Finding Text
Reporting
Federal Program and Specific Federal Award
U.S. Department of Health and Human Services (HHS)
93.224 Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program)
Type of Finding: Compliance
Specific Requirement - Criteria
The Association is required to submit Federal Financial Reports (SF-425 FFR) on an annual and final basis for grant periods. Condition - Context
In a sample of three reports, the following two, of the required Federal Financial Report (SF-425 FFR), were not submitted within the required time frame:
Report PeriodDate ReportDate ReportReportEnd date DueSubmittedAnnual FFRMarch 31, 2023July 30, 2023September 1, 2023Annual FFRMarch 31, 2023July 30, 2023September 1, 2023
Cause
Due to open positions in the finance department, untimely completion of internal financial reporting occurred during fiscal year 2021, 2022 and 2023, accordingly the financial records were being brought up to date to ensure accuracy in reporting on the FFR, resulting in late data to be available for reporting on the FFRs. During 2022, the Associate hired contract financial consultants to aid in the open positions and bring financial information up to date.
Effect
Noncompliance with the grant agreement requirement reporting due dates.
Questioned Costs
None.
Repeat Finding
Yes, see finding 2022-004
Recommendation
We recommend that management instills a system on monitoring all reporting due dates and within the finance department to ensure all grant agreement required reporting is met.
Management Response
We agreed with the above comment and all reporting has been completed and up to date as of November 30, 2023.