Finding 1054815 (2023-002)

2023-002 Compliance Over Reporting ALN: 93.224 Program: Health Center Program Cluster Agency: US Department of Health and Human Services Compliance Requirement: (L) Reporting Repeat Finding: Yes Criteria: Pursuant to the reporting requirement set forth by the Department of Health and Human Services, the Center is required to submit the single audit to the federal audit clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months after the end of the Center’s fiscal year-end. Finding/ Condition: During our reporting period, we noted that the audit was not completed and filed timely. Questioned Cost: None. Effect: The delay in submitting the required report may lead to the granting agency to impose temporary restrictions on the drawdown process. Cause: Staff shortages caused delay in the preparation for the audit. Recommendation: We recommend the Center file the year-end audit in a timely manner. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the findings and has taken steps to ensure that all future audit reports are filed on time. This includes having brought in additional resources to include a Finance Consultant that has over 25 years of FQHC Community Health Center and audit experience/expertise. Focus area is Audit Readiness to ensure the audit is coordinated and filed on time. Please refer to the Corrective Action Plan on page 34.