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.