Finding 501506 (2023-003)

Finding 2023-003 U.S. Department of Health and Human Services ALN: 93.224/93.527 Health Centers Cluster L – Reporting Condition: The Organization did not complete the audit required under Uniform Guidance for the year ended June 30, 2023, by the federal due date. In addition, the Organization did not submit the annual Federal Financial Report by the required deadline. Criteria: Uniform Guidance requires audits to be submitted the earlier of 30 days after audit issuance or 9 months after year end. Uniform Guidance requires Federal Financial Reports within 90 days after the reporting period. Cause: Turnover in the chief financial officer position and staffing constraints at the Organization limited the Organization’s ability to be ready for the audit and meet reporting requirements. Effect: The audit was not completed prior to the federal due date. Recommendation: The Organization should plan to have its audit completed prior to the federal due date and establish procedures to assure other reporting requirements required for grant reporting are completed within the required deadlines. View of Responsible Officials: The Organization agrees with the finding and has prepared a corrective action plan to have future audits and reporting requirements completed by the due dates.