Finding Text
Finding 2023 - 001 Reporting (L) Significant Deficiency in Internal Controls over Compliance
Identification of the Federal Program: U.S. Department of Health and Human Services; Health Clinic Program Cluster;
ALN 93.224
Criteria or Specific Requirement: Recipients of federal awards must establish internal controls over reports that
are prepared and submitted.
Finding/Condition: Pursuant to the reporting requirement set forth by the Department of Health and Human
Services, the Clinic is required to file the quarterly Federal Financial Report (FFR) within 30 days of the end of the
quarter and submit the single audit to the Federal Audit Clearinghouse within the sooner of 30 days of the issuance
of the audit report or nine months after the end of the Clinic’s fiscal year. During our reporting period, we were
unable to determine the submission of the quarterly reports and noted also that the audit was not completed and filed
timely.
Cause: Turnover in the Clinic’s management.
Effect: The delay in submitting the required reports may lead to the granting agency to impose temporary restrictions
on the drawdown of grant funds process.
Questioned Cost: None
Recommendation: The Clinic should establish reporting deadlines so that reports are filed accurately and on a timely
basis.
Views of Responsible Officials and Corrective Action Plan: See corrective action plan.