FAC Explorer

Finding 8400 (2022-001)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-01-12
Audit: 11289
Organization: Centro Comprensivo De Cáncer De La Universidad De Puerto Rico (PR)
Auditor: Kevane Grant Thornton LLP

AI Summary

  • Core Issue: The Data Collection Form and Single Audit report were submitted late, violating compliance requirements.
  • Impacted Requirements: Failure to meet the deadlines set by 2 CFR section 200.512 (a)(1) for audit completion and reporting.
  • Recommended Follow-Up: Implement procedures to ensure timely submission of the Data Collection Form and Single Audit package.

Finding Text

Finding Number: 2022 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2021 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.

Corrective Action Plan

The UPR Comprehensive Cancer Center will submit the Single Audit Report FY 2022 and the data collection as soon as the auditors issued the Single Audit FY 2022. The Audited Financial Statements for the corresponding year have been issued on October 31, 2023. We establish a procedure to ensure that information required to be disclosed in the Single Audit is on time. Please find attached the procedure schedule established to ensure compliance by March 31, 2024, that include: Management closing and submission Final Trial Balance to Auditors 12/15/2023. Completion and Delivery to Auditors PBC items 1/15/2023. Distribution of Financial Statement and Single Audit Draft for review (management and Auditors) 1/15/2024. Submission Draft 2/28/2024. Final Issuance of Financial Statement, SIngle Audit, and data collection 3/31/2024.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $1.50M
93.399 Cancer Control $594,450
93.398 Cancer Research Manpower $380,709
93.393 Cancer Cause and Prevention Research $341,183
93.395 Cancer Treatment Research $288,871
93.397 Cancer Centers Support Grants $206,987
93.121 Oral Diseases and Disorders Research $96,917
93.310 Trans-Nih Research Support $34,721
93.307 Minority Health and Health Disparities Research $20,248
93.396 Cancer Biology Research $15,269
93.838 Lung Diseases Research $13,002