Finding 404697 (2023-001)

2023-001 Reporting - Material Weakness AL Number and Title: 93.932 - Native Hawaiian Health Care Systems Award Number and Award Year: 5H1CCS0016-32-00 2022 Federal Agency: Department of Health and Human Services Criteria: The terms and conditions of the award requires that an annual Federal Financial Report (FFR) be submitted no later than ninety (90) calendar days following the end of the budget period. Condition: During our audit, we noted the annual Federal Financial Report (SF-425) was not submitted in a timely manner. Cause: Lack of adherence to reporting requirements exhibited by key accounting personnel due to employee turnover. Effect: Without an effective internal control system over reporting, untimely reporting could result in the misrepresentation of data and could adversely affect program outcomes and future funding. Repeat Finding? No Recommendation Ke Ola Mamo should improve processes and procedures over reporting compliance requirements to ensure that reports required by federal awards are completed and submitted on a timely basis. Views of Responsible Officials and Planned Corrective Action Ke Ola Mamo agrees with the finding and the recommendation. See Part V Correction Action Plan.