Finding Text
Finding No. SA 2024-001 – Late Submission of Federal Financial Report (Significant Deficiency)
Federal Assistance Listing Number: 93.224 / 93.527
Federal Program Title: H ealth Center Program Cluster
Federal Agency: U.S. Department of Health and Human Services,
Public Health Service
Award Period: Fiscal year 2024
Program Identification Number: H80CS22686
Criteria:
Per the Reporting Guidelines issued by the U.S. Department of Health and Human Services for the
Health Center Program Cluster grants, the annual Federal Financial Report (FFR) submission due
dates are as follows:
Budget Period
End Date
FFR
Submission
Due The
Following
August, September, October January 30
November, December April 30
February, March, April July 30
May, June, July October 30
Condition:
In performing reporting compliance testwork over the annual FFR, we noted that the Organization
submitted the annual FFR after the due date as follows::
Program Title Program Award
Number
Report Period
End Date
FFR
Due Date
FFR Date
Submitted Days Late
Health Center Program H80CS22686 May 31, 2024 October 30, 2024 November 1, 2024 2
Cause:
The Organization had a significant change in the finance team during the year, which contributed to the
delayed submission.
Effect:
Late submission of required reports will result in noncompliance with the related grant agreements and
may impact future federal funding.
Questioned Costs:
None.
Recommendation:
We recommend that the Organization strengthen its controls to ensure compliance with grant reporting
requirements, as specified in the award documents. We recommend that the Organization implement
formal procedures to track and monitor grant reports submission due dates, increase management
oversight and review procedures, and perform additional staff training, as needed, regarding federal
grants reporting requirements.