GREATER AUBURN GRESHAM DEVELOPMENT CORPORATION

Finding Number: 2023-001 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: U.S. Department of Health and Human Services and U.S. Department of Treasury Title: Activities to Support State, Tribe, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis AL Numbers: 93.391 & 21.027 Award Year: Activities to Support State, Tribe, Local and Territorial (STLT) Health Departmet Repsonse to Public Health Department Responses to Public Health or Healthcare Crisis : 8/1/2023 - 7/31/2025, 3/1/2022 - 5/31/2023 Coronavirus State and Local Fiscal Recovery Funds: 8/15/2022 - 8/14/2023, 10/1/2022 - 12/31/2024, 5/1/2023 - 12/31/2024, 7/1/2021 - 6/30/2024 Condition - The Organization did not submit the December 31, 2022 and December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Organization's December 31, 2022 and 2023 audits were not completed prior to the due date. Effect - The Organization was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.

End of 1st quarter: Close out the prior year financials by developing checklist and a streamlined process. Within the 2nd quarter: Establish a timeline with the audit firm to provide audit request listing and fieldwork start date. Work with all staff involved to submit all documents to the auditors by the due dates within the timeline. Within the 3rd quater: Engage with the audit firm to ensure timely audit report completion. Ongoing: Monitor monthly closing to ensure deadlines are met to ensure timely start of the audit fieldwork.