FAC Explorer

Finding 1166801 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-12-29
Audit: 377878
Organization: Eau Claire Cooperative Health Center, Inc. (SC)
Auditor: BROWN CPA LLC

AI Summary

  • Core Issue: The Organization failed to submit the single audit to the FAC on time due to staffing shortages.
  • Impacted Requirements: Submission must occur within nine months of year-end or 30 days after final audit receipt, as per Uniform Guidance.
  • Recommended Follow-Up: Increase resources in the finance department to ensure adequate staffing and timely submissions in the future.

Finding Text

Finding: 2024-003 Timely Single Audit Submission Criteria: Uniform Guidance requires that the Federal Audit Clearinghouse (FAC) receive the single audit within the earlier of nine-months from year end or 30 days upon receipt of the final audit. Condition: Due to staffing issues and unforeseen circumstances, the FAC did not timely received the audited financial statements. Cause: The Organization has had staffing issues during the year and numerous positions were either unfilled or there was turnover resulting in inefficient operations. Effect: Additional time and effort was needed to finalize the financial reporting for fiscal year 2024. Questioned Costs: None reported Context/Sampling: Delay in submission to the FAC is due to personnel staffing issues. Repeat Finding from Prior Year: Yes Recommendation: The Organization needs to devote more resources to the finance department so that adequate staffing levels can be maintained by qualified individuals. Views of Responsible Officials: See Attachment A.

Corrective Action Plan

To whom it may concern: We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: We are reviewing the staffing of our finance department in an effort to ensure that on a go forward basis we reduce turnover and have individuals with adequate training and subject matter knowledge to perform assigned functions in accordance with appropriate standards and expectations. We are always receptive to positive constructive criticism in our effort to improve upon compliance and financial reporting. Sincerely yours, Rufus Wofford– Acting Chief Executive Officer

Categories

Reporting

Other Findings in this Audit

  • 1166796 2024-001
    Material Weakness Repeat
  • 1166797 2024-002
    Material Weakness Repeat
  • 1166798 2024-003
    Material Weakness Repeat
  • 1166799 2024-001
    Material Weakness Repeat
  • 1166800 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $8.88M
93.153 COORDINATED SERVICES AND ACCESS TO RESEARCH FOR WOMEN, INFANTS, CHILDREN, AND YOUTH $1.01M
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $616,310
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $307,816
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $119,004
93.297 TEENAGE PREGNANCY PREVENTION PROGRAM $76,300
93.493 CONGRESSIONAL DIRECTIVES $66,950
93.332 COOPERATIVE AGREEMENT TO SUPPORT NAVIGATORS IN FEDERALLY-FACILITATED EXCHANGES $56,783
93.247 ADVANCED NURSING EDUCATION WORKFORCE GRANT PROGRAM $29,756
93.800 ORGANIZED APPROACHES TO INCREASE COLORECTAL CANCER SCREENING $10,183