Finding 555971 (2024-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-04-25

AI Summary

  • Core Issue: The Organization failed to submit required progress reports on time due to inadequate internal controls over compliance.
  • Impacted Requirements: Timely submission of quarterly and annual performance reports as mandated by 2 CFR 200.329.
  • Recommended Follow-Up: Implement a grant reporting calendar to ensure all reporting deadlines are met consistently.

Finding Text

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 U.S. Department of Treasury Missouri Primary Care Association Criteria or specific requirement – Reporting (2 CFR 200.329) Condition – The Organization’s internal controls over compliance were not able to ensure progress reporting required to be submitted to the pass-through entity was completed timely. Cause – The Organization does not have internal controls over compliance in place to ensure all grant reporting requirements are satisfied timely. Effect or potential effect – The Organization did not submit the required quarterly and annual performance reports in a timely manner. Questioned costs – None Context – The Organization is required to submit quarterly status reports and an annual performance report to the pass-through entity in a timely manner. Identification as a repeat finding, if applicable – Not a repeat finding Recommendation – The Organization should consider implementing a grant reporting calendar for all grants with reporting requirements. Views of responsible officials and planned corrective actions – Our quarterly status progress report was inadvertently sent two days past the due date in to our state office. We have corrected this by implementing controls by placing the quarterly due dates on our calendars so these due dates are no longer overlooked going forward.

Corrective Action Plan

Our quarterly status progress report was inadvertently sent two days past the due date in to our state office. We have corrected this by implementing controls by placing the quarterly due dates on our calendars so these due dates are no longer overlooked going forward.

Categories

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 555967 2024-002
    Significant Deficiency
  • 555968 2024-002
    Significant Deficiency
  • 555969 2024-002
    Significant Deficiency
  • 555970 2024-002
    Significant Deficiency
  • 555972 2024-004
    Significant Deficiency
  • 555973 2024-004
    Significant Deficiency
  • 555974 2024-004
    Significant Deficiency
  • 555975 2024-004
    Significant Deficiency
  • 555976 2024-005
    Material Weakness
  • 1132409 2024-002
    Significant Deficiency
  • 1132410 2024-002
    Significant Deficiency
  • 1132411 2024-002
    Significant Deficiency
  • 1132412 2024-002
    Significant Deficiency
  • 1132413 2024-003
    Significant Deficiency
  • 1132414 2024-004
    Significant Deficiency
  • 1132415 2024-004
    Significant Deficiency
  • 1132416 2024-004
    Significant Deficiency
  • 1132417 2024-004
    Significant Deficiency
  • 1132418 2024-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $3.99M
10.768 Business and Industry Guaranteed Loans $1.54M
93.224 Community Health Centers $1.50M
21.027 Coronavirus State and Local Fiscal Recovery Funds $432,041
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $172,181
93.526 Fip Verification $171,880
93.778 Medical Assistance Program $134,633
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges $110,403
93.268 Immunization Cooperative Agreements $94,705
14.218 Community Development Block Grants/entitlement Grants $39,650
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $29,214
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $14,287
10.766 Community Facilities Loans and Grants $10,471
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $5,052
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $424