Finding Text
Material Weakness Finding: 2025-005 Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Nurse Education, Practice Quality and Retention Grants Assistance Listing No. - 93.359 Criteria: Uniform Guidance, Reporting – Federal Financial Report Condition: For 3 grants, the Federal Financial Reports (FFR) submitted to the Department of Health and Human Services (DHHS) during the fiscal year ended December 31, 2025 contained incorrect amounts for the federal share of expenditures. Cause: The Organization did not submit accurate FFR filings for 3 grants. Effect: The federal share of expenditures were not correctly reported in 3 FFR filings. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: Yes Recommendation: It is recommended that the FFR filings be reviewed by a person other than the preparer of the report prior to submission to ensure accurate reporting. Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR filings are reviewed in order to ensure that they are accurately filed. Contact Person: Ernest J. Stan Wardlaw, CEO Anticipated Date of Completion: September 30, 2026