Item 2023.004- Reporting Recommendation The Center should establish control to ensure all accounting records are analyzed and proper support is available in order to ensure the report is complete, accurate and filed timely in accordance with Uniform guidance regulations. Repeat Finding No Action Taken Tri-State Community Health Center (TSCHC) concurs with the finding and is strengthening its internal controls over federal financial reporting to ensure required reports are complete, accurate, adequately supported, and submitted within established deadlines. TSCHC will establish a standardized review process for applicable federal reports. Prior to submission, amounts reported will be reconciled to the general ledger and applicable supporting accounting records. Documentation supporting reported amounts will be maintained and reviewed for completeness and accuracy. The Finance Department will maintain a reporting schedule identifying applicable reporting requirements, due dates, responsible staff, and required review and approval. Completed reports and supporting reconciliations will be reviewed and approved by appropriate management personnel prior to submission. Management will periodically monitor compliance with the reporting process and address any discrepancies, missing documentation, or reporting delays identified through the review. This corrective action is intended to strengthen internal controls over federal reporting in accordance with applicable federal requirements.