Finding 366773 (2022-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-02-09

AI Summary

  • Core Issue: The Data Collection Form was not filed on time due to the audit being conducted after the nine-month deadline.
  • Impacted Requirements: Timely filing of the Data Collection Form is mandatory within nine months after year-end or 30 days post-audit opinion.
  • Recommended Follow-up: Conduct year-end close promptly, prepare necessary schedules, and reconcile accounts to ensure audits are completed before the deadline.

Finding Text

Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A

Categories

Material Weakness Reporting

Other Findings in this Audit

  • 366771 2022-003
    Material Weakness Repeat
  • 366772 2022-004
    Material Weakness Repeat
  • 366774 2022-004
    Material Weakness Repeat
  • 366775 2022-003
    Material Weakness Repeat
  • 366776 2022-004
    Material Weakness Repeat
  • 366777 2022-003
    Material Weakness Repeat
  • 366778 2022-004
    Material Weakness Repeat
  • 366779 2022-003
    Material Weakness Repeat
  • 366780 2022-004
    Material Weakness Repeat
  • 366781 2022-003
    Material Weakness Repeat
  • 366782 2022-004
    Material Weakness Repeat
  • 366783 2022-003
    Material Weakness Repeat
  • 366784 2022-004
    Material Weakness Repeat
  • 366785 2021-003
    Material Weakness
  • 366786 2021-005
    Material Weakness
  • 366787 2021-003
    Material Weakness
  • 366788 2021-005
    Material Weakness
  • 943213 2022-003
    Material Weakness Repeat
  • 943214 2022-004
    Material Weakness Repeat
  • 943215 2022-003
    Material Weakness Repeat
  • 943216 2022-004
    Material Weakness Repeat
  • 943217 2022-003
    Material Weakness Repeat
  • 943218 2022-004
    Material Weakness Repeat
  • 943219 2022-003
    Material Weakness Repeat
  • 943220 2022-004
    Material Weakness Repeat
  • 943221 2022-003
    Material Weakness Repeat
  • 943222 2022-004
    Material Weakness Repeat
  • 943223 2022-003
    Material Weakness Repeat
  • 943224 2022-004
    Material Weakness Repeat
  • 943225 2022-003
    Material Weakness Repeat
  • 943226 2022-004
    Material Weakness Repeat
  • 943227 2021-003
    Material Weakness
  • 943228 2021-005
    Material Weakness
  • 943229 2021-003
    Material Weakness
  • 943230 2021-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $475,011
98.001 Usaid Foreign Assistance for Programs Overseas $394,428
47.070 Computer and Information Science and Engineering $49,971