Finding Text
2024-002 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance
Federal Program: Assistance Listing #93.104, Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances, U.S., Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 5.H79SM082979-04
Assistance Listing #93.778, Medicaid Cluster / Medical Assistance Program, U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available
Prior Year Finding Number: N/A
Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year.
Condition/Context: The Program's Single Audit and reporting package was delayed for the year-ended June 30, 2023 beyond the nine month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth.
Questioned Costs: N/A
Cause: The Program's 2023 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within the Program and delays in reconciling federal and state award activity with the Commonwealth.
Effect: The Program is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements.
Recommendation: We recommend that Program management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes.
Views of Responsible Officials and Planned Corrective Actions: The Program is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.