FAC Explorer

Finding 571596 (2024-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-07-17
Audit: 362525
Organization: Oakland Community Health Network (MI)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: The Authority missed the deadline for submitting the audit report and data collection form to the Federal Audit Clearinghouse.
  • Impacted Requirements: This noncompliance violates 2 CFR 200.512, which mandates timely submission of audit reports.
  • Recommended Follow-Up: Implement controls to ensure audits are completed on time and submissions meet required deadlines.

Finding Text

2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs – Not applicable. Context – This is a condition identified per review of the Authority’s compliance with the specified requirements. Repeat Finding – Not a repeat finding. Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.

Corrective Action Plan

CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Oakland Community Health Network’s (OCHN) Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding: 2024-001 – Reporting Deadline for Federal Single Audit Auditor Description of Condition and Effect: The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. As a result, the Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Auditor Recommendation: That the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Corrective Action: Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes. Responsible People: Chief Financial Officer. Anticipated Completion Date: September 30, 2025

Categories

Internal Control / Segregation of Duties Reporting Significant Deficiency

Other Findings in this Audit

  • 571597 2024-001
    Significant Deficiency
  • 571598 2024-001
    Significant Deficiency
  • 571599 2024-001
    Significant Deficiency
  • 571600 2024-001
    Significant Deficiency
  • 571601 2024-001
    Significant Deficiency
  • 571602 2024-001
    Significant Deficiency
  • 571603 2024-001
    Significant Deficiency
  • 571604 2024-001
    Significant Deficiency
  • 571605 2024-001
    Significant Deficiency
  • 571606 2024-001
    Significant Deficiency
  • 571607 2024-001
    Significant Deficiency
  • 571608 2024-001
    Significant Deficiency
  • 1148038 2024-001
    Significant Deficiency
  • 1148039 2024-001
    Significant Deficiency
  • 1148040 2024-001
    Significant Deficiency
  • 1148041 2024-001
    Significant Deficiency
  • 1148042 2024-001
    Significant Deficiency
  • 1148043 2024-001
    Significant Deficiency
  • 1148044 2024-001
    Significant Deficiency
  • 1148045 2024-001
    Significant Deficiency
  • 1148046 2024-001
    Significant Deficiency
  • 1148047 2024-001
    Significant Deficiency
  • 1148048 2024-001
    Significant Deficiency
  • 1148049 2024-001
    Significant Deficiency
  • 1148050 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.74M
93.788 Opioid Str $1.59M
93.778 Medical Assistance Program $783,300
21.027 Coronavirus State and Local Fiscal Recovery Funds $228,383
93.493 Congressional Directives $114,240
93.958 Block Grants for Community Mental Health Services $68,000
93.575 Child Care and Development Block Grant $47,967
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $1,702