Finding Text
Assistance Listing Numbers 93.224 Consolidated Health Centers
Grant Number H80CS00112
US Department of Health and Human Services
Finding 2022-007
Compliance Requirement: Reporting
Type of Finding: Material Weakness
Criteria: Per CFR Subpart F, the audit, data collection form, and the reporting package must be submitted within 30 calendar days after receipt of report, or nine months after the end of the audit period.
Condition: The report for the year ended December 31, 2022 was not filed within the required report submission period.
Cause: This condition can be attributed to the extensive turnover in the Clinic’s administrative positions which included the Chief Financial Officer. Financial statements did not receive sufficient attention to be completed and audited in a timely manner.
Effect: Tardiness in financial reporting prevents management from identifying and addressing errors and issues in a timely manner. Late submission of reports to the Clearinghouse prevents the organization from maintaining compliance with OMB guidelines.
Questioned Costs: None
Repeat Finding: No
Recommendation: The Organization must give a higher priority to its financial reporting cycle to avoid obvious challenges.
Management’s Response: Management agrees with the finding.