Finding 2023-001
significant deficiency
- Program
- ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES (93.391); BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES (93.958); COMPREHENSIVE COMMUNITY MENTAL HEALTH SERVICES FOR CHILDREN WITH SERIOUS EMOTIONAL DISTURBANCES (SED) (93.104); CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027); DEVELOPMENTAL DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS (93.630); IMMUNIZATION COOPERATIVE AGREEMENTS (93.268)
- Compliance requirement
- Activities allowed or unallowed; Allowable costs/cost principles; Procurement and suspension and debarment; Reporting
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
Finding 2023-001: Reporting – significant deficiency in internal control over compliance and compliance finding. All federal grants Criteria: Grantees who are subject to single audit requirements are required to submit their Data Collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors’ report or 9 months after the audit period. Condition: The Institute’s Data Collection form was late for the years ended December 31, 2022 and 2023. Cause: Delays in completing the audits resulted in the Data Collection forms being submitted after 9 months from the end of the audit report. Effect: The Institute was not in compliance with single audit reporting requirements. Recommendation: Internal controls and processes should be implemented to ensure audits are completed in a timely manner to meet federal reporting deadlines. Management’s response: See corrective action plan.