Criteria The Uniform Guidance requires the reporting package and Data Collection Form be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Additionally, in accordance with the grant agreement, QCHC must submit an annual Uniform Data System Report within 45 days of the reporting period end and Federal Financial Report within 90 days of the budget end date. Condition and Context QCHC was required to submit the reporting package and the Data Collection Form for the year ended July 31, 2021, by April 30, 2022. This filing remains outstanding. QCHC was unable to provide evidence that the Uniform Data System Report and the Federal Financial Report were prepared and submitted. Recommendation We recommend that management implement procedures to ensure that all federal reports are filed by the required due dates. We also recommend that management implement a process of formally documenting the review and approval of reports prior to submission. Views of Responsible Officials and Planned Corrective Actions QCHC acknowledges the finding and has implemented the following corrective actions: 1. QCHC has engaged HRSA-supported fiscal technical assistance to assist with audit remediation, financial reporting, internal controls, and grant compliance. 2. QCHC has implemented the Accounting Manual of Policies (Section 317 - Financial Reporting) which requires that the Accounting Manager maintain supporting records in sufficient detail to prepare the organization's financial reports, including Federal Financial Reports. 3. QCHC has established a process for formally documenting the review and approval of all federal reports prior to submission, including the Uniform Data System Report and Federal Financial Report. 4. QCHC has implemented a system to track all federal report due dates and ensure timely submission in accordance with grant requirements and the Uniform Guidance. 5. QCHC has established the Schedule of Expenditures of Federal Awards (SEFA) preparation process in accordance with the Uniform Guidance requirements.