Finding Text
SF-425 Federal Financial Report (FFR) Reporting U.S. Department of Health and Human Services
ALN #: 93.224
Federal Award Identification #: H80CS00594, H8FCS40676
Condition: Support for annual SF-425 Federal Financial Report (FFR) submitted for the grant periods ending 2/28/23 and 3/31/23 were not submitted timely. Additionally, for grant H80CS00594, Christian Community Health Center also did not indicate their intention of carrying the funds forward to the next budget period in the remarks section of the report.
Criteria: 45 CFR Part 75.302(b), 45 CFR Part 75.308 (d)
Questioned Costs: $0
Context: The cumulative authorized amounts and H80CS00594 grant funds drawn reported $1,989,278 in unobligated funds for the budget period ending February 28, 2023. Additionally, both reports were submitted past the 90 day deadline.
Cause: Turnover in staffing.
Effect: Noncompliance with federal requirements. Potential loss of unobligated funds for the next budget period.
Identification as repeat finding, if applicable: 2022-006
Recommendation: We recommend Christian Community Health Center put procedures in place to submit reports timely and always include their intention in the annual FFR to carry forward unused funds from one budget period to the next when formal approval is not required.
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.