FAC Explorer

Finding 401931 (2023-001)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-06-25
Audit: 309869
Organization: Centro Comprensivo De Cáncer De La Universidad De Puerto Rico (PR)
Auditor: Kevane Grant Thornton

AI Summary

  • Core Issue: The Data Collection Form and Single Audit report were submitted late, violating compliance requirements.
  • Impacted Requirements: Failure to meet the submission deadline as outlined in 2 CFR section 200.512 (a)(1).
  • Recommended Follow-Up: Implement procedures to ensure timely submission of future reports.

Finding Text

Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.

Corrective Action Plan

The Comprehensive Cancer Center (CCC) has implemented a Corrective Action Plan on November 2023 and has significantly improved the submission of the Single Audit Report FY 2023 and the data collection. The result of the implementation of the corrective action plan for FY 2023 allows the CCC to begin the financial statement and Single Audit of FY 2024 on time. We establish a procedure to ensure that the information required to be disclosed in the Single Audit is scheduled. Despite efforts to complete the Single Audit FY 2023 on March 31, 2024, CCCUPR Management and auditors agreed that they require two (2) additional months to complete the process. To ensure the timely completeness of the Financial Statement and Single audit of FY 2024 before March 31, 2025 we implement the following aggressive work plan:  Management closing and submission Final Trial Balance to Auditors August 8, 2024.  Completion and Delivery to Auditors PBC items October 31, 2024.  Distribution of Financial Statement and Single Audit Draft for review (management and Auditors) November 11, 2024  Final review of the Draft by the auditors – November 15, 2024.  Final Issuance of Financial Statement, Single Audit, and data collection November 30, 2024.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $1.42M
93.310 Trans-Nih Research Support $906,630
93.399 Cancer Control $680,892
93.398 Cancer Research Manpower $408,008
93.393 Cancer Cause and Prevention Research $328,908
93.397 Cancer Centers Support Grants $264,021
93.395 Cancer Treatment Research $251,527
93.396 Cancer Biology Research $98,923
93.121 Oral Diseases and Disorders Research $91,463
93.307 Minority Health and Health Disparities Research $18,719
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $16,900