FAC Explorer

Finding 402845 (2023-007)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-06-26
Audit: 310033
Organization: National Governors Association Center for Best Practices (DC)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: NGA Center missed the deadline for submitting the data collection form and reporting package to the Federal Audit Clearinghouse for the year ended June 30, 2023.
  • Impacted Requirements: This noncompliance violates the Uniform Guidance in 2 CFR Section 200.512, which mandates timely submission of audit reports.
  • Recommended Follow-Up: Management should enhance monitoring of controls to ensure annual compliance with submission deadlines to avoid potential funding reductions.

Finding Text

2023-007 – Data Collection Form and Single Audit Reporting Package Program- U.S. Department of Energy, National Forum for State and Territorial Chief Executives - HHS OA, Yr 10 and Yr 11, National Forum ALN: 93.528, Award #: 2U98OA09028, Award Year: 09/01/2022 – 09/29/2023 Program- U.S. Department of Health and Human Services, Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health ALN: 93.421, Award #: Various, Award Year: 08/01/2018 – 07/31/2023 Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NGA Center did not comply with the required submission date of the data collection form and reporting package to the FAC for the year ended June 30, 2023. Questioned Costs – None. Context – This is a condition identified per review of NGA Center’s compliance with specified requirements. Cause – NGA Center did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NGA Center could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Repeat Finding – This is not a repeat finding. Recommendation - We recommend that management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NGA Center agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 402833 2023-005
    Significant Deficiency
  • 402834 2023-005
    Significant Deficiency
  • 402835 2023-005
    Significant Deficiency
  • 402836 2023-005
    Significant Deficiency
  • 402837 2023-005
    Significant Deficiency
  • 402838 2023-005
    Significant Deficiency
  • 402839 2023-005
    Significant Deficiency
  • 402840 2023-005
    Significant Deficiency
  • 402841 2023-006
    Significant Deficiency
  • 402842 2023-007
    Significant Deficiency
  • 402843 2023-007
    Significant Deficiency
  • 402844 2023-007
    Significant Deficiency
  • 402846 2023-007
    Significant Deficiency
  • 402847 2023-007
    Significant Deficiency
  • 402848 2023-007
    Significant Deficiency
  • 402849 2023-007
    Significant Deficiency
  • 979275 2023-005
    Significant Deficiency
  • 979276 2023-005
    Significant Deficiency
  • 979277 2023-005
    Significant Deficiency
  • 979278 2023-005
    Significant Deficiency
  • 979279 2023-005
    Significant Deficiency
  • 979280 2023-005
    Significant Deficiency
  • 979281 2023-005
    Significant Deficiency
  • 979282 2023-005
    Significant Deficiency
  • 979283 2023-006
    Significant Deficiency
  • 979284 2023-007
    Significant Deficiency
  • 979285 2023-007
    Significant Deficiency
  • 979286 2023-007
    Significant Deficiency
  • 979287 2023-007
    Significant Deficiency
  • 979288 2023-007
    Significant Deficiency
  • 979289 2023-007
    Significant Deficiency
  • 979290 2023-007
    Significant Deficiency
  • 979291 2023-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.528 National Forum for State and Territorial Chief Executives Hhs Oa, Yr 10 Adn Yr 11, National Forum $745,140
81.214 Environmental Monitoring/cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $592,372
81.122 Electricity Research, Development and Analysis:programmatic Collaboration and Coordination with State Governors, Cr $571,723
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health: Lowering Opioid Overdose Risk for Justice-Involved Populations; Building State and Institutional Capacity $530,951
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health: Engaging State Leadership and Entities to Address Unintentional Injury Topics $486,989
81.122 Electricity Research, Development and Analysis:programmatic Collaboration and Coordination with State Governors, Oe $318,412
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health: Informing State Leaders on Effective Policies and Systems Strategies for Enhancing Infectious Disease Surveillance $225,357
97.132 Financial Assistance for Countering Violent Extremism $216,156
11.307 Research Assistance for Outdoor Recreation $192,288
97.007 Homeland Security Preparedness Technical Assistance Program $185,392
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health: Engaging Governors to Strengthen Vaccines Confidence $183,958
16.738 Edward Byrne Memorial Justice Assistance Grant Program $170,699
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health: Public Health Emergency Preparedness and Response $154,871
81.121 Office of Nuclear Energy: Coordination with State Governors for Office of Nuclear Energy $136,939
16.738 Effective Administration of Criminal Justice Training and Technical Assistance Program $90,312
81.254 Programmatic Collaboration with State Governors for Bipartisan Infrastructure Law $44,623
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health: Suicide Opioids Misuse Prevention $24,443
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health: Diabetes $22,108
16.827 Data Lead Governance $17,638
16.838 Comprehensive Opioid Abuse Site-Based Program $17,001
16.054 Juvenile Justice and Delinquency Prevention $1,799
12.615 Research and Technical Assistance $1,132
81.214 Environmental Monitoring/cleanup, Cultural and Resource Mgmt., Engaging States on Critical Issues Related to Radioactive Waste and Materials Disposition at Department of Energy Facilities $498
81.122 Electricity Research, Development and Analysis: Infrastructure Security and Energy Restoration (iser) $343