Finding 393843 (2023-002)

Federal Programs Assistance Listing Number 21.019 - Coronavirus Relief Fund Assistance Listing Number 21.027 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency U.S. Department of Treasury U.S. Department of Health and Human Services Pass-through Entity Puerto Rico Department of Treasury Category Internal Control/Compliance; Significant Deficiency Criteria 2 CFR 200.512 (a) (1) establishes that the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditors' report(s), or nine months after the end of the audit period. Condition The Hospital did not submit the required data collection form and reporting package within the required period of September 30, 2022 (9 months after the end of fiscal year). Cause This condition was caused by the fact that the financial statements, which are part of the reporting package, were not ready to be released by the required period of September 30, 2022 (9 months after the end of fiscal year). Effect Federal grantors were prevented from being informed on a timely basis of the current audit findings and results. Consequently, any action, further requirements or support from the federal grantor could not be executed on a timely basis or at all. Context No context for this finding since this is a single audit annual reporting requirement to submit the Data Collection Form and the Reporting Package to the Federal Audit Clearinghouse. Identification of a repeat finding Yes. This is an immediate repeat of prior year finding 2020-002. Questioned costs None Recommendation We recommend to the Hospital to establish calendars to review submission of required annual reporting in order to ascertain that all team members are aware of due dates, including filing extensions. Views of responsible officials and planned corrective actions The Hospital’s management agrees with this finding. Please refer to the corrective action plan on pages 53-54.