Finding 578356 (2022-002)

Significant Deficiency
Requirement
LP
Questioned Costs
-
Year
2022
Accepted
2023-11-15
Audit: 3317
Auditor: Sb & Company LLC

AI Summary

  • Core Issue: The Data Collection Form was not submitted by the September 30, 2023 deadline, violating compliance requirements.
  • Impacted Requirements: Timely submission of reports as per 2 CFR § 200.512, which mandates submission within 30 days post-audit report or nine months after the audit period.
  • Recommended Follow-Up: Implement procedures for timely submissions and enhance training and succession planning to mitigate disruptions from management turnover.

Finding Text

Finding 2022-002 U.S. Department of Health and Human Services Programs: 93.914 – HIV Emergency Relief Project Grants Type of Finding: Noncompliance and Significant Deficiency Compliance Requirement: Timely Submission of Reporting Package and Data Collection Form Repeat Finding: No Condition: The Data Collection Form for the year ended December 31, 2022, was due for submission to the Federal Audit Clearing House by September 30, 2023 and was not submitted by that date. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed and the 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. Cause: The Organization experienced significant turnover in key management positions during fiscal year 2022. As a result, supporting documentation for financial transactions could not be located initially and were not readily available, which delayed the financial reporting process. Effect: Because of the late submission of the audit reports, the reporting package was not made available to users in a timely manner. Questioned Costs: None. Recommendation: We recommended that the Organization develop procedures to ensure that future reporting packages are submitted within the earlier of 30 days after receipt of the auditor’s reports, or nine months after the end of the audit period. We also recommend that the Organization ensure appropriate training, knowledge transfer, and succession planning within the organization to ensure that turnover in key management positions does not cause disruption to operations or financial reporting. Management’s Response and Corrective Action Plan Management agrees with the finding. See schedule of corrective action.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 1913 2022-001
    Significant Deficiency
  • 1914 2022-002
    Significant Deficiency
  • 578355 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.914 Hiv Emergency Relief Project Grants $3.58M