Finding 583366 (2023-001)

Finding 2023-001: Annual Reporting Federal Agency: Department of Health and Human Services Federal Program: Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces and the Health Center Cluster ALN Numbers: 93.224 and 93.332 Award Period: 4/01/2022 – 3/31/2023 and 8/01/2022 – 7/31/2023 Type of Finding: Significant Deficiency over Compliance and Internal Control over Compliance Criteria: Recipients must use the standard financial reporting forms or such other forms as may be authorized by OMB when reporting to the federal awarding agency. Entities are required to submit performance requirements within 90 days after the end of the reporting period. Condition: In our sample, the Association filed two Federal Financial Reports after the 90-day submission period. Effect: The Association could report incorrectly if appropriate processes or not in place and could risk losing federal funding if compliance requirements are not met. Recommendation: We recommend that a process is put in place to ensure this reporting deadline is met in future years. View of Responsible Officials and Planned Corrective Actions: Management agrees with the findings. Name of the Contact Person Responsible for Correction Action: Uvette Pope-Rogers, CFO Planned Completion Date for the Corrective Action Plan: December 31, 2023.