FAC Explorer

Finding 519722 (2023-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-01-20
Audit: 338825
Organization: Eau Claire Cooperative Health Center, Inc. (SC)
Auditor: Brown CPA LLC

AI Summary

  • Core Issue: The Organization failed to submit the single audit to the Federal Audit Clearinghouse on time due to staffing challenges.
  • Impacted Requirements: The Uniform Guidance mandates submission within nine months of year-end or 30 days after final audit receipt.
  • Recommended Follow-Up: Increase resources in the finance department to ensure adequate staffing and timely audit submissions in the future.

Finding Text

Finding: 2023-002 Timely Single Audit Submission Criteria: Uniform Guidance requires that the Federal Audit Clearinghouse (FAC) receive the single audit within the earlier of nine-months from year end or 30 days upon receipt of the final audit. Condition: Due to staffing issues and unforeseen circumstances the FAC did not timely received the audited financial statements. Cause: The Organization has had staffing issues during the year and numerous positions were either unfilled or there was turnover resulting in inefficient operations. Effect: Additional time and effort was needed to finalize the financial reporting for fiscal year 2023. Questioned Costs: None reported  Context/Sampling: Delay in submission to the FAC is due to personnel staffing issues. Repeat Finding from Prior Year: No Recommendation: The Organization needs to devote more resources to the finance department so that adequate staffing levels can be maintained by qualified individuals. Views of Responsible Officials: See Attachment A.

Corrective Action Plan

We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: We are reviewing the staffing of our finance department in an effort to ensure that on a go forward basis we reduce turnover and have individuals with adequate training and subject matter knowledge to perform assigned functions in accordance with appropriate standards and expectations. We are always receptive to positive constructive criticism in our effort to improve upon compliance and financial reporting. Sincerely yours, Sonja McCausland

Categories

Reporting

Other Findings in this Audit

  • 519721 2023-001
    Material Weakness
  • 519723 2023-001
    Material Weakness
  • 519724 2023-002
    Material Weakness
  • 1096163 2023-001
    Material Weakness
  • 1096164 2023-002
    Material Weakness
  • 1096165 2023-001
    Material Weakness
  • 1096166 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $7.50M
93.224 Community Health Centers $3.55M
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $938,040
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $648,223