Finding 496440 (2022-001)

SECTION II - FINANCIAL STATEMENT FINDINGS None noted. SECTION III - FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS Finding 2022-001 – Uniform Guidance Reporting (Significant Deficiency) Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor’s reports within the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse. Condition, Context, Cause and Effect: The Uniform Guidance audit of BSCHS’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, BSCHS did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, BSCHS did not comply with the aforementioned regulatory requirements. The delay in the issuance of the Uniform Guidance audit report for the year ended December 31, 2022 was due to staff turnover in BSCHS’s finance department. Recommendation: We recommend that BSCHS enhance its closing and reporting process to ensure the Uniform Guidance audit procedures will be completed by the aforementioned deadline. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan for its remediation.