CENTER FOR LEGAL ADVOCACY

Finding 2025-001: U.S. Department of Health and Human Services - Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing No.93.630 Criteria: Condition: Effect: Other Matters, Significant Deficiency CFR Section 200.512 requires auditees to submit a completed Form SF-SAC (data collection form), along with one complete reporting package, to the Federal Audit Clearinghouse on/before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. The data collection form was not submitted by the filing deadline for the year ended September 30, 2024. This is a repeat finding from the immediately preceding audit (Prior Year 2024-002). The Organization is at risk of jeopardizing the continued funding provided by federal agencies. Questioned Costs: None. Cause: Filing of the data collection form for the year ended September 30, 2024, was delayed as grant cash management reconciliations, including reimbursement requests matched against expenses incurred and cash received, had to be recreated to capture activities. This reconciliation was not maintained during the year. Considerable time and effort was needed to complete audit procedures over the schedule of expenditures of federal awards. Recommendation: We recommend that the Organization implement processes to ensure compliance with all reporting requirements. Response: By expanding our internal and/or contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activity, ensuring timely filling of the data collection form and single audit package.

U.S. Department of Health and Human Services - Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing No.93.630 Criteria: Condition: Effect: Reporting, Significant Deficiency CFR Section 200.512 requires auditees to submit a completed Form SF-SAC (data collection form), along with one complete reporting package, to the Federal Audit Clearinghouse on/before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. The data collection form was not submitted by the filing deadline for the year ended September 30, 2023. The Organization is at risk of jeopardizing the continued funding provided by federal agencies. Questioned Costs: None. Cause: Filing of the data collection form for the year ended September 30, 2023, was delayed as grant cash management reconciliations, including reimbursement requests matched against expenses incurred and cash received, had to be recreated to capture activities. This reconciliation was not maintained during the year. Considerable time and effort was needed to complete audit procedures over the schedule of expenditures of federal awards. Recommendation: We recommend that the Organization implement processes to ensure compliance with all reporting requirements. Response: By expanding our internal and/or contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activity, ensuring timely filling of the data collection form and single audit package.