Finding 1224127 (2025-003)

Finding No. 2025-003 - Late Filing of Single Audit Reporting Package Federal Programs Health Center Program Cluster ALN 93.224 Federal Agency U.S. Health and Human Services (HHS) Compliance Requirement Reporting Type of Finding Internal Control over Compliance Category Significant Deficiency Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 200.512 Report submission (a) (1), “ the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day”. Condition The Hospital has not submitted the Single Audit Reporting Package for the year ended September 30, 2025. Cause Delays in the completion of accounting procedures and the untimely delivery of supporting financial information to the auditors resulted in a delayed completion of the Single Audit and subsequent late submission to the Federal Audit Clearinghouse. Effect The entity was not in compliance with the reporting requirements of the Uniform Guidance, which may impair the ability of federal agencies and pass-through entities to perform timely monitoring and oversight of federal awards. Questioned Costs None. Identification as a Repeated Finding This is not a repeat finding. Recommendation Management should implement procedures to ensure the timely completion of accounting processes and the timely delivery of financial records and supporting documentation so that the audit reporting package can be submitted to the Federal Audit Clearinghouse by the required due date. Views of Responsible Official (Unaudited) Refer to the corrective action plan on pages 47-50.