Finding 25955 (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.

Categories

Reporting

Other Findings in this Audit

  • 25953 2022-001
    Significant Deficiency
  • 25954 2022-002
    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