Finding 393822 (2022-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-04-19
Audit: 304023
Organization: Care Alliance Health Center (CT)
Auditor: Cohnreznick LLP

AI Summary

  • Core Issue: The Organization failed to submit its annual audit report on time as required by the Uniform Guidance.
  • Impacted Requirements: This non-compliance affects adherence to federal regulations and DHHS grant requirements.
  • Recommended Follow-Up: Implement controls for timely financial reviews and ensure all reporting requirements are consistently monitored and met.

Finding Text

Finding 2022.003: Reporting Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria In accordance with the Uniform Guidance, annual audit reports of recipients of federal funds are required to be submitted to the Federal Audit Clearing House, within the earlier of 30 days after the receipt of the audit report or 9 months after the end of the audit period. Condition The Organization did not submit their annual audit in accordance with the Uniform Guidance on a timely basis. Cause Due to turnover in the financial leadership position as well as oversight by the Organization, the Organization's finance department was not able to perform detailed review of accounts and adjust books accordingly, which delayed the filing of the annual audit report. Context The Organization did not submit their annual audit on a timely basis. Questioned Costs None Effect The Organization did not comply with the appropriate rules and regulations as per the Uniform Guidance and with DHHS grant requirements. Identification of Repeat Finding Yes Recommendation We recommend that the Organization establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the federal government. The Organization should also ensure that all reporting requirements are monitored and met on a timely basis. Views of Responsible Officials and Planned Corrective Actions Management and the Board of Directors agree. The reporting for the fiscal year 2022 audit was deficient due to turnover in the financial leadership position and the lack of appropriate resources in the finance department. The accounting staff has a better understanding of single audit requirements related to HRSA 330 grant reporting. The Organization expects to enact the recommendations for the fiscal year 2023 audit.

Categories

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 393819 2022-002
    Material Weakness Repeat
  • 393820 2022-003
    Material Weakness Repeat
  • 393821 2022-002
    Material Weakness Repeat
  • 393823 2022-002
    Material Weakness Repeat
  • 393824 2022-003
    Material Weakness Repeat
  • 970261 2022-002
    Material Weakness Repeat
  • 970262 2022-003
    Material Weakness Repeat
  • 970263 2022-002
    Material Weakness Repeat
  • 970264 2022-003
    Material Weakness Repeat
  • 970265 2022-002
    Material Weakness Repeat
  • 970266 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.70M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.25M
93.498 Provider Relief Fund and American Rescue Plan(arp) Rural Distribution $311,789
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $108,099
93.310 Trans-Nih Research Support $36,860
93.778 Medical Assistance Program $12,500
93.940 Hiv Prevention Activities_health Department Based $2,589