Finding Text
Finding 2023-002 – Material Weakness – Late Submission of Reporting Package and
Data Collection Form –
National Science Foundation – Social, Behavioral, and Economic Sciences
(CFDA # 47.075)
Department of Defense – The University of Texas Health Science Center of
Houston pass through – Basic Scientific Research (CFDA # 12.431)
Criteria – The Uniform Guidance requires the reporting package and data collection form to
be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are
received from auditors or nine months after the end of the audit period, unless longer period
of time was agreed to in advance by the cognizant or oversight agency for audit. The Federal
Clearinghouse considers the submission requirement complete when it has received the
electronic submission of both the data collection form and the reporting package.
Condition – The Federal reporting deadline for the Single Audit Reporting Package was
March 31, 2024; however, Human Relations Area Files, Inc. did not issue its Single Audit
Reporting Package on time.
Cause – Due to employee staffing constraints and lack of a higher level of supervisory or
review function in the finance and accounting department, the accounting records were not
completed in a timely manner.
Effect of Potential Effect – The late submission of the reporting package affects all Federal
programs administered by Human Relations Are Files, Inc. This finding is a material
weakness in internal control over compliance and noncompliance with the Uniform
Guidance. Untimely reports can prevent the Organization’s funders to make appropriate
decisions regarding the Organization’s programs.
Questioned Costs – None.
Context – The Schedule of Expenditures of Federal Awards was not completed in a timely
manner causing the audit to be delayed and late.
Recommendation – Management should make the proper changes to its finance functions to
ensure it has sufficient staffing resources to keep its accounting records up to date for its
federal programs.
Views of Responsible Officials – See Corrective Action Plan.