Finding 25953 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-08-06
Audit: 24281
Auditor: Kcoe Isom LLP

AI Summary

  • Issue: Two out of three annual Federal Financial Reports were submitted late, indicating a problem with timely reporting.
  • Requirements Impacted: The late submissions violate the award terms and conditions, risking potential funding loss.
  • Recommended Follow-Up: Implement a formal process for timely report submissions and provide staff training to strengthen internal controls.

Finding Text

#2022-001 Timeliness of Reporting; AL#: 93.224 and 93.527; Program: Health Center Cluster Condition: As a result of our audit procedures, we noted that both of the annual Federal Financial Reports (FFR) were submitted late. Criteria: The FFR is required to be submitted within the timeframe specified in the award terms and conditions. Effect: Continued non-compliance could result in a loss of funding. Context: During our testing, we found 2 of the 3 annual reports tested were submitted late. Cause: Inadequate internal controls and lack of proper staff training. Recommendation: We recommend that the Center develop and implement a formal process to ensure that all required reports are submitted timely in accordance with the award terms and conditions, despite turnover in certain positions. Management Response: See Corrective Action Plan.

Corrective Action Plan

Description of Finding: The Center failed to submit the annual Federal Financial Reports (FFR) within the timeframe specified in the award terms and conditions. Corrective Action: The Center has modified its procedures for the preparation of the annual FFR to be completed at least 60 days prior to the FFR due date to allow proper time for review and submission. Name of Responsible Person: Taneia Gatchell, Controller Projected Completion Date: Completed at time of report.

Categories

Reporting

Other Findings in this Audit

  • 25954 2022-002
    Significant Deficiency
  • 25955 2022-001
    Significant Deficiency
  • 25956 2022-002
    Significant Deficiency
  • 602395 2022-001
    Significant Deficiency
  • 602396 2022-002
    Significant Deficiency
  • 602397 2022-001
    Significant Deficiency
  • 602398 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.70M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.81M
93.788 Opioid Str $83,935