Finding Text
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT
2022-004 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission
Agency: U.S. Department of Health and Human Services Program(s) and
Federal Award Identification
Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, Cares Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act
AL 93.044
Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, Cares Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045
Nutrition Services Incentive Program AL 93.053
Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047
New or Repeat: New
Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency.
Condition: CCS’s fiscal year 2022 single audit package was not submitted within nine months after the end of the audit period.
Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end.
Effective: CCS was not in compliance with federal requirements related to the single audit report submission.
Questioned costs: None.
Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit.
Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period.
View of responsible
officials: Management concurs with this finding. See corrective action plan.