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.