FAC Explorer

Finding 567890 (2024-003)

Significant Deficiency Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2024
Accepted
2025-06-27
Audit: 360239
Organization: Hips (DC)
Auditor: Gelman Rosenberg & Freedman

AI Summary

  • Core Issue: The audit identified a repeat finding related to the Schedule of Expenditures of Federal Awards (SEFA) for 2024.
  • Impacted Requirements: All programs listed in the SEFA for the year ended September 30, 2024, are affected.
  • Recommended Follow-Up: Review and address the issues from the previous finding (2023-004) to ensure compliance moving forward.

Finding Text

Finding 2024-003: Schedule of Expenditures of Federal Awards Information on the Federal Program: All programs in the 2024 SEFA. See Finding 2024-002 Questioned Costs: None. Context: The exception noted during the audit pertained to all programs under the SEFA for the year ended September 30, 2024. Identification as a Repeat Finding, if Applicable: Yes (2023-004)

Corrective Action Plan

Views of Responsible Officials: Effective October 1, 2024, HIPS have structured its chart of accounts in a way to clearly identify Federal Revenue separately and distinctively from other revenue (local funds and private foundations funds). The Finance Manager has been tasked with SEFA preparations and reconciliations against TB revenue prior submitting SEFA for audit. Policies have changed to clarify with funders the source of Federal vs non-Federal funds at the grant acceptance stage so that all grants are properly classified within the chart of accounts, easing reporting.

Categories

Reporting

Other Findings in this Audit

  • 567891 2024-003
    Significant Deficiency Repeat
  • 567892 2024-004
    Significant Deficiency Repeat
  • 567893 2024-005
    Significant Deficiency Repeat
  • 567894 2024-003
    Significant Deficiency Repeat
  • 567895 2024-004
    Significant Deficiency Repeat
  • 567896 2024-005
    Significant Deficiency Repeat
  • 567897 2024-003
    Significant Deficiency Repeat
  • 567898 2024-003
    Significant Deficiency Repeat
  • 567899 2024-003
    Significant Deficiency Repeat
  • 567900 2024-003
    Significant Deficiency Repeat
  • 567901 2024-003
    Significant Deficiency Repeat
  • 567902 2024-003
    Significant Deficiency Repeat
  • 1144332 2024-003
    Significant Deficiency Repeat
  • 1144333 2024-003
    Significant Deficiency Repeat
  • 1144334 2024-004
    Significant Deficiency Repeat
  • 1144335 2024-005
    Significant Deficiency Repeat
  • 1144336 2024-003
    Significant Deficiency Repeat
  • 1144337 2024-004
    Significant Deficiency Repeat
  • 1144338 2024-005
    Significant Deficiency Repeat
  • 1144339 2024-003
    Significant Deficiency Repeat
  • 1144340 2024-003
    Significant Deficiency Repeat
  • 1144341 2024-003
    Significant Deficiency Repeat
  • 1144342 2024-003
    Significant Deficiency Repeat
  • 1144343 2024-003
    Significant Deficiency Repeat
  • 1144344 2024-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.788 Opioid Str $860,669
93.136 Injury Prevention and Control Research and State and Community Based Programs $491,878
93.940 Hiv Prevention Activities Health Department Based $108,444
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $105,173
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $72,996
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $2,463