Finding Text
2022-005—Reporting
Federal program information:
Funding agency: U.S. Department of Health and Human Services
Title: Health Center Cluster
Assistance Listing Number (ALN): 93.224, 93.527
Award number and year: C8ECS43815 (9/15/2021–9/14/2024)
H8FCS40603 (4/1/2021–3/31/2023)
Criteria: Federal Financial Reports (SF-425) are required to be submitted to the granting agency according to the Notice of Awards for these programs.
Condition: Two of four SF-425 reports tested were submitted past the deadline after the end of each period.
Questioned Costs: None
Context: Two of four SF-425 reports tested for these awards.
Cause: FCCH experienced turnover in the accounting department in key positions in recent years and, as a result, approved policies and procedures were not followed. Additionally, program personnel did not review and approve the reports for submission in a timely manner.
Effect: FCCH is not in compliance with reporting requirements for these awards.
Auditor’s Recommendations: FCCH should implement its Grants/Contracts Submission and Management Policies and Procedures to ensure all program reports are properly completed and submitted by the required due dates.
Management’s Response: FCCH shall implement its Grants/Contracts Submission and Management Policies and Procedures and educate staff to ensure all program reports are properly completed and submitted by the required due dates. Access to reporting portals shall be granted to and maintained by appropriate personnel so that turnover does not impair compliance.