Finding 528296 (2024-001)

2024-001 - Reporting U.S. Department of Health and Human Services AL #93.129 Technical and Non-Financial Assistance to Health Centers Federal Grantor/Pass-through Grantor Grant Number Grant Period Health Resources and Services Administration 1 U3FCS41843-01-00 05/01/21-04/30/24 Questioned Costs: None How were questioned costs computed: Not applicable Condition – Due to turnover in the Council’s finance department, the final report was not completed until after the required deadline for submitting the final report through the Payment Management System. The report was due on July 30, 2024 and the Council received notification of the missing report on August 31, 2024. The Council submitted the report on September 10, 2024. Criteria – Per the contract, a final report is due within 90 days after the period of performance for this grant. Cause – During March 2024, there was turnover of the Director of Finance position and management did not have mechanisms in place to ensure the required reporting was submitted in a timely manner. Effect – Because of the above conditions, the Council was not in compliance with this requirement and a significant deficiency in internal controls over compliance exists. Recommendation – We recommend that the Council establish procedures to ensure it submits all reports required by the terms and conditions of its grant awards in a timely manner. View of Responsible Officials – Management agrees with the assessment and has committed to a corrective action plan.