Finding Text
Assistance Listing Number(s): 93.959
Name of Federal Program or Cluster: Block Grants for Prevention and Treatment of Substance Abuse
Assistance Listing Number(s): 93.788
Name of Federal Program or Cluster: State Targeted Response to the Opioid Crisis Grants
Name of Federal Agency: Department of Health and Human Services
Criteria or Specific Requirement: Audits under Uniform Guidance are required to be submitted in the Federal Audit Clearinghouse within nine months of the fiscal year end.
Condition and Context: ARC could not support the planning, performance and completion of the audit before 9-month period had passed.
Cause: Routines and habits lapsed during the changes in operations, staffing and management. Changes in key management positions has reduced the institutional knowledge and experience in this area.
Effect or Potential Effect: The reporting requirement of Uniform Guidance is not met.
Repeat Finding: No
Recommendation: We recommend management continue to make the improvements in staffing and resources to ensure timely financial statement close and audit support. While staffing during the year under audit was not sufficient, it has been addressed and improved subsequent to the report date.
Views of Responsible Officials: In 2023, ARC has made significant enhancements to its accounting team in both experience and depth of knowledge and has implemented processes and procedures to support planning, performing and completing the audit on time.