Finding Text
Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements.
Condition: Because the December 31, 2023 audit is being issued in 2025, the Data Collection Form will be filed approximately 7 months after the required submission deadline.
Cause: The delay in completing the audit, and ultimately submitting the data collection form was caused by staffing issues, including turnover in the accounting department.
Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Recommendation: We recommend that management implement procedures to ensure that documents are readily available to multiple personnel in order to complete the audit and submit the Data Collection Form timely.
Management response: Westside Family Healthcare acknowledges the finding and has taken steps to ensure compliance with the Data Collection Form submission in the future. Those steps are documented in our corrective action plan.