Finding Text
Criteria: Compliance Supplement and 2 CFR 200.303(a) stated that the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Condition/Context: As a result of our audit procedures, we noted management did not have policies and procedures established to ensure timely submission of quarterly financial and performance reports required by the program. Cause and Effect: Management has not implemented corrective actions to address prior year finding related to this compliance requirement, which resulted in late report filings. Questioned Cost: None Repeat Finding from Prior Year(s): Yes, Finding Number 2024-005 Recommendation: We recommend management implement policies and procedures to ensure financial and performance reports are submitted timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System has implemented the policy and procedures over the program to ensure that required reports are prepared and reviewed by separate individuals. Documentation is maintained by the program to evidence preparation and review processes and timely filing of the annual report. Management will continue to refine internal processes to ensure quarterly and annual reports are filed timely.