Finding Text
Finding: 2023-002-Reporting
Federal Programs: Department of Health and Human Services
Health Center Program Cluster
CFDA 93.224 and 93.527
Criteria: Organizations that receive federal awards in excess of $750,000 are required to submit an annual Federal Data Collection Form, including audited financial statements, no later than nine months after their fiscal year-end to the Federal Audit Clearinghouse.
Condition: The Federal Data Collection Form and audit report for the year ended December 31, 2022, were not submitted to the Federal Audit Clearinghouse until October 25, 2023, which was beyond the filing period of September 30, 2023.
Cause: The late issuance of the Organization’s audited financial statements for the year ended December 31, 2022 was a result of the auditor delaying audit procedures throughout 2023. Despite management’s attempts to obtain a final audit report, the audit report was not received by the Organization in a timely manner for filing with the Federal Audit Clearinghouse.
Effect: The Organization is not in compliance with federal filing requirements, which could impact availability of federal funds.
Questioned Costs: None reported.
Context/Sampling: None
Repeat Finding from Prior Year: No
Recommendation: It is recommended that the annual audit and Federal Data Collection Form be completed and filed in a timely manner.
Views of Responsible Officials: Management concurs. The Organization has made a change in service providers for the completion of the 2023 audit.
Contact Person: Vicki Thompson, CEO
Anticipated Date of Completion: Resolved as of January 29, 2024.