2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-004—Allowable Costs
Federal program information:
Funding agency: U.S. Department of Health and Human Services
Title: Health Center Cluster
Assistance Listing Number (ALN): 93.224, 93.527
Award number and year: H80C00202 (1/1/2022–12/31/2022)
H8ECS37778 (5/1/2020–4/30/2022)
H8FCS40603 (4/1/2021–3/31/2023)
C8ECS43815 (9/15/2021–9/14/2024)
Criteria: According to 2 CFR Part 225, to be allowable under federal awards, costs must be adequately documented, be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Additionally, non-Federal entities receiving federal awards should establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations and program compliance requirements.
Condition: For 14 of 25 nonpayroll transactions tested, there was no evidence available supporting that the items ordered had been received by the program/location for which they were ordered.
Questioned Costs: $31,600.
Context: 14 of 25 nonpayroll transactions tested were not adequately documented.
Cause: FCCH has not developed policies and procedures requiring documentation that goods purchased have been received by the program/location prior to payments being approved and remitted to vendors.
Effect: FCCH may not be able to demonstrate that some costs charged to federal programs are allowable.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures to ensure that amounts charged to federal programs are allowable and properly documented. Additionally, FCCH should consider updating its policies and procedures to require documentation that goods purchased have been received by the program/location prior to payments being remitted to vendors.
Management’s Response: FCCH management shall promote accountability for following approved policies and procedures over employee records and accounts payable. Receiving policies and processes, including documentation for receiving inventory and equipment, should be developed and then implemented. All involved personnel should be trained in the new policies.
2022-005—Reporting
Federal program information:
Funding agency: U.S. Department of Health and Human Services
Title: Health Center Cluster
Assistance Listing Number (ALN): 93.224, 93.527
Award number and year: C8ECS43815 (9/15/2021–9/14/2024)
H8FCS40603 (4/1/2021–3/31/2023)
Criteria: Federal Financial Reports (SF-425) are required to be submitted to the granting agency according to the Notice of Awards for these programs.
Condition: Two of four SF-425 reports tested were submitted past the deadline after the end of each period.
Questioned Costs: None
Context: Two of four SF-425 reports tested for these awards.
Cause: FCCH experienced turnover in the accounting department in key positions in recent years and, as a result, approved policies and procedures were not followed. Additionally, program personnel did not review and approve the reports for submission in a timely manner.
Effect: FCCH is not in compliance with reporting requirements for these awards.
Auditor’s Recommendations: FCCH should implement its Grants/Contracts Submission and Management Policies and Procedures to ensure all program reports are properly completed and submitted by the required due dates.
Management’s Response: FCCH shall implement its Grants/Contracts Submission and Management Policies and Procedures and educate staff to ensure all program reports are properly completed and submitted by the required due dates. Access to reporting portals shall be granted to and maintained by appropriate personnel so that turnover does not impair compliance.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-004—Allowable Costs
Federal program information:
Funding agency: U.S. Department of Health and Human Services
Title: Health Center Cluster
Assistance Listing Number (ALN): 93.224, 93.527
Award number and year: H80C00202 (1/1/2022–12/31/2022)
H8ECS37778 (5/1/2020–4/30/2022)
H8FCS40603 (4/1/2021–3/31/2023)
C8ECS43815 (9/15/2021–9/14/2024)
Criteria: According to 2 CFR Part 225, to be allowable under federal awards, costs must be adequately documented, be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Additionally, non-Federal entities receiving federal awards should establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations and program compliance requirements.
Condition: For 14 of 25 nonpayroll transactions tested, there was no evidence available supporting that the items ordered had been received by the program/location for which they were ordered.
Questioned Costs: $31,600.
Context: 14 of 25 nonpayroll transactions tested were not adequately documented.
Cause: FCCH has not developed policies and procedures requiring documentation that goods purchased have been received by the program/location prior to payments being approved and remitted to vendors.
Effect: FCCH may not be able to demonstrate that some costs charged to federal programs are allowable.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures to ensure that amounts charged to federal programs are allowable and properly documented. Additionally, FCCH should consider updating its policies and procedures to require documentation that goods purchased have been received by the program/location prior to payments being remitted to vendors.
Management’s Response: FCCH management shall promote accountability for following approved policies and procedures over employee records and accounts payable. Receiving policies and processes, including documentation for receiving inventory and equipment, should be developed and then implemented. All involved personnel should be trained in the new policies.
2022-005—Reporting
Federal program information:
Funding agency: U.S. Department of Health and Human Services
Title: Health Center Cluster
Assistance Listing Number (ALN): 93.224, 93.527
Award number and year: C8ECS43815 (9/15/2021–9/14/2024)
H8FCS40603 (4/1/2021–3/31/2023)
Criteria: Federal Financial Reports (SF-425) are required to be submitted to the granting agency according to the Notice of Awards for these programs.
Condition: Two of four SF-425 reports tested were submitted past the deadline after the end of each period.
Questioned Costs: None
Context: Two of four SF-425 reports tested for these awards.
Cause: FCCH experienced turnover in the accounting department in key positions in recent years and, as a result, approved policies and procedures were not followed. Additionally, program personnel did not review and approve the reports for submission in a timely manner.
Effect: FCCH is not in compliance with reporting requirements for these awards.
Auditor’s Recommendations: FCCH should implement its Grants/Contracts Submission and Management Policies and Procedures to ensure all program reports are properly completed and submitted by the required due dates.
Management’s Response: FCCH shall implement its Grants/Contracts Submission and Management Policies and Procedures and educate staff to ensure all program reports are properly completed and submitted by the required due dates. Access to reporting portals shall be granted to and maintained by appropriate personnel so that turnover does not impair compliance.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-004—Allowable Costs
Federal program information:
Funding agency: U.S. Department of Health and Human Services
Title: Health Center Cluster
Assistance Listing Number (ALN): 93.224, 93.527
Award number and year: H80C00202 (1/1/2022–12/31/2022)
H8ECS37778 (5/1/2020–4/30/2022)
H8FCS40603 (4/1/2021–3/31/2023)
C8ECS43815 (9/15/2021–9/14/2024)
Criteria: According to 2 CFR Part 225, to be allowable under federal awards, costs must be adequately documented, be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Additionally, non-Federal entities receiving federal awards should establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations and program compliance requirements.
Condition: For 14 of 25 nonpayroll transactions tested, there was no evidence available supporting that the items ordered had been received by the program/location for which they were ordered.
Questioned Costs: $31,600.
Context: 14 of 25 nonpayroll transactions tested were not adequately documented.
Cause: FCCH has not developed policies and procedures requiring documentation that goods purchased have been received by the program/location prior to payments being approved and remitted to vendors.
Effect: FCCH may not be able to demonstrate that some costs charged to federal programs are allowable.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures to ensure that amounts charged to federal programs are allowable and properly documented. Additionally, FCCH should consider updating its policies and procedures to require documentation that goods purchased have been received by the program/location prior to payments being remitted to vendors.
Management’s Response: FCCH management shall promote accountability for following approved policies and procedures over employee records and accounts payable. Receiving policies and processes, including documentation for receiving inventory and equipment, should be developed and then implemented. All involved personnel should be trained in the new policies.
2022-005—Reporting
Federal program information:
Funding agency: U.S. Department of Health and Human Services
Title: Health Center Cluster
Assistance Listing Number (ALN): 93.224, 93.527
Award number and year: C8ECS43815 (9/15/2021–9/14/2024)
H8FCS40603 (4/1/2021–3/31/2023)
Criteria: Federal Financial Reports (SF-425) are required to be submitted to the granting agency according to the Notice of Awards for these programs.
Condition: Two of four SF-425 reports tested were submitted past the deadline after the end of each period.
Questioned Costs: None
Context: Two of four SF-425 reports tested for these awards.
Cause: FCCH experienced turnover in the accounting department in key positions in recent years and, as a result, approved policies and procedures were not followed. Additionally, program personnel did not review and approve the reports for submission in a timely manner.
Effect: FCCH is not in compliance with reporting requirements for these awards.
Auditor’s Recommendations: FCCH should implement its Grants/Contracts Submission and Management Policies and Procedures to ensure all program reports are properly completed and submitted by the required due dates.
Management’s Response: FCCH shall implement its Grants/Contracts Submission and Management Policies and Procedures and educate staff to ensure all program reports are properly completed and submitted by the required due dates. Access to reporting portals shall be granted to and maintained by appropriate personnel so that turnover does not impair compliance.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-004—Allowable Costs
Federal program information:
Funding agency: U.S. Department of Health and Human Services
Title: Health Center Cluster
Assistance Listing Number (ALN): 93.224, 93.527
Award number and year: H80C00202 (1/1/2022–12/31/2022)
H8ECS37778 (5/1/2020–4/30/2022)
H8FCS40603 (4/1/2021–3/31/2023)
C8ECS43815 (9/15/2021–9/14/2024)
Criteria: According to 2 CFR Part 225, to be allowable under federal awards, costs must be adequately documented, be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Additionally, non-Federal entities receiving federal awards should establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations and program compliance requirements.
Condition: For 14 of 25 nonpayroll transactions tested, there was no evidence available supporting that the items ordered had been received by the program/location for which they were ordered.
Questioned Costs: $31,600.
Context: 14 of 25 nonpayroll transactions tested were not adequately documented.
Cause: FCCH has not developed policies and procedures requiring documentation that goods purchased have been received by the program/location prior to payments being approved and remitted to vendors.
Effect: FCCH may not be able to demonstrate that some costs charged to federal programs are allowable.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures to ensure that amounts charged to federal programs are allowable and properly documented. Additionally, FCCH should consider updating its policies and procedures to require documentation that goods purchased have been received by the program/location prior to payments being remitted to vendors.
Management’s Response: FCCH management shall promote accountability for following approved policies and procedures over employee records and accounts payable. Receiving policies and processes, including documentation for receiving inventory and equipment, should be developed and then implemented. All involved personnel should be trained in the new policies.
2022-005—Reporting
Federal program information:
Funding agency: U.S. Department of Health and Human Services
Title: Health Center Cluster
Assistance Listing Number (ALN): 93.224, 93.527
Award number and year: C8ECS43815 (9/15/2021–9/14/2024)
H8FCS40603 (4/1/2021–3/31/2023)
Criteria: Federal Financial Reports (SF-425) are required to be submitted to the granting agency according to the Notice of Awards for these programs.
Condition: Two of four SF-425 reports tested were submitted past the deadline after the end of each period.
Questioned Costs: None
Context: Two of four SF-425 reports tested for these awards.
Cause: FCCH experienced turnover in the accounting department in key positions in recent years and, as a result, approved policies and procedures were not followed. Additionally, program personnel did not review and approve the reports for submission in a timely manner.
Effect: FCCH is not in compliance with reporting requirements for these awards.
Auditor’s Recommendations: FCCH should implement its Grants/Contracts Submission and Management Policies and Procedures to ensure all program reports are properly completed and submitted by the required due dates.
Management’s Response: FCCH shall implement its Grants/Contracts Submission and Management Policies and Procedures and educate staff to ensure all program reports are properly completed and submitted by the required due dates. Access to reporting portals shall be granted to and maintained by appropriate personnel so that turnover does not impair compliance.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award number and year: All
Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022).
Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023.
Questioned Costs: None
Context: N/A
Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards.
Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline.
Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package.
Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.