Finding 29999 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-27

AI Summary

  • Core Issue: The Organization missed the deadline for filing its Data Collection Form with the Federal Audit Clearinghouse for the year ended December 31, 2021.
  • Impacted Requirements: Filing was due within nine months post fiscal year-end, as mandated by Uniform Guidance.
  • Recommended Follow-up: Management should enhance internal controls and processes to ensure timely filing in the future.

Finding Text

Finding 2022-002: The Organization did not file its Data Collection Form on time with the Federal Audit Clearinghouse for the year ended December 31, 2021. (Significant Deficiency) Condition: The Organization did not file the Data Collection Form within nine months of year end. Criteria or Specific Requirement: As required by Uniform Guidance, the Organization is required to submit its Data Collection Form by the earlier of 30 days after issuance of the financial statements or nine months after the end of the fiscal year. Cause: Management did not file the Data Collection Form due to internal delays. Effect: The Data Collection Form for fiscal year 2021 was not submitted to the Federal Audit Clearinghouse within the required timeframe. Questioned Costs: None. Identification as a Repeat Finding: This is a repeat finding of prior year finding 2021-002 as the Organization was late in filing its 2021 Data Collection Form with the Federal Audit Clearinghouse. Recommendation: Management should review its process and implement additional controls to ensure that an appropriate closing process is in place. If appropriate processes are in place, then the Organization should be able to file timely. Views of Responsible Officials: Management of the Organization agrees with the finding. Beginning for the year ended December 31, 2022, management will ensure timely compliance with the Federal Audit Clearinghouse.

Corrective Action Plan

Gay Men?s Health Crisis, Inc. and Affiliates respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Citrin Cooperman & Company LLP 30 Braintree Hill Office Park, Suite 300 Braintree MA, 02184 Audit period: January 1, 2022 through 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 numbers assigned in the schedule. Finding: 2022-001 Financial Statements: Ineffective internal control and supervision over the Organization's financial reporting processes (Material Weakness) Person Responsible for Corrective Action: Michael Hester, Chief Financial Officer Views of Management: Management agrees with the finding. Planned Corrective Action: The Organization will review its grants and contributions with donor restrictions to determine if the grant or contribution includes a right of return and a barrier to use. Management also plans to enhance its review process for recording of multi-year contributions receivable to ensure proper recording. Anticipated Completion Date: April 2023 Finding: 2022-002 Reporting: The Organization did not file its Data Collection Form on time with the Federal Audit Clearinghouse for the year ended December 31, 2021. Person Responsible for Corrective Action: Michael Hester, Chief Financial Officer Views of Management: Management agrees with the finding. Planned Corrective Action: The Organization plans to have its audit for the year ended December 31, 2022 completed by September 30, 2023 and will implement new processes and controls to ensure the Data Collection Form is filed timely. Anticipated Completion Date: September 2023

Categories

Significant Deficiency

Other Findings in this Audit

  • 606441 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.914 Hiv Emergency Relief Project Grants $2.54M
14.267 Continuum of Care Program $1.51M
14.241 Housing Opportunities for Persons with Aids $979,906
93.778 Medical Assistance Program $443,365
93.940 Hiv Prevention Activities_health Department Based $256,108
93.928 Special Projects of National Significance $179,829
93.939 Hiv Prevention Activities_non-Governmental Organization Based $135,192
93.917 Hiv Care Formula Grants $85,387
93.767 Children's Health Insurance Program $63,394