Finding Text
Finding 2023-001
Repeat Finding: No
Program Name: Tribal Self Governance Program: IHS Compacts/Funding Agreement
Assistance Listing Number: 93.210
Federal Agency: U.S. Department of Health and Human Services
Questioned Costs: N/A
Type of Finding: Noncompliance, Significant Deficiency
Compliance Requirement: Reporting
Condition: The Organization did not meet its financial reporting obligations under the grant during the year. The Organization did not file the Data Collection Form (SF-SAC) by the due date of June 30, 2024.
Criteria: The Organization is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year end, whichever is first.
Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit.
Effect: The Organization was not in compliance with federal regulations.
Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met.
View of Responsible Officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.