Finding 505368 (2023-001)

Item 2023-001 Federal Assistance Listing Number - 93.914 HIV Emergency Relief Project Grants - Public Health Solutions Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended December 31, 2023. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee for the years ended December 31, 2024 and 2025. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: The Organization's previous audit firm retired without providing ample notice. In addition, there were personnel changes within the Organization. Both incidents caused delays in concluding the audit on a timely basis. Repeat Finding: 2022-001 and 2021-001 Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.