FAC Explorer

Finding 1239236 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-30
Audit: 414102
Organization: Better Health Together (WA)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: BHT failed to submit SF-438 reports on time due to a lack of policies and procedures.
  • Impacted Requirements: Reports must be submitted within 90 days after the project ends to comply with federal regulations.
  • Recommended Follow-Up: Implement formal policies to ensure timely tracking and submission of SF-438 reports.

Finding Text

Criteria or specific requirement: The federal award specifies that the SF-438 reports must be submitted within 90 days after the project period ends. Condition: BHT did not have policies and procedures in place to ensure timely submission of the SF-438 reports. Questioned costs: None. Context: Of the six reports selected for testing, CLA noted that two of them were not submitted timely. Cause: Policies and procedures were not in place to ensure timely submission of the SF-438 reports. Effect: Failure to submit required progress reports within the 90‑day deadline increases the risk that BHT may be viewed as noncompliant with federal reporting requirements. This noncompliance could affect future funding decisions, including potential delays, additional conditions, or other restrictions imposed by the federal awarding agency. Repeat Finding: No. Recommendation: CLA recommends that BHT implement formal policies and procedures requiring the tracking and submission of SF-428 reports within the required timeframe. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Affordable Care Act: Public Health Training Centers Program – Assistance Listing No. 93.516 Recommendation: CLA recommends that BHT implement formal policies and procedures requiring the tracking and submission SF-428 reports within the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This contract ended on September 14, 2025. BHT has implemented kick-off meetings any time a new contract is secured. During this meeting all reporting deadlines and contractual obligations are discussed, and if required, new processes are developed to meet contractual obligations. The process includes review of supporting documentation requirements and prerequisites for payment. In the event a contract is amended, the Director of Operations notifies all responsible staff if any changes have been made around reporting requirements. The Director of Operations may schedule a meeting to discuss any new contractual obligations as required by any amendment. Name(s) of the contact person(s) responsible for corrective action: Sarah Bollig Dorn Planned completion date for corrective action plan: May 29, 2026.

Categories

Reporting

Other Findings in this Audit

  • 1239237 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.516 PUBLIC HEALTH TRAINING CENTERS PROGRAM $833,521
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $219,426
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $20,271
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $17,437
93.426 THE NATIONAL CARDIOVASCULAR HEALTH PROGRAM $1,804
93.988 COOPERATIVE AGREEMENTS FOR DIABETES CONTROL PROGRAMS $579