Finding Text
Reporting - Inadequate System to Ensure Timely Filing and Review of
Required Reports – Material Weakness in Internal Control Over Compliance
Criteria
In accordance with the Uniform Guidance, the audit package and Data Collection Form must be
submitted within 30 days after receipt of the auditors’ report or nine months after the end of the
fiscal year, whichever comes first.
Additionally, in accordance with the grant agreement, the Health Center must submit a final
detailed SF-424A and line-item narrative of both Federal and non-Federal costs incurred for the
completed activities supported with QIA funding within 90 days of the Budget End Date.
Condition and Context
The Data Collection Form for the year ended June 30, 2022, was not submitted to the Federal
Audit Clearinghouse by the due date of March 31, 2023, which is a finding for all federal awards.
The Health Center was unable to locate Form SF-424A and the submission of this report.
Cause
Staff turnover in the Finance Department coupled with inadequate controls to ensure that general
ledger accounts were reconciled properly and in a timely manner throughout the year.
Effect
The Health Center was not in compliance with the requirements of the Uniform Guidance and the
federal awards, which can hamper management’s ability to monitor the federal awards on a timely
basis, fulfilling its responsibilities.
Questioned Costs
None.
Repeat Finding
No.
Recommendation
We recommend that management implement procedures to ensure that all federal reports are filed
by the required due dates. We also recommend that management implement a process of formally
documenting the review and approval of reports prior to submission.
Views of Responsible Officials and Planned Corrective Action
See corrective action plan.