Finding 514023 (2023-003)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-12-12

AI Summary

  • Core Issue: The Coalition failed to submit the audit and data collection form on time, missing the nine-month deadline set by federal regulations.
  • Impacted Requirements: This noncompliance violates Title 2 CFR §200.512, which mandates timely reporting to the Federal Audit Clearing House.
  • Recommended Follow-Up: The Coalition should enhance its internal controls and processes to ensure future compliance with reporting deadlines.

Finding Text

Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Health and Human Services - Family Violence Prevention and Services/State Domestic Violence Coalitions, Assistance Listing No. 93.591, Agreement Identifying No. 2201NEFSC6, No. 2301NESDVC, No. 2101NESDC6, and No. 2101NESTC6, and U.S. Department of Health and Human Services – Injury Prevention and Control Research and State and Community Based Programs, Assistance Listing No. 93.136, Agreement Identifying No. NUF2CE002550 and No. NUF2CE002484 Criteria: Title 2 CFR §200.512 states that the audit and data collection form must 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 Coalition did not submit the data collection form before the nine month deadline stated above. Cause: The Coalition’s fiscal year 2022 audit was not issued until December 15, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: The Coalition should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The previous auditors did not submit the required information into the Federal Audit Clearing House at the sooner of nine months after the end of the fiscal year end or 30 days after the completion of the audit. We are communicating with the current audit staff on a frequent basis so this can be completed in a timely manner.

Categories

Reporting Internal Control / Segregation of Duties Significant Deficiency

Other Findings in this Audit

  • 514016 2023-002
    Material Weakness
  • 514017 2023-002
    Material Weakness
  • 514018 2023-001
    Material Weakness
  • 514019 2023-001
    Material Weakness
  • 514020 2023-001
    Material Weakness
  • 514021 2023-001
    Material Weakness
  • 514022 2023-003
    Significant Deficiency
  • 514024 2023-003
    Significant Deficiency
  • 514025 2023-003
    Significant Deficiency
  • 514026 2023-003
    Significant Deficiency
  • 514027 2023-003
    Significant Deficiency
  • 514028 2023-004
    Material Weakness
  • 514029 2023-004
    Material Weakness
  • 514030 2023-004
    Material Weakness
  • 514031 2023-004
    Material Weakness
  • 514032 2023-004
    Material Weakness
  • 514033 2023-004
    Material Weakness
  • 514034 2023-005
    Material Weakness
  • 514035 2023-005
    Material Weakness
  • 514036 2023-005
    Material Weakness
  • 514037 2023-005
    Material Weakness
  • 514038 2023-005
    Material Weakness
  • 514039 2023-005
    Material Weakness
  • 1090458 2023-002
    Material Weakness
  • 1090459 2023-002
    Material Weakness
  • 1090460 2023-001
    Material Weakness
  • 1090461 2023-001
    Material Weakness
  • 1090462 2023-001
    Material Weakness
  • 1090463 2023-001
    Material Weakness
  • 1090464 2023-003
    Significant Deficiency
  • 1090465 2023-003
    Significant Deficiency
  • 1090466 2023-003
    Significant Deficiency
  • 1090467 2023-003
    Significant Deficiency
  • 1090468 2023-003
    Significant Deficiency
  • 1090469 2023-003
    Significant Deficiency
  • 1090470 2023-004
    Material Weakness
  • 1090471 2023-004
    Material Weakness
  • 1090472 2023-004
    Material Weakness
  • 1090473 2023-004
    Material Weakness
  • 1090474 2023-004
    Material Weakness
  • 1090475 2023-004
    Material Weakness
  • 1090476 2023-005
    Material Weakness
  • 1090477 2023-005
    Material Weakness
  • 1090478 2023-005
    Material Weakness
  • 1090479 2023-005
    Material Weakness
  • 1090480 2023-005
    Material Weakness
  • 1090481 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.136 Injury Prevention and Control Research and State and Community Based Programs $309,418
16.556 State Domestic Violence and Sexual Assault Coalitions $159,149
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $130,292
16.320 Services for Trafficking Victims $100,743
16.575 Crime Victim Assistance $45,081
93.591 Family Violence Prevention and Services/state Domestic Violence Coalitions $41,127
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $27,725
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $27,724
16.588 Violence Against Women Formula Grants $26,476
16.017 Sexual Assault Services Formula Program $17,614
93.991 Preventive Health and Health Services Block Grant $6,682