Finding Text
Assistance Listing Numbers 93.224 Community Health Centers Grant Number H80CS00112 US Department of Health and Human Services Finding 2025-004 Compliance Requirement: Reporting Type of Finding: Material Weakness Criteria: Per CFR Subpart F, the audit, data collection form, and the reporting package must be submitted within 30 calendar days after receipt of report, or nine months after the end of the audit period. Condition: The report for the year ended December 31, 2024, was not filed within the required report submission period. Cause: This condition can be attributed to the extensive turnover in the Clinic’s administrative positions which included the Senior Accountant. Financial statements did not receive sufficient attention to be completed and submitted to the independent auditor in time to meet the reporting deadline. Effect or Potential Effect: Tardiness in financial reporting prevents management from identifying and addressing errors and issues in a timely manner. Late submission of reports to the Clearinghouse prevents the organization from maintaining compliance with OMB guidelines. Questioned Costs: None Repeat Finding: The finding is a repeat finding (see prior year finding number 2024-004). Recommendation: The Organization must give higher priority to its financial reporting cycle to avoid late submission of required reports. Views of Responsible Officials: Management agrees with the finding.