Finding Text
Federal Agency: Department of Health and Human Services
Federal Program: 93.224 Health Center Program
Identification Numbers: H80CS29007
H8DCS36329
H8ECS38904
H8FCS41132-01-00
Requirement: Reporting
Type of Finding: Significant deficiency in internal control over major program
Criteria: Annual and final FFRs should be submitted 90 days after the report period quarter-end date.
Condition: Annual FFRs filed for reporting periods within the year ended June 30, 2022 were not submitted timely.
Cause: Proper monitoring of grant report submissions was not performed.
Effect: Failure to comply with reporting requirements can result in deferral or restrictions of future funding decisions by the funding agency.
Context: Of the four annual FFRs tested, three reports were submitted between 16 and 19 business days late.
Repeat Finding: This finding was reported for the year ended June 30, 2021 as 2021-005.
Recommendation: The Health Center and Finance Department should maintain a schedule of required reporting with corresponding due dates. A designated employee should be assigned to monitor the report submissions with the goal that reports should be submitted timely, in compliance with the grant agreements.
Views of Responsible Official(s) and Planned Corrective Actions: See corrective action plan.