Finding 10685 (2022-004)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-01-30

AI Summary

  • Core Issue: Two Federal Financial Reports (SF-425 FFR) were submitted late due to staffing shortages in the finance department.
  • Impacted Requirements: Compliance with annual and final reporting deadlines for federal grants is mandatory.
  • Recommended Follow-Up: Ensure timely hiring and training of finance staff to prevent future delays in report submissions.

Finding Text

Finding 2022-004 – 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 four reports, the following two, of the required Federal Financial Report (SF-425 FFR), were not submitted within the required time frame: Cause Due to open positions in the finance department, untimely completion of internal financial reporting occurred during fiscal year 2021 and 2022, 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 No.

Corrective Action Plan

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. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is implementing a system on monitoring all reporting due dates and within the finance department to ensure all grant agreement required reporting is met. Name of the contact person responsible for corrective action: Doni Miller, President & Chief Executive Officer Planned completion date for corrective action plan: 2023

Categories

Reporting

Other Findings in this Audit

  • 10682 2022-001
    Significant Deficiency Repeat
  • 10683 2022-002
    Significant Deficiency Repeat
  • 10684 2022-003
    Significant Deficiency
  • 10686 2022-005
    - Repeat
  • 587124 2022-001
    Significant Deficiency Repeat
  • 587125 2022-002
    Significant Deficiency Repeat
  • 587126 2022-003
    Significant Deficiency
  • 587127 2022-004
    -
  • 587128 2022-005
    - Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $882,503
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $259,270
14.218 Community Development Block Grants/entitlement Grants $73,075
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $33,894
93.498 Provider Relief Fund $29,313
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $24,165
93.461 Covid-19 Testing for the Uninsured $2,627