Finding Text
Finding 2023-002 Significant Deficiency in Internal Control Over Reporting
Assistance Listing Numbers: 93.224 Health Center Program
93.527 Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program
Federal Agency : U.S. Department of Health and Human Services, Health Resources and Services Administration
Passthrough Agency: N/A
Award Number/Year: 2023
Criteria
FFHC is responsible for preparing and submitting its annual Universal Report and Federal
Financial Reports in a timely manner.
Condition
For AL No. 93.224, Health Center Program and AL 93.527, Affordable Care Act (ACA) for
New and Expanded Services Under the Health Center Program, we noted that the Universal Data
System report and the required annual Federal Financial Reports for the grants within these
programs were not submitted by applicable deadlines.
Cause
FFHC experienced significant turnover of personnel during fiscal years 2021 and 2022 which
resulted in a lack of effective transfer of knowledge to new accounting and grant administration
personnel. As such, the new personnel were not able to resulted in a significant amount of time
needed for the new personnel to get FFHC’s accounting records up to date, resulting in the late
completion and submission of the Universal Data System Report and Federal Financial Reports
for the grants within these programs.Finding 2023-002 (continued)
Effect
FFHC was not in compliance with the Reporting requirements for its federally funded programs
as prescribed by Uniform Guidance.
Questioned Costs
None reported.
Repeat Finding
No.
Recommendation
We recommend that FFHC enforce its current specific internal control procedures to ensure
compliance with applicable federal reporting requirements and ensure that all reports be filed
timely in accordance with the federal reporting requirements.
Views of Responsible Officials and Planned Corrective Actions
See corrective action plan.