Finding Text
Item 2022-004 - Reporting U.S. Department of Health and Human Services, COVID-19 Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Criteria In accordance with the Uniform Guidance, annual audit reports of recipients of federal funds are required to be submitted to the Federal Audit Clearing House, within the earlier of 30 days after the receipt of the audit report or 9 months after the end of the audit period. Statement of Condition The Center did not submit their annual audit in accordance with the Uniform Guidance on a timely basis. Questioned Costs None Context The Center did not submit their annual audit on a timely basis. Cause Due to turnover in the financial leadership position, the Center's finance department was not able to perform detailed review of accounts and adjust books accordingly, which delayed the filing of the annual audit report. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Identification as a Repeat Finding Condition is not a repeat finding. Recommendation We recommend that the Organization establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the federal government. Views of Responsible Official Management and the Board of Directors agree. The reporting for the fiscal year 2022 audit was deficient due to turnover in the financial leadership position and the lack of appropriate resources in the finance department. The Organization is onboarding new leadership in 2023 and the Organization expects to enact the recommendations for the fiscal year 2023 audit.