes and other unforeseen events, the organization was not prepared to commence the audit in a timely manner. COSA has already corrected steps to prevent these issues in the future.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 204818 2022-004
    Significant Deficiency
  • 204819 2022-003
    Significant Deficiency
  • 204820 2022-004
    Significant Deficiency
  • 204821 2022-003
    Significant Deficiency
  • 204822 2022-003
    Significant Deficiency
  • 204823 2022-003
    Significant Deficiency
  • 204824 2022-003
    Significant Deficiency
  • 204825 2022-003
    Significant Deficiency
  • 204826 2022-003
    Significant Deficiency
  • 204827 2022-005
    Significant Deficiency
  • 204828 2022-005
    Significant Deficiency
  • 781259 2022-003
    Significant Deficiency
  • 781260 2022-004
    Significant Deficiency
  • 781261 2022-003
    Significant Deficiency
  • 781262 2022-004
    Significant Deficiency
  • 781263 2022-003
    Significant Deficiency
  • 781264 2022-003
    Significant Deficiency
  • 781265 2022-003
    Significant Deficiency
  • 781266 2022-003
    Significant Deficiency
  • 781267 2022-003
    Significant Deficiency
  • 781268 2022-003
    Significant Deficiency
  • 781269 2022-005
    Significant Deficiency
  • 781270 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.137 Community Programs to Improve Minority Health Grant Program $301,046
93.959 Block Grants for Prevention and Treatment of Substance Abuse $132,283
93.788 Opioid Str $102,920
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $91,522
93.136 Injury Prevention and Control Research and State and Community Based Programs $87,472
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $6,659