Finding Text
FINDINGS AND QUESTIONED COSTS?MAJOR FEDERAL AWARD PROGRAM AUDIT U.S. Department of Health and Human Services Maternal and Child Health Federal Consolidated Programs ? ALN Number 93.110 Finding 2022-001 Condition The Organization of Teratology Information Specialists did not submit its December 31, 2021 reporting package within the required timeframe. 2 CFR 200.152(c) requires than an entity submit the audited financial statements and data collection form ("reporting package") within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. Criteria The Organization is responsible for establishing internal controls to make sure the reporting package is submitted timely. Cause Miscommunication between the audit firm and the Organization of Teratology Information Specialists. Effect The Organization of Teratology Information Specialists did not submit its December 31, 2021 reporting package within the required timeframe. Recommendation The Organization of Teratology Information Specialists should develop a reporting package timeline and submit the required documents within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. View of Responsible Officials and Planned Corrective Action Management agrees with this recommendation. Going forward, management will ensure the reporting package is prepared and submitted within the required timeframe. See attached management's corrective action plan.