Finding Text
FINDING 2022-002 – Late Filing of Uniform Guidance Report
Assistance Listing #: All
Federal Awards: All
U.S. Department of Health and Human Services
Pass-Through Awards: National Association of State Mental Health Directors Pass-Through Awards: University of Maryland (R&D) Baltimore Campus
Criteria: The Uniform Guidance requires submission of the audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form within nine months after the organization’s fiscal year end.
Condition: The audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by June 30, 2023.
Cause: This was NFFCMH’s first contract requiring an audit in accordance with the Uniform Guidance. We worked with our previous accounting firm on this, and they spent several months deciding if it was necessary. They came back with a recommendation that it was however, at the same time, they advised us that due to a shortage of auditors in the firm, they were no longer willing to provide the organization with its first audit. There was a time lag while we identified a new firm and conducted the audit.
Effect: The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the required report.
Questioned Costs: N/A
Repeat Finding: No
Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date.
Response: NFFCMH is now aware of the timelines associated with the Uniform Guidance Report. As such, we expect no further issues or problems with the timely filing of this annual report.