Condition: The Center did not complete and submit their financial related audit of their federal awards to Health Resources and Services Administration ("HRSA"), or their designee, by the due date of September 30, 2023.
Criteria: 45 CFR §75.501 requires organizations that complete a Generally Accepted Government Auditing Standards Financial Audit under 45 CFR §75.216 to submit a financial related audit in accordance with Government Auditing Standards by 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 audit was not completed until February 26, 2024, due to information not being available to complete the audit by September 30, 2023, due to a turnover in staffing.
Effect: May impact future funding from HRSA.
Recommendation: We recommend the Center continue efforts to ensure future audits are filed timely with HRSA, or its designee.
Views of responsible officials: Management of the Center agrees with the finding. The Center will ensure future audits are filed timely with HRSA, or its designee.
Condition: The Center's internal tracking spreadsheet did not agree to the quarterly reporting submissions for three out of ten submissions and the Center reported nine out of ten submissions late.
Criteria: Companies are required to maintain relevant and reliable documentation related to expenditures claimed on cost reimbursement grants. Further, the funding under the Coronavirus State and Local Fiscal Recovery Funds require Workforce and Expenditure Reports to be submitted two weeks after the last day of the reporting period.
Cause: Because the client's internal tracking included payroll accruals and estimates which were amended after year end and there is improper review of the Center's internal tracking spreadsheet, the Center reported inaccurate expenditures claimed on the grant. Additionally, due to the inaccurate tracking of report dates, submission of the quarterly Workforce and Expenditure Reports were not submitted timely by the Center.
Recommendation: We recommend that the Center strengthen its review of tracking spreadsheets to ensure that accurate information is accurately reported and continue efforts to ensure future reporting submissions are filed timely.
Views of responsible officials: Management of the Center agrees with the finding. The Company's corrective action plan is included at the end of this report.
Condition: The Center did not complete and submit their financial related audit of their federal awards to Health Resources and Services Administration ("HRSA"), or their designee, by the due date of September 30, 2023.
Criteria: 45 CFR §75.501 requires organizations that complete a Generally Accepted Government Auditing Standards Financial Audit under 45 CFR §75.216 to submit a financial related audit in accordance with Government Auditing Standards by 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 audit was not completed until February 26, 2024, due to information not being available to complete the audit by September 30, 2023, due to a turnover in staffing.
Effect: May impact future funding from HRSA.
Recommendation: We recommend the Center continue efforts to ensure future audits are filed timely with HRSA, or its designee.
Views of responsible officials: Management of the Center agrees with the finding. The Center will ensure future audits are filed timely with HRSA, or its designee.
Condition: The Center did not complete and submit their financial related audit of their federal awards to Health Resources and Services Administration ("HRSA"), or their designee, by the due date of September 30, 2023.
Criteria: 45 CFR §75.501 requires organizations that complete a Generally Accepted Government Auditing Standards Financial Audit under 45 CFR §75.216 to submit a financial related audit in accordance with Government Auditing Standards by 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 audit was not completed until February 26, 2024, due to information not being available to complete the audit by September 30, 2023, due to a turnover in staffing.
Effect: May impact future funding from HRSA.
Recommendation: We recommend the Center continue efforts to ensure future audits are filed timely with HRSA, or its designee.
Views of responsible officials: Management of the Center agrees with the finding. The Center will ensure future audits are filed timely with HRSA, or its designee.
Condition: The Center did not complete and submit their financial related audit of their federal awards to Health Resources and Services Administration ("HRSA"), or their designee, by the due date of September 30, 2023.
Criteria: 45 CFR §75.501 requires organizations that complete a Generally Accepted Government Auditing Standards Financial Audit under 45 CFR §75.216 to submit a financial related audit in accordance with Government Auditing Standards by 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 audit was not completed until February 26, 2024, due to information not being available to complete the audit by September 30, 2023, due to a turnover in staffing.
Effect: May impact future funding from HRSA.
Recommendation: We recommend the Center continue efforts to ensure future audits are filed timely with HRSA, or its designee.
Views of responsible officials: Management of the Center agrees with the finding. The Center will ensure future audits are filed timely with HRSA, or its designee.
Condition: The Center's internal tracking spreadsheet did not agree to the quarterly reporting submissions for three out of ten submissions and the Center reported nine out of ten submissions late.
Criteria: Companies are required to maintain relevant and reliable documentation related to expenditures claimed on cost reimbursement grants. Further, the funding under the Coronavirus State and Local Fiscal Recovery Funds require Workforce and Expenditure Reports to be submitted two weeks after the last day of the reporting period.
Cause: Because the client's internal tracking included payroll accruals and estimates which were amended after year end and there is improper review of the Center's internal tracking spreadsheet, the Center reported inaccurate expenditures claimed on the grant. Additionally, due to the inaccurate tracking of report dates, submission of the quarterly Workforce and Expenditure Reports were not submitted timely by the Center.
Recommendation: We recommend that the Center strengthen its review of tracking spreadsheets to ensure that accurate information is accurately reported and continue efforts to ensure future reporting submissions are filed timely.
Views of responsible officials: Management of the Center agrees with the finding. The Company's corrective action plan is included at the end of this report.
Condition: The Center did not complete and submit their financial related audit of their federal awards to Health Resources and Services Administration ("HRSA"), or their designee, by the due date of September 30, 2023.
Criteria: 45 CFR §75.501 requires organizations that complete a Generally Accepted Government Auditing Standards Financial Audit under 45 CFR §75.216 to submit a financial related audit in accordance with Government Auditing Standards by 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 audit was not completed until February 26, 2024, due to information not being available to complete the audit by September 30, 2023, due to a turnover in staffing.
Effect: May impact future funding from HRSA.
Recommendation: We recommend the Center continue efforts to ensure future audits are filed timely with HRSA, or its designee.
Views of responsible officials: Management of the Center agrees with the finding. The Center will ensure future audits are filed timely with HRSA, or its designee.
Condition: The Center did not complete and submit their financial related audit of their federal awards to Health Resources and Services Administration ("HRSA"), or their designee, by the due date of September 30, 2023.
Criteria: 45 CFR §75.501 requires organizations that complete a Generally Accepted Government Auditing Standards Financial Audit under 45 CFR §75.216 to submit a financial related audit in accordance with Government Auditing Standards by 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 audit was not completed until February 26, 2024, due to information not being available to complete the audit by September 30, 2023, due to a turnover in staffing.
Effect: May impact future funding from HRSA.
Recommendation: We recommend the Center continue efforts to ensure future audits are filed timely with HRSA, or its designee.
Views of responsible officials: Management of the Center agrees with the finding. The Center will ensure future audits are filed timely with HRSA, or its designee.