Finding 1096166 (2023-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-01-20

AI Summary

  • Core Issue: The Organization failed to submit the single audit to the Federal Audit Clearinghouse on time due to staffing challenges.
  • Impacted Requirements: The Uniform Guidance mandates submission within nine months of year-end or 30 days after final audit receipt.
  • Recommended Follow-Up: Increase resources in the finance department to ensure adequate staffing and timely audit submissions in the future.

Finding Text

Finding: 2023-002 Timely Single Audit Submission Criteria: Uniform Guidance requires that the Federal Audit Clearinghouse (FAC) receive the single audit within the earlier of nine-months from year end or 30 days upon receipt of the final audit. Condition: Due to staffing issues and unforeseen circumstances the FAC did not timely received the audited financial statements. Cause: The Organization has had staffing issues during the year and numerous positions were either unfilled or there was turnover resulting in inefficient operations. Effect: Additional time and effort was needed to finalize the financial reporting for fiscal year 2023. Questioned Costs: None reported  Context/Sampling: Delay in submission to the FAC is due to personnel staffing issues. Repeat Finding from Prior Year: No Recommendation: The Organization needs to devote more resources to the finance department so that adequate staffing levels can be maintained by qualified individuals. Views of Responsible Officials: See Attachment A.

Categories

Reporting

Other Findings in this Audit

  • 519721 2023-001
    Material Weakness
  • 519722 2023-002
    Material Weakness
  • 519723 2023-001
    Material Weakness
  • 519724 2023-002
    Material Weakness
  • 1096163 2023-001
    Material Weakness
  • 1096164 2023-002
    Material Weakness
  • 1096165 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $7.50M
93.224 Community Health Centers $3.55M
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $938,040
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $648,223