Finding Text
Finding No. 2022-008: Late Filing of Data Collection Form – Material Weakness – Internal Control and Compliance Finding
Criteria
In accordance with the Uniform Guidance, the audit package and the Data Collection Form must be submitted within 30 days after receipt of the auditors’ report or nine months after the end of the fiscal year, whichever comes first.
Condition
There are inadequate internal controls in place to ensure that HealthHIV financial statement audit is completed in a manner to allow the Data Collection Form to be filed by the reporting deadline.
Context
The Data Collection Form for the year ended December 31, 2022 was not submitted to the Federal Audit Clearinghouse by the September 30, 2023 deadline.
Cause
There were delays in completing the 2022 audit as management needed additional time to reconcile accounts and provide the requested supporting documentation due to employee turnover.
Effect
Management did not fully adhere to the requirements of the Uniform Guidance.
Questioned Costs
None.
Repeat Finding
Yes. This was reported as Finding 2021-006.
Recommendation
We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.
Views of Responsible Officials and Planned Corrective Actions
See corrective action plan.