Finding 563946 (2022-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-06-05
Audit: 358122

AI Summary

  • Core Issue: The Center missed the deadline for submitting its audit report, indicating a significant deficiency in compliance.
  • Impacted Requirements: This affects the internal control obligations under 2 CFR Part 200.303(a) and the reporting timeline outlined in Section 200.512 of the Uniform Guidance.
  • Recommended Follow-up: Ensure timely completion of audits and submission of reports to meet all deadlines moving forward.

Finding Text

FINDING 2022-005 – Reporting SIGNIFICANT DEFICIENCY, NONCOMPLIANCE Identification of the Federal Program: U.S. Department of Health and Human Services 93.224/93.527 Health Center Program Cluster Criteria: In accordance with 2 CFR Part 200.303(a), the auditee must establish and maintain internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditors’ report, or nine months after the end of the audit period (whichever is earlier). Condition: The Center did not complete its audit report prior to the required deadline. Cause: Due to a delay in the compiling of records related to the audit, the Center was not in compliance with the reporting requirements. Effect or Potential Effect: The Center was not in compliance with the annual reporting of its data collection form. Questioned Costs: None Repeat Finding: No Recommendation: We recommend that the Center complete its audits and submit the required reports by the deadline. View of Responsible Officials: See accompanying Corrective Action Plan.

Corrective Action Plan

Neighborhood's prior auditor indicated just before time to begin the audit for FY2022; they would not be able to complete the audit because of staff shortages. Two RFPs were issued, and it took the center a year and a half to secure a new auditor. The 2022 audit will be completed by August 31, 2025. Engagement contracts have been issued for the 2023 and 2024 audits.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 563944 2022-003
    Material Weakness
  • 563945 2022-004
    Material Weakness
  • 563947 2022-003
    Material Weakness
  • 563948 2022-004
    Material Weakness
  • 563949 2022-005
    Significant Deficiency
  • 563950 2022-003
    Material Weakness
  • 563951 2022-004
    Material Weakness
  • 563952 2022-005
    Significant Deficiency
  • 563953 2022-003
    Material Weakness
  • 563954 2022-004
    Material Weakness
  • 563955 2022-005
    Significant Deficiency
  • 563956 2022-003
    Material Weakness
  • 563957 2022-004
    Material Weakness
  • 563958 2022-005
    Significant Deficiency
  • 1140386 2022-003
    Material Weakness
  • 1140387 2022-004
    Material Weakness
  • 1140388 2022-005
    Significant Deficiency
  • 1140389 2022-003
    Material Weakness
  • 1140390 2022-004
    Material Weakness
  • 1140391 2022-005
    Significant Deficiency
  • 1140392 2022-003
    Material Weakness
  • 1140393 2022-004
    Material Weakness
  • 1140394 2022-005
    Significant Deficiency
  • 1140395 2022-003
    Material Weakness
  • 1140396 2022-004
    Material Weakness
  • 1140397 2022-005
    Significant Deficiency
  • 1140398 2022-003
    Material Weakness
  • 1140399 2022-004
    Material Weakness
  • 1140400 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.48M
93.224 American Rescue Plan Act Funding for Consolidated Health Centers (hrsa) $1.15M
93.526 Covid-19 - Grants for Capital Development in Health Centers $666,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $500,000
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $325,000
93.224 Covid - 19 - Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $273,915
93.011 National Organizations for State and Local Officials $159,000