Finding 504187 (2023-005)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-10-30
Audit: 326649
Organization: West Oakland Health Council (CA)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The Council missed the deadline for filing the Data Collection Form (SF-SAC) required for federal compliance.
  • Impacted Requirements: The Council must file the form within 30 days of receiving the audit or 9 months after year-end.
  • Recommended Follow-Up: Ensure timely audit preparations to meet reporting deadlines; management is addressing staffing challenges.

Finding Text

Condition: The Council did not meet its financial reporting obligations under the grant during the year. The Council did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria: The Council is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year-end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Council 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 the delay in preparation of the audit due to staffing challenges and has since hired additional resources.

Corrective Action Plan

The Council experienced turnover and changes within the finance department, which resulted in delays in the completion of the annual financial statement audit and SF-SAC filing. The Council will implement additional internal controls to prevent future late submissions of the SF-SAC.

Categories

Reporting

Other Findings in this Audit

  • 504186 2023-004
    Significant Deficiency Repeat
  • 504188 2023-004
    Significant Deficiency Repeat
  • 504189 2023-005
    Significant Deficiency Repeat
  • 504190 2023-004
    Significant Deficiency Repeat
  • 504191 2023-005
    Significant Deficiency Repeat
  • 504192 2023-004
    Significant Deficiency Repeat
  • 504193 2023-005
    Significant Deficiency Repeat
  • 1080628 2023-004
    Significant Deficiency Repeat
  • 1080629 2023-005
    Significant Deficiency Repeat
  • 1080630 2023-004
    Significant Deficiency Repeat
  • 1080631 2023-005
    Significant Deficiency Repeat
  • 1080632 2023-004
    Significant Deficiency Repeat
  • 1080633 2023-005
    Significant Deficiency Repeat
  • 1080634 2023-004
    Significant Deficiency Repeat
  • 1080635 2023-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 Community Health Centers $823,442
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $638,489
93.778 Medical Assistance Program $490,148
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $195,530
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $70,992
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $14,744