FAC Explorer

Finding 1239166 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-30
Audit: 414029
Organization: Greater Columbia Accountable Community of Health (WA)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The organization failed to submit 2 out of 2 required quarterly performance reports.
  • Impacted Requirements: This violates 2 CFR Section 200.329(b), which mandates quarterly report submissions.
  • Recommended Follow-Up: Update policies and procedures to ensure timely and accurate submission of all required reports.

Finding Text

Criteria or specific requirement: 2 CFR Section 200.329(b) requires the entity to submit performance reports with the applicable information no less than quarterly. Condition: 2 out of 2 quarterly reports sampled were not submitted. Questioned costs: None. Context: During our testing of reporting, 2 out of the 2 quarterly reports sampled were submitted. Cause: Policies and procedures are not in place to ensure reports are submitted. Effect: Required performance report not submitted. Repeat finding: Yes. Recommendation: We recommend the organization create and or update policies and procedures to ensure all required reports are submitted timely and accurately. Views of responsible officials: There is no disagreement with the audit finding.|

Corrective Action Plan

The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend the organization create and or update policies and procedures to ensure all required reports are submitted timely and accurately Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has developed and continues to implement a tracking system for compliance with deadlines, including report submissions. Name(s) of the contact person(s) responsible for corrective action: Sharon Brown, CEO Planned completion date for corrective action plan: December 31, 2026

Categories

Reporting

Other Findings in this Audit

  • 1239167 2025-004
    Material Weakness Repeat
  • 1239168 2025-005
    Material Weakness Repeat
  • 1239169 2025-006
    Material Weakness Repeat
  • 1239170 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.495 COMMUNITY HEALTH WORKERS FOR PUBLIC HEALTH RESPONSE AND RESILIENT $1.12M
93.493 CONGRESSIONAL DIRECTIVES $2,702