Criteria: Internal controls of an entity should include reconciliation of accounts in the general ledger to supporting schedules and prior year audit. This allows management to identify and correct misstatements in a timely manner and make informed decisions regarding the operations of the entity. Cause: Due to significant turnover in the financial reporting and accounting function, supporting schedules for certain general ledger accounts were not prepared or reconciled in a timely manner. Effect: There were inconsistencies in accounting for transactions and unnatural balances that resulted in material misstatements of the financial statements before audit adjustments. Recommendation: We recommend that management perform regular monitoring and reconciliation of all accounts in the general ledger to the respective supporting schedules and subledgers. Differences should be investigated and corrected in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Criteria: Internal controls of an entity should include reconciliation of accounts in the general ledger to supporting schedules and prior year audit. This allows management to identify and correct misstatements in a timely manner and make informed decisions regarding the operations of the entity. Cause: Due to significant turnover in the financial reporting and accounting function, supporting schedules for certain general ledger accounts were not prepared or reconciled in a timely manner. Effect: There were inconsistencies in accounting for transactions and unnatural balances that resulted in material misstatements of the financial statements before audit adjustments. Recommendation: We recommend that management perform regular monitoring and reconciliation of all accounts in the general ledger to the respective supporting schedules and subledgers. Differences should be investigated and corrected in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Criteria: Internal controls of an entity should include reconciliation of accounts in the general ledger to supporting schedules and prior year audit. This allows management to identify and correct misstatements in a timely manner and make informed decisions regarding the operations of the entity. Cause: Due to significant turnover in the financial reporting and accounting function, supporting schedules for certain general ledger accounts were not prepared or reconciled in a timely manner. Effect: There were inconsistencies in accounting for transactions and unnatural balances that resulted in material misstatements of the financial statements before audit adjustments. Recommendation: We recommend that management perform regular monitoring and reconciliation of all accounts in the general ledger to the respective supporting schedules and subledgers. Differences should be investigated and corrected in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Criteria: Internal controls of an entity should include reconciliation of accounts in the general ledger to supporting schedules and prior year audit. This allows management to identify and correct misstatements in a timely manner and make informed decisions regarding the operations of the entity. Cause: Due to significant turnover in the financial reporting and accounting function, supporting schedules for certain general ledger accounts were not prepared or reconciled in a timely manner. Effect: There were inconsistencies in accounting for transactions and unnatural balances that resulted in material misstatements of the financial statements before audit adjustments. Recommendation: We recommend that management perform regular monitoring and reconciliation of all accounts in the general ledger to the respective supporting schedules and subledgers. Differences should be investigated and corrected in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Criteria: Internal controls of an entity should include reconciliation of accounts in the general ledger to supporting schedules and prior year audit. This allows management to identify and correct misstatements in a timely manner and make informed decisions regarding the operations of the entity. Cause: Due to significant turnover in the financial reporting and accounting function, supporting schedules for certain general ledger accounts were not prepared or reconciled in a timely manner. Effect: There were inconsistencies in accounting for transactions and unnatural balances that resulted in material misstatements of the financial statements before audit adjustments. Recommendation: We recommend that management perform regular monitoring and reconciliation of all accounts in the general ledger to the respective supporting schedules and subledgers. Differences should be investigated and corrected in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Criteria: Internal controls of an entity should include reconciliation of accounts in the general ledger to supporting schedules and prior year audit. This allows management to identify and correct misstatements in a timely manner and make informed decisions regarding the operations of the entity. Cause: Due to significant turnover in the financial reporting and accounting function, supporting schedules for certain general ledger accounts were not prepared or reconciled in a timely manner. Effect: There were inconsistencies in accounting for transactions and unnatural balances that resulted in material misstatements of the financial statements before audit adjustments. Recommendation: We recommend that management perform regular monitoring and reconciliation of all accounts in the general ledger to the respective supporting schedules and subledgers. Differences should be investigated and corrected in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Criteria: Internal controls of an entity should include reconciliation of accounts in the general ledger to supporting schedules and prior year audit. This allows management to identify and correct misstatements in a timely manner and make informed decisions regarding the operations of the entity. Cause: Due to significant turnover in the financial reporting and accounting function, supporting schedules for certain general ledger accounts were not prepared or reconciled in a timely manner. Effect: There were inconsistencies in accounting for transactions and unnatural balances that resulted in material misstatements of the financial statements before audit adjustments. Recommendation: We recommend that management perform regular monitoring and reconciliation of all accounts in the general ledger to the respective supporting schedules and subledgers. Differences should be investigated and corrected in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Criteria: Internal controls of an entity should include reconciliation of accounts in the general ledger to supporting schedules and prior year audit. This allows management to identify and correct misstatements in a timely manner and make informed decisions regarding the operations of the entity. Cause: Due to significant turnover in the financial reporting and accounting function, supporting schedules for certain general ledger accounts were not prepared or reconciled in a timely manner. Effect: There were inconsistencies in accounting for transactions and unnatural balances that resulted in material misstatements of the financial statements before audit adjustments. Recommendation: We recommend that management perform regular monitoring and reconciliation of all accounts in the general ledger to the respective supporting schedules and subledgers. Differences should be investigated and corrected in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Criteria: Internal controls of an entity should include reconciliation of accounts in the general ledger to supporting schedules and prior year audit. This allows management to identify and correct misstatements in a timely manner and make informed decisions regarding the operations of the entity. Cause: Due to significant turnover in the financial reporting and accounting function, supporting schedules for certain general ledger accounts were not prepared or reconciled in a timely manner. Effect: There were inconsistencies in accounting for transactions and unnatural balances that resulted in material misstatements of the financial statements before audit adjustments. Recommendation: We recommend that management perform regular monitoring and reconciliation of all accounts in the general ledger to the respective supporting schedules and subledgers. Differences should be investigated and corrected in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Criteria: Internal controls of an entity should include reconciliation of accounts in the general ledger to supporting schedules and prior year audit. This allows management to identify and correct misstatements in a timely manner and make informed decisions regarding the operations of the entity. Cause: Due to significant turnover in the financial reporting and accounting function, supporting schedules for certain general ledger accounts were not prepared or reconciled in a timely manner. Effect: There were inconsistencies in accounting for transactions and unnatural balances that resulted in material misstatements of the financial statements before audit adjustments. Recommendation: We recommend that management perform regular monitoring and reconciliation of all accounts in the general ledger to the respective supporting schedules and subledgers. Differences should be investigated and corrected in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Criteria: Internal controls of an entity should include reconciliation of accounts in the general ledger to supporting schedules and prior year audit. This allows management to identify and correct misstatements in a timely manner and make informed decisions regarding the operations of the entity. Cause: Due to significant turnover in the financial reporting and accounting function, supporting schedules for certain general ledger accounts were not prepared or reconciled in a timely manner. Effect: There were inconsistencies in accounting for transactions and unnatural balances that resulted in material misstatements of the financial statements before audit adjustments. Recommendation: We recommend that management perform regular monitoring and reconciliation of all accounts in the general ledger to the respective supporting schedules and subledgers. Differences should be investigated and corrected in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Criteria: Internal controls of an entity should include reconciliation of accounts in the general ledger to supporting schedules and prior year audit. This allows management to identify and correct misstatements in a timely manner and make informed decisions regarding the operations of the entity. Cause: Due to significant turnover in the financial reporting and accounting function, supporting schedules for certain general ledger accounts were not prepared or reconciled in a timely manner. Effect: There were inconsistencies in accounting for transactions and unnatural balances that resulted in material misstatements of the financial statements before audit adjustments. Recommendation: We recommend that management perform regular monitoring and reconciliation of all accounts in the general ledger to the respective supporting schedules and subledgers. Differences should be investigated and corrected in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.