Finding Text
Finding 2025.002: Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: Health Center Program Grants for New and Expanded Services under the Health Center Program COVID-19 - Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Federal Award Identification Number and Year: H80CS11299 - 2024 and 2025, Q8MCS49109 - 2024, H2ECS45512 - 2024 and H8LCS51634 - 2024 Criteria In accordance with Reporting requirements of the Office of Management and Budget, SF-425, Federal Financial Reports are required to be filed timely and supporting documentation is required to be maintained. Condition For the year ended September 30, 2025, the Organization was not able to provide supporting documentation for the Federal Financial Reports. Cause Due to the turnover in the financial leadership, the supporting documentation for these reports were not able to be obtained. Effect or Potential Effect The Organization did not comply with the appropriate rules and regulations as per the Uniform Guidance and with DHHS grant requirements. Questioned Costs None. Identification of Repeat Finding Not a repeat finding. Recommendation The Organization should establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the reports are accurate. Views of Responsible Officials Management and the Board of Directors agree with the finding and will implement additional controls to ensure all reports are submitted timely in accordance with the Uniform Guidance and DHHS grant requirements.