Finding Text
Finding 2024-003 Timely Reporting of Coronavirus State and Local Fiscal Recovery Funds –
Significant Deficiency in Internal Controls over Compliance
Program: U.S. Department of Treasury
Coronavirus State and Local Fiscal Recovery Funds
ALN 21.027
Award year: 2022, 2023
Criteria: Per the guidelines established by the U.S. Department of the Treasury and
the Washington State Healthcare Authority (HCA), recipients of the
Coronavirus State and Local Fiscal Recovery Funds are required to submit
financial and programmatic reports within specified deadlines to ensure
accountability and compliance with federal and state regulations.
Condition/Cause: The Health Center did not submit the required annual report related to the
Coronavirus State and Local Fiscal Recovery Funds to the Washington
State Healthcare Authority within the mandated timeframe. Specifically, the
Health Center submitted the report 16 days past the due date.
Effect: The failure to submit reports by the deadlines could impact the funding
agencies ability to monitor in a timely fashion.
Questioned Costs: Not applicable.
Context: Factors contributing to the condition included the high volume of activity
related to the COVID-19 programs and the Health Center did not have
previous experience with the related requirements.
Repeat Finding: Not applicable.
Recommendation: We recommend the Health Center develop and implement a review
process to ensure compliance with reporting requirements as outlined in the
Uniform Guidance.
Views of Responsible
Officials:
Processes will be put in place to ensure reporting is completed timely.