Finding Text
Finding 2023-002: Timely Submission of the Single Audit Reporting Package
U.S. Department of Health and Human Services
Federal Programs: Health Center Program Cluster (ALN numbers 93.224/93.527) (Federal Award Year 2023) and Advanced Nursing Education Workforce Grant Program (ALN number 93.247) (Federal Award Year 2023)
Repeat Finding: No
Criteria: In accordance with 2 CFR 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Additionally, as part of the data collection, a senior level representative of the auditee must attest that, among other things, the information included in its entirety is accurate and complete.
In accordance with 2 CFR 200.510, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502.
Condition: The data collection form and reporting package were not submitted within nine months after the end of the audit period of June 30, 2023.
Cause: The Organization did not have adequate internal controls in place over the review of the SEFA to ensure the SEFA was complete and accurate. The errors contained in the SEFA led to inaccurate major program determination, which ultimately led to the Organization not submitting the single audit reporting package by the prescribed due date.
Effect: The data collection form and reporting package were not received by the Federal Audit Clearinghouse by the prescribed due date.
Recommendation: We recommend the Organization enhance its internal controls over the review of the completeness and accuracy of the SEFA. We also recommend that management ensure that the data collection form and reporting package are submitted by the prescribed due date.
View of responsible officials of the auditee: Management agrees with the finding and recommendation.