Finding 399265 (2023-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-05-31
Audit: 307789

AI Summary

  • Core Issue: Two out of five required reports were submitted late, violating federal deadlines.
  • Impacted Requirements: Timely submission of federal financial reports (SF-425), UDS Report, and Budget Progress Reports is mandatory.
  • Recommended Follow-Up: Review grant reporting deadlines and enhance internal controls to ensure timely submissions; management is already taking steps to improve processes.

Finding Text

Noncompliance and Significant Deficiency in Internal Control over Compliance for Reporting Health Center Program Cluster CFDA No. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. H80CS00438 and H8FCS40427 Criteria: The Organization is required to submit federal financial reports (SF‐425), the UDS Report, and Budget Progress Reports (BPR) in accordance with established requirements and deadlines. Condition: Two of five reports reviewed were not submitted timely. The SF‐425 report for Award No. H80CS00438 was due on 4/30/23 and was submitted on 6/15/23. The SF‐425 report for Award No. H8FCS40427 was due on 4/30/23 and was submitted on 7/31/2023. Cause: During the year, there was turnover in the accounting department. Effect: Late submission of reports could result in a delay in future federal funding drawdowns. Questioned costs: n/a Context: Five reports submitted during the year were selected for testing. Repeat Finding: 2022‐001 Recommendation: The Organization should review and evaluate grant reporting deadlines for their federal awards and update internal control procedures for reporting. Views of Responsible Officials: Management agrees with this finding. Management has contracted with an outside vendor/ CPA firm to assist in the regular tracking and reporting of grant‐related expenditures. Also, the Organization is in the process of creating the administrative infrastructure which includes new staff, new workflow and processes that are designed to report grant activity monthly which includes the timely submission of all grant related reports

Categories

Reporting Cash Management Significant Deficiency

Other Findings in this Audit

  • 399261 2023-002
    Significant Deficiency Repeat
  • 399262 2023-003
    Material Weakness
  • 399263 2023-002
    Significant Deficiency Repeat
  • 399264 2023-003
    Material Weakness
  • 399266 2023-003
    Material Weakness
  • 399267 2023-002
    Significant Deficiency Repeat
  • 399268 2023-003
    Material Weakness
  • 975703 2023-002
    Significant Deficiency Repeat
  • 975704 2023-003
    Material Weakness
  • 975705 2023-002
    Significant Deficiency Repeat
  • 975706 2023-003
    Material Weakness
  • 975707 2023-002
    Significant Deficiency Repeat
  • 975708 2023-003
    Material Weakness
  • 975709 2023-002
    Significant Deficiency Repeat
  • 975710 2023-003
    Material Weakness

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) $1.32M
93.926 Healthy Start Initiative $1.14M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $406,096
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $404,210
93.217 Family Planning_services $194,637
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $181,880
93.069 Public Health Emergency Preparedness $34,521