Finding Text
2023-005
Program Name/CFDA Title: Community Facilities Loans and Grants
Federal Assistance Listing Number: 10.766
Federal Agency: U.S. Department of Agriculture
Type of Finding: Noncompliance, Significant Deficiency
Compliance Requirement: Reporting
Condition: The Hospital did not complete the audit required under Uniform Guidance for the year ended June 30, 2023, by the federal due date.
Criteria: Uniform Guidance requires audits to be submitted the earlier of 30 days after audit issuance or 9 months after year end.
Cause: Turnover and staffing constraints at the Hospital limited the Hospital's ability to be ready for the audit and meet reporting requirements.
Effect: The audit was not completed prior to the federal due date.
Questioned Costs: None reported
Prior Year Finding: Yes
Recommendation: The Hospital should perform greater reconciliaiton and review of internal financial information to ensure preparedness for the audit.
Views of Responsible Official: Management agrees with the finding and has committed the resources giving rise to the finding.