Finding Text
Finding 2024-001 – Reporting
Federal Agency: U.S. Department of Health and Human Services
Federal Program: Block Grants for Substance Use Prevention, Treatment, and Recovery Services
AL Number: 93.959
Award Number: 24-05-128 & 6B08TI085827-01M002
Award Year: 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance
Criteria: Per 2 CFR 200.512, “The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’s report or nine months after the end of the audit period (whichever is earlier).”
Condition: The Organization did not submit its audit, data collection form, and reporting package within the required period as stated in the Criteria section.
Context: The single audit for fiscal year 2023 was not submitted within the required timeframe.
Cause: The Organization did not have controls in place to ensure it was complying with federal requirements.
Effect: As a result of not properly identifying the reporting requirements to file its audit, the Organization did not complete its reporting in a timely manner. Failure to file timely audits will result in the Organization not meeting the criteria to be a low-risk auditee.
Repeat finding: Not applicable.
Recommendation: We recommend the Organization submit the required information as stated in the Criteria section for the single audit for fiscal year 2024 by the required deadline as stated in the Criteria section.
Management’s Response: See Corrective Action Plan.