FAC Explorer

Finding 571125 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-07-11
Audit: 362000
Organization: Stigler Health and Wellness Center, Inc. (OK)
Auditor: Forvis Mazars LLP

AI Summary

  • Core Issue: The Organization failed to submit required quarterly progress reports on time due to inadequate internal controls.
  • Impacted Requirements: Compliance with reporting criteria under 2 CFR 200.329 was not met.
  • Recommended Follow-Up: Implement a grant reporting calendar to ensure timely submission of all grant reports.

Finding Text

Coronavirus State and Local Fiscal Recovery Funds – Assistance Lising No. 21.027 U.S Department of Treasury Oklahoma State Department of Health 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 progress reports in a timely manner. Questioned costs – None Context – The Organization is required to submit quarterly progress reports to the pass-through entity in a timely manner. Identification as a repeat finding, if applicable – No. Recommendation – The Organization should consider implementing a grant reporting calendar for all grants with reporting requirements.

Corrective Action Plan

Background: The audit identified a need for stronger internal controls to ensure the timely submission of all required grant reports. Corrective Measures Implemented Centralized Tracking System: • A comprehensive, living grant reporting list is now maintained in Microsoft Teams. • The list includes: o All required grant reports categorized by program o A chronological tab with due dates, responsible staff, and report status Oversight & Monitoring: • The list is reviewed biweekly by the CFO, Grant Accountant, and other designated staff. • Upcoming deadlines are proactively flagged, and submission progress is tracked to ensure compliance. Outcome: This system improves SHWC’s ability to meet federal and state grant reporting deadlines and is subject to continuous review and updating. Anticipated Completion Date: Implemented as of Q1 FY2025 and reviewed on an ongoing basis. Responsible Individuals: CFO, Grant Accountant, and Grant Writer

Categories

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 571121 2024-001
    Significant Deficiency
  • 571122 2024-001
    Significant Deficiency
  • 571123 2024-001
    Significant Deficiency
  • 571124 2024-001
    Significant Deficiency
  • 1147563 2024-001
    Significant Deficiency
  • 1147564 2024-001
    Significant Deficiency
  • 1147565 2024-001
    Significant Deficiency
  • 1147566 2024-001
    Significant Deficiency
  • 1147567 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $7.94M
21.027 Coronavirus State and Local Fiscal Recovery Funds $765,930
10.558 Child and Adult Care Food Program $308,732
93.526 Grants for Capital Development in Health Centers $127,121
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $87,641
93.527 Grants for New and Expanded Services Under the Health Center Program $65,059
93.788 Opioid Str $32,417
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $18,627
93.959 Block Grants for Prevention and Treatment of Substance Abuse $459