Finding Text
Department of Health and Human Services Federal Assistance Listing/CFDA #93.498 COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 4 TIN #390819992 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Noncompliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Condition: The Organization?s special report required to be submitted to the Department of Health and Human Services for Period 4 TIN #390819992 was not filed by the required due date of March 31, 2023. Cause: The Organization did not have an internal control process in place to ensure the report was submitted to the Department of Health and Human Services for Period 4 timely. Effect: The Organization is not in compliance with the programs reporting requirements. Questioned Costs: $95,395. Context: The Period 4 Department of Health and Human Services special report was not filed. Repeat Finding from Prior Years: No Recommendation: We recommend the Organization implement a control process which includes a secondary review and approval of the required reports to be submitted to the federal agency be documented. Views of Responsible Officials: Management agrees with the finding. We will follow our policy of ?Review of Reports Filed with Federal Agencies? as a control over reporting and compliance. While we attempted to file our report prior to the deadline multiple times, we first identified internal communication problems and then IT connectivity problems each time we attempted our submission and were unable to resolve by the deadline. Following the deadline, we were successful in submitting our Request to Report Late (RRL) Form on April 25th prior to its deadline of April 28, 2023.