Finding 1227220 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-18
Audit: 409364
Organization: Yuma Regional Medical Center (AZ)
Auditor: FORVIS MAZARS

AI Summary

  • Core Issue: The Medical Center failed to submit the annual Federal Financial Report and performance report on time due to management turnover.
  • Impacted Requirements: Non-compliance with federal reporting requirements as outlined in 2 CFR Section 200.328-329.
  • Recommended Follow-Up: Review grant award documents to ensure all federal reporting requirements are met and implement a protocol for timely submissions.

Finding Text

Congressional Directives Assistance Listing Number 93.493 U.S. Department of Health and Human Services Criteria or Specific Requirement – Performance and Financial Monitoring and Reporting, 2 CFR Section 200.328-329 Condition – The annual Federal Financial Report was not submitted timely and required performance reporting was not completed during the year. Cause – Management turnover caused uncertainty in assigned responsibilities, including this reporting requirement. Effect or Potential Effect – The Medical Center did not comply with federal reporting requirements. Questioned costs – N/A Context – The Federal Financial Report for the reporting period ended September 29, 2025 was due December 28, 2025; however, this was not submitted until May 19, 2026. Additionally, a performance report was due during the year; however, it was not completed. The performance report for the period September 30, 2024–March 31, 2025 was due April 30, 2025. Identification as a Repeat Finding, if applicable – N/A Recommendation – The Medical Center should review reporting requirements in grant award documents for all federal awards to ensure compliance. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding. The issue was identified in May 2026 and the required reporting was completed and submitted. Going forward management has established a protocol by which reports for federal funding shall be submitted timely.

Corrective Action Plan

Onvida Health will establish an echelon of staff for reporting in the grant policies and procedures manual that will cover gaps when turnover happens to key staff assigned. Multiple staff will and have been assigned to each grant portal to ensure that communication efforts and deadlines between grantee and YRMC/Onvida Health allow for multiple communication to be received in the event of any staffing changes and reporting can still be completed without delays. The Federal financial report was submitted as soon as access was given by HRSA. No correspondence came from HRSA to reference a late filing. Onvida Health is in the process of changing over the project director assigned to this grant on the HRSA EHB site for the performance reports. Only HRSA staff can update these records/access to individual grants. We have been delayed in this process due to a government furlough in place, no response to numerous Onvida Health emails to HRSA grant awarding agency contacts and phone messages were left for return correspondence. Responsible Official: Dana Alexander, Controller Completion Date: Any outstanding items not already completed that are listed in the corrective action plan, will be completed by an estimation date of October 1, 2026.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 1227221 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.493 CONGRESSIONAL DIRECTIVES $1.33M