Finding Text
Federal Assistance Listing Number - 93.959 - Block Grants for Prevention and Treatment of Substance Abuse
Criteria: § 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2022.
Cause: The Organization did not have controls in place to verify that they have expended over $750,000 in federal awards to qualify for a single audit.
Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end.
Recommendation: We recommend the Organization to establish a system for identifying the source of all grants. In addition, if the expenditures of federal awards exceed $750,000, they should begin preparing for the single audit and applicable compliance requirements.
Views of Responsible Officials and Planned Corrective Actions: See attached Correction Action Plan.