Finding 10686 (2022-005)

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

AI Summary

  • Core Issue: The audit reporting package and data collection form were submitted late due to employee turnover in the finance department.
  • Impacted Requirements: The submission deadline is 30 days after the auditor's report or 9 months after the fiscal year-end, whichever is earlier.
  • Recommended Follow-Up: Address staffing challenges in the finance department to ensure timely compliance and prevent recurrence of this issue.

Finding Text

Finding 2022-005 – Data Collection Form Submission 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 Organization is required to file their audit reporting package and the data collection form thirty days after receipt of the auditor’s report or nine months after the end of their fiscal year, whichever comes first. Condition - context Due to employee turnover in the finance department, the audit was issued in September 2023 and, therefore, the audit reporting package and the data collection form were submitted late. Cause Due to employee turnover in the finance department, the Organization needed additional time to complete the audit schedules while maintaining current operations with their limited staff. Effect or potential effect The audit was issued in September 2023 and, therefore, the audit reporting package and the data collection form were submitted late. Questioned costs None. Repeat finding Yes, see Finding 2021-004.

Corrective Action Plan

Recommendation: We recommend that management continue to recruit for staff to fill the needed positions in the finance department to ensure the timely completion of financial reporting and the annual audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff have become current on internal financial reporting with the outsourcing of several accounting positions and expect the audit to be completed for the 2023 fiscal year. Name of the contact person responsible for corrective action: Doni Miller, President & Chief Executive Officer Planned completion date for corrective action plan: 2023

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 10682 2022-001
    Significant Deficiency Repeat
  • 10683 2022-002
    Significant Deficiency Repeat
  • 10684 2022-003
    Significant Deficiency
  • 10685 2022-004
    -
  • 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