Finding Text
Federal Agency: U.S Department of Health and Human Services Federal Program Name: Health Center Program Cluster Assistance Listing Number: 93.224 and 93.527 Award Period: 03/01/24-02/28/27 Federal Program Name: Congressionally Directed Spending for Construction Projects Assistance Listing Number: 93.493 Award Period: 09/03/23-09/29/26 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 requires that recipients and subrecipients receiving federal awards establish, document and maintain effective internal control over the federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: There is no formal process in place to review required reports prior to submission. Context: During our audit inquiries related to internal control, it was noted that the Organization is not practicing a key control of their internal control structure by reviewing reports prior to submission to the relevant granting authority. Cause: Following recent staff turnover, an internal policy was not maintained and/or adhered to. Effect: Potentially submitted reports may contain errors or provide misinformation. Recommendation: We recommend the organization review all required reports for accuracy prior to submission. Views of responsible officials: There is no disagreement with the audit finding.