Finding 519915 (2023-002)

Significant Deficiency Compliance and Reporting Major Federal Award Program Audit Department of Health and Human Services Assistance Listing Number 93.224 Health Center Program Cluster Statement of Condition: The required annual financial statement submission to the Federal Audit Clearing House for the year ended February 1, 2023. Criteria: The U. S. Department of Health and Human Services has implemented the Uniform Guidance at 45 CFR § 75. According to the Subpart F-Audits 45 CFR §75.501 (a) non-federal entities that expend $750,000 or more during the non-Federal entity's fiscal year in federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Guidance on determining Federal awards expended is provided at 45CFR § 75.502. The regulation obligates organizations expending federal grant funds over $750,000 to submit their required annual financial statement information within nine months of their year end to the Federal Audit Clearing House via the Internet. Effect of Condition: The Organization was temporarily out of compliance with federal requirements and guidelines. Cause of Condition: The Organization did not complete its annual audit in a timely manner. Recommendation: We recommend that the required annual financial statement submission to the Federal Audit Clearing House be made on a timely basis for the 2024 financial statements and for all future required submissions.