Finding 383873 (2022-007)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-03-22
Audit: 296891
Organization: Community Partners (CA)
Auditor: Singerlewak LLP

AI Summary

  • Core Issue: The Organization failed to submit final performance reports for two grants and lacked proper documentation for report review.
  • Impacted Requirements: This violates 2 CFR Section 200.329 (c)(1), which mandates timely submission of performance reports at least annually.
  • Recommended Follow-Up: Implement policies to ensure all federally required reports are reviewed and submitted on time.

Finding Text

Reporting Finding Type: Material Weakness Internal control over compliance and noncompliance Federal Program Title and AL Number: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (93.323). Criteria: According to 2 CFR Section 200.329 (c)(1), the non-federal entity must submit performance reports at the interval required by the pass-through entity to best inform improvements in program outcomes and productivity. Intervals must be no less frequent than annually, and a subrecipient must submit to a pass-through entity, no later than 90 calendar days after the period of performance end date, all final performance reports as required by the terms and conditions of the Federal award. Condition and context: The Organization could not provide the final reports for two different grants, nor did they maintain adequate documentation that reports were reviewed and filed. This condition was noted during the testing of four statistically valid samples. Cause: The Organization had ineffective controls in place for reporting and related recordkeeping in accordance with 2 CFR Section 200.329 (c)(1). Effect: Without adequate controls in place to ensure projects submit accurate reports on a timely basis, reporting requirements may not be met or reporting could be inaccurate. Questioned Costs: None. Repeat finding: No. Recommendation: We recommend that the Organization implement policies and procedures to ensure federally required reports prepared by their projects are reviewed. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.

Categories

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Material Weakness Period of Performance Reporting

Other Findings in this Audit

  • 383854 2022-004
    Material Weakness
  • 383855 2022-005
    Significant Deficiency
  • 383856 2022-006
    Significant Deficiency
  • 383857 2022-007
    Material Weakness
  • 383858 2022-004
    Material Weakness
  • 383859 2022-005
    Significant Deficiency
  • 383860 2022-006
    Significant Deficiency
  • 383861 2022-007
    Material Weakness
  • 383862 2022-004
    Material Weakness
  • 383863 2022-005
    Significant Deficiency
  • 383864 2022-006
    Significant Deficiency
  • 383865 2022-007
    Material Weakness
  • 383866 2022-004
    Material Weakness
  • 383867 2022-005
    Significant Deficiency
  • 383868 2022-006
    Significant Deficiency
  • 383869 2022-007
    Material Weakness
  • 383870 2022-004
    Material Weakness
  • 383871 2022-005
    Significant Deficiency
  • 383872 2022-006
    Significant Deficiency
  • 960296 2022-004
    Material Weakness
  • 960297 2022-005
    Significant Deficiency
  • 960298 2022-006
    Significant Deficiency
  • 960299 2022-007
    Material Weakness
  • 960300 2022-004
    Material Weakness
  • 960301 2022-005
    Significant Deficiency
  • 960302 2022-006
    Significant Deficiency
  • 960303 2022-007
    Material Weakness
  • 960304 2022-004
    Material Weakness
  • 960305 2022-005
    Significant Deficiency
  • 960306 2022-006
    Significant Deficiency
  • 960307 2022-007
    Material Weakness
  • 960308 2022-004
    Material Weakness
  • 960309 2022-005
    Significant Deficiency
  • 960310 2022-006
    Significant Deficiency
  • 960311 2022-007
    Material Weakness
  • 960312 2022-004
    Material Weakness
  • 960313 2022-005
    Significant Deficiency
  • 960314 2022-006
    Significant Deficiency
  • 960315 2022-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
94.006 Americorps $551,518
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $333,990
93.069 Public Health Emergency Preparedness $321,041
93.268 Immunization Cooperative Agreements $107,146
14.218 Community Development Block Grants/entitlement Grants $95,431
93.788 Opioid Str $95,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $86,239
19.345 International Programs to Support Democracy, Human Rights and Labor $59,000
16.575 Crime Victim Assistance $50,000
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $50,000
16.582 Crime Victim Assistance/discretionary Grants $45,480
17.270 Reintegration of Ex-Offenders $34,291
45.129 Promotion of the Humanities_federal/state Partnership $30,000
10.675 Urban and Community Forestry Program $27,721
10.331 Gus Schumacher Nutrition Incentive Program $23,447
10.225 Community Food Projects $15,703
93.142 Niehs Hazardous Waste Worker Health and Safety Training $8,500