Audit 412314

Statement of Condition The results of the procedures performed in the financial and performance reporting requirements showed the following instances of noncompliance: • The interim financial report for the grant awards H80CS33662 and C16CS50421 were submitted to the federal government after due date. • The final financial report for the grant award H8NCS53829 was submitted to the federal government after due date. No waiver or extension for later submission was noted. Criteria In accordance with 2 CFR 200.328, unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved government wide data elements for collection of financial information at the time of publication the Federal Financial Report or such future, OMB-approved, government wide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. The Federal awarding agency must use OMB- approved common information collections, as applicable, when providing financial and performance reporting information. According to the terms and conditions of the federal awards of the Health Center Program Cluster, the recipient must submit on annually budget period the Federal Financial Report. The interim FFR is due 90 days after the end of each annually budget period. Final FFR is due 120 days after the end of the project period. Cause of Condition As explained by management, the authorized certifying official responsible for the submission of the reports, was not an active employee of the Foundation at the time of the submission due date. No other personal was assigned to perform this task before this date. Effect of Condition As stated by the federal agency, failure to comply with the reporting requirements may delay processing any pending requests or applications. Recommendation Management must verify that all required reports are prepared, reviewed and submitted on a timely manner. Questioned Costs None. Views of Responsible Officials and Planned Corrective Actions The Foundation agrees with the finding and the recommended procedures will be or have been implemented.