Finding Text
Reporting - Inadequate System to Ensure Timely Filing and Review of Required Reports – Material Weakness in Internal Control Over Compliance U.S. Department of Health and Human Services: Health Center Program and American Rescue Plan Act Funding for Health Centers, ALN 93.224; Ending HIV Epidemic – Primary Care HIV Prevention, ALN 93.527. Criteria In accordance with the Uniform Guidance, the audit package and Data Collection Form must be submitted within 30 days after receipt of the auditors’ report or nine months after the end of the fiscal year, whichever comes first. Additionally, in accordance with the grant agreement, the Health Center must submit a final detailed SF-424A and line-item narrative of both Federal and non-Federal costs incurred for the completed activities supported with Quality Improvement Award (QIA) funding within 90 days of the Budget End Date. The grant agreements also require the timely submission of the Interim Report, Annual Uniform Data System (UDS) Report, and Federal Financial Report (FFR) by the specified due dates. Condition and Context The Data Collection Form for the year ended June 30, 2024, was not submitted to the Federal Audit Clearinghouse by the due date of March 31, 2025. The Health Center was unable to locate Form SF-424A for FY 2021 Ending the HIV Epidemic - Primary Care HIV Prevention program and the submission of the report. Additionally, all four required Federal Financial Report (FFR) reports selected for testing were submitted after the deadlines prescribed by the applicable grant agreements and federal requirements. Cause Staff turnover in the Finance Department coupled with inadequate controls to ensure that general ledger accounts were reconciled properly and in a timely manner throughout the year. Effect and Potential Effect The Health Center was not in compliance with the requirements of the Uniform Guidance and the federal awards, which can hamper management’s ability to monitor the federal awards on a timely basis, fulfilling its responsibilities. Questioned Costs None. Repeat Finding Yes (2023-007). 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 Action See corrective action plan.