Finding 502532 (2023-002)

Item 2023-002: Late Issuance of 2023 Single Audit Reporting Package Identification of federal programs: U.S. Department of Health and Human Services, Assistance Listing Number 93.498. Pass-through Entity is N/A. Federal Assistance ID is N/A. Federal Award year is March 31, 2023. Type of Finding: Other Matter Compliance Finding Criteria: OMB’s Uniform Guidance, Title 2, Part 200, Subpart F Audit Requirements, paragraph .512 requires the single audit to be completed and the data collection form and reporting package to be 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. Condition: The 2023 single audit reporting package was required to be submitted by December 31, 2023. Cause: The audit was not completed as of December 31, 2023, due to information not being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Known and likely questioned costs: None. Prevalence: The March 31, 2023 Single Audit reporting package is the only one not timely filed. Repeat finding: No. Recommendation: We recommend the Center continue its efforts to ensure the reporting package is filed timely with the Federal Clearinghouse. Views of responsible officials: The Center concurs with the finding and a response is included in the corrective action plan.