Finding Text
Lack of Internal Control over Reporting, Health Resources and Services Administration, United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 Criteria: 2 CFR § 200.512 Report submission (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. In addition, HRSA, the major fund grantor, required timely submission of the grants’ annual and quarterly Federal Financial Report (FFR) and Native Hawaiian Data System reports. Government Auditing Standards require adequate internal controls over accounting functions. These internal controls should reduce to a relatively low level of risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants would be material in relation to a federal program being audited may occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Conditions: We noted a lack of internal control over Reporting and noncompliance with the timely on-line submission of the annual audit report to the Federal Audit Clearinghouse. Also, during the fiscal year the HRSA grant’s required quarterly financial reports (QFRs) and UDS reports were not available. Cause: Management had turnover and financial data was not prepared accurately and timely to properly report the audited financial statements to the Federal Audit Clearinghouse. Potential Effect: A lack of internal controls over required compliance requirements could affect the Organization receiving future federal funding. Questioned Costs: None 2022-003, Lack of Internal Control over Reporting, Health Resources and Services Administration, United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 (Continued) Recommendations: We recommend management complete all required reporting timely. Repeat Finding: Yes. See Summary Schedule of Prior Audit Finding, Finding 2021-003 Views of Responsible Officials of the Auditee: The Organization concurs with the finding and recommendation. See Management Responses and Corrective Action Plans.