Pennsylvania Driving Under The Influence Association

Internal control over financial reporting Finding number 2021-001 Condition: The Association?s management and board failed to conduct board meetings in a timely manner. Criteria: Association by-laws require that the Association conduct board meetings bi-monthly at a minimum with at least one meeting held in-person annually. Cause: The Association?s management and board determined that bi-monthly board meetings were not necessary even though required by the Association?s by-laws. Effect: Failure to hold bi-monthly board meetings as required by the Association?s by-laws increases the risk that fraud or error will not be identified in a timely manner.

Internal control and compliance finding Finding number 2021-002 Condition: The Data Collection Form and Reporting Package for the year ended December 31, 2021 was filed with the Federal Audit Clearinghouse after the required due date of September 30, 2022. Criteria: Uniform Guidance requires that the Data Collection Form and Reporting Package be filed no later than nine months after the end of the audit period. Cause: The Association contracts with third party vendors for certain services. Delays in obtaining information needed to complete the audit resulted in late issuance of the Association?s audited financial statements which are a required part of the Data Collection Form filing. Effect: Due to the delay in obtaining information, the Data Collection Form and Reporting Package were not filed timely.