Finding 1150297 (2023-002)

2023-002 – Failure to timely file the audit, data collection form, and reporting package in accordance with 2 CFR section 200.512(a). Condition: Basic Health International, Inc. did not identify the need for a single audit for the year ended December 31, 2023 on a timely basis. Criteria: CFR section 200.512(a) requires Basic Health International, Inc. to submit its audit, data collection form, and reporting package to the Federal Audit Clearinghouse within 30 calendar days after receiving the auditor’s report, or nine months after the end of the audit period (whichever is earlier). Cause: Basic Health International, Inc. did not identify the need for a single audit for the year ended December 31, 2023 on a timely basis. Effect: Basic Health International, Inc. is not in compliance with the filing requirements of its federally funded programs. Recommendation: Develop processes and procedures to ensure that Basic Health International, Inc.’s audit, data collection form, and reporting package are submitted to the Federal Audit Clearinghouse within 30 calendar days after receiving the auditor’s report, or nine months after the end of the audit period (whichever is earlier) in accordance with 2 CFR section 200.512(a). Views of Responsible Officials and Planned Corrective Actions: Basic Health International, Inc. agrees with the finding and has a plan in place to develop and implement procedures to correct the finding.