Finding 1164809 (2025-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2025-12-15
Audit: 374614
Auditor: TERRY HORNE CPA

AI Summary

  • Core Issue: The organization failed to submit the Federal Data Collection Form and audit report by the required deadline, resulting in non-compliance with federal filing requirements.
  • Impacted Requirements: Organizations receiving over $750,000 in federal awards must file annual reports and audited financial statements within nine months after their fiscal year-end.
  • Recommended Follow-Up: Ensure timely completion and submission of the annual audit and Federal Data Collection Form to avoid future compliance issues.

Finding Text

Finding: 2025-005-Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. 93.224 and 93.527 Criteria: Organizations that receive federal awards in excess of $750,000 are required to submit an annual Federal Data Collection Form, including audited financial statements, no later than nine months after their fiscal year-end to the Federal Audit Clearinghouse. Condition: The Federal Data Collection Form and audit report for the year ended May 31, 2024, were not submitted to the Federal Audit Clearinghouse until April 4, 2025, which was beyond the filing period of January 31, 2025. Cause: The late issuance of the Organization’s audited financial statements for the year ended May 31, 2024 was a result of the changeover of key personnel during the year. Effect: The Organization is not in compliance with federal filing requirements, which could impact availability of federal funds. Questioned Costs: None reported. Context/Sampling: None Repeat Finding from Prior Year: No Recommendation: It is recommended that the annual audit and Federal Data Collection Form be completed and filed in a timely manner. Views of Responsible Officials: Management concurs. The Organization will ensure that the 2025 audit and Federal Data Collection Form is completed in a timely manner. Contact Person: Amanda Duke, COO Anticipated Date of Completion: January 31, 2026

Corrective Action Plan

In Finding 2025-005, a condition was noted in which the Federal Data Collection Form and audit report for the year ended May 31, 2024, were not submitted to the Federal Audit Clearinghouse until April 4, 2025, which was beyond the filing period of January 31, 2025. In response to Finding 2025-005, the Organization will ensure that the 2025 audit and Federal Data Collection Form is completed in a timely manner. The delay in filing for 2024 was a result of staff turnover.

Categories

Reporting

Other Findings in this Audit

  • 1164808 2025-005
    Material Weakness Repeat
  • 1164810 2025-006
    Material Weakness Repeat
  • 1164811 2025-006
    Material Weakness Repeat
  • 1164812 2025-007
    Material Weakness Repeat
  • 1164813 2025-007
    Material Weakness Repeat
  • 1164814 2025-008
    Material Weakness Repeat
  • 1164815 2025-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 CONSOLIDATED HEALTH CENTERS (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $2.88M
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $355,956
93.153 COORDINATED SERVICES AND ACCESS TO RESEARCH FOR WOMEN, INFANTS, CHILDREN, AND YOUTH $58,049
93.527 AFFORDABLE CARE ACT (ACA) GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $35,799
93.332 COOPERATIVE AGREEMENT TO SUPPORT NAVIGATORS IN FEDERALLY-FACILITATED AND STATE PARTNERSHIP MARKETPLACES $3,738
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $0