Finding 1227998 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-26
Audit: 409853
Organization: Greene County Health Care INC (NC)

AI Summary

  • Core Issue: Annual reports were submitted late, violating grant reporting requirements.
  • Impacted Requirements: Compliance with 45 CFR 75.342 is at risk, which could affect future funding.
  • Recommended Follow-Up: Improve tracking of deadlines by updating the reporting calendar and assigning monitoring responsibilities.

Finding Text

Health Center Program Cluster Assistance Listing Number 93.224 U.S. Department of Health and Human Services Health Center Cluster – Award Identifying No. 24H80CS00088, 24H8NCS53980, 23C16CS50407 Criteria or Specific Requirement: Reporting – 45 CFR 75.342 Condition: Annual reports were not submitted in a timely manner in accordance with grant reporting requirements. Cause:. The untimely submission was the result of an administrative oversight in the tracking of reporting deadlines. Effect or potential effect: Failure to submit required reports in a timely manner may result in noncompliance with grant requirements and could impact the Organization’s ability to receive future funding or result in increased oversight from the grantor agency. Questioned cost: None Context: All annual reports for the year ended June 30, 2025 were tested. Five of the six reports tested was submitted after the required due date. Identification as a repeat finding: Not a repeat finding Recommendation: It is recommended that management reinforce existing processes by enhancing the tracking of reporting deadlines, such as maintaining an updated reporting calendar and assigning responsibility for periodic monitoring, to help ensure timely submission of required reports. Views of responsible officials: The Organization agrees with this finding.

Corrective Action Plan

Corrective Action Plan: Management agrees with the finding. To ensure timely submission of required grant reports, management will enhance its grant compliance monitoring process by implementing a centralized reporting calendar that identifies all reporting requirements, responsible personnel, and due dates for each grant. Management will assign responsibility for maintaining and monitoring the reporting calendar and will implement periodic reviews of upcoming deadlines with finance and program personnel. In addition, management will establish a supervisory review process to verify that required reports have been completed and submitted prior to applicable deadlines. Management believes these procedures will strengthen compliance with grant reporting requirements and help prevent future late submissions. Anticipated Completion Date: June 30, 2027

Categories

Reporting Subrecipient Monitoring

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM $8.70M