Finding Text
Finding Number: 2022-004
Finding Type: Federal award finding
Federal Assistance Listing No.: 93.591
Program Name: Family Violence Prevention and Services/State Domestic Violence Coalition
Federal Agency: U.S. Department of Health and Human Services
Pass-Through Entity: n/a
Grant Number: 2101ORSDVC
Federal Award Year: 2021
Control Deficiency Type: Significant deficiency in internal controls over compliance
Instance of Noncompliance: Yes
Compliance Requirement: Reporting
Questioned Costs: None
Repeat Finding: Yes
Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection
form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30
days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition: The Coalition did not electronically submit its September 30, 2022 Single Audit reporting package to
the Federal Clearinghouse within the required time period.
Cause: The organization’s 2022 accounting records were not closed in a timely matter, and the audit was not
completed prior to the data collection form due date.
Effect: The Coalition did not comply with CFR §200.512. The late submission results in non-compliance for all
federal programs.
Audit Recommendation: We recommend that management implement procedures to ensure that all required
reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines.
Management’s Response: During this time, the Coalition went through several temporary fiscal staff and one
permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt
to close accounting records. Controls have been put into place and permanent accounting manager is in place.