Finding 498499 (2023-003)

Section III. Findings and Questioned Costs for Federal Awards Other Matter - Noncompliance/Material Weakness Finding 2023-003: Timely Submission of the Data Collection Form Research and Development Cluster (93.279) Agency and Award: Department of Health and Human Services: National Institutes of Health Drug Abuse and Addiction Research Programs for Assistance Listing Number 93.279 Criteria: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 days of the auditor’s report or nine months after the end of the audit period. Condition: The Academy’s 2022 data collection form was not submitted within nine months after the end of the audit period. Cause: The audit was not able to be completed before the deadline due to the material weakness noted in Finding 2023-001. Effect: Non-timely electronic submission of federal reporting package represents noncompliance with regulations, which could have implications on federal funding. Context: The Academy did not have a proper set of internal controls in place to report timely. Questioned costs: None reported Repeat Finding: Yes, a finding in 2022, 2022-003 and in 2021, 2021-002. Recommendation: We recommend the Academy ensure its controls over timely electronic submission of federal report package is effective. Views of responsible officials and planned corrective actions: The Academy agrees with the finding. See corrective action plan.