Finding 400812 (2023-001)

Finding 2023-001 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: N/A Type of Finding: Significant Deficiency Compliance Requirement: Reporting Condition: The Organization did not meet its financial reporting obligations under the grant during the year. The Organization was unable to complete the FYE 2023 audit timely and therefore were unable to file their Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria: The Organization is required to file the Data Collection Form within 30 days after receipt of audit or 9 months after year end, whichever comes first. Cause: The Data Collection form was not filed within the required time period due to a delay in preparations for the audit. Questioned Costs: None Effect: The Organization was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues caused by turnover within the organization which delayed the audit. Management will complete the Data Collection Form upon issuance of the audit.