Finding 618097 (2022-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-26
Audit: 38162
Organization: Whatley Health Services, Inc. (AL)
Auditor: Kassouf & CO INC

AI Summary

  • Core Issue: The annual Federal Financial Report was submitted late, missing the January 30, 2023 deadline by three days.
  • Impacted Requirements: Lack of effective internal controls as required by 2 CFR section 200.303 led to the delay in filing.
  • Recommended Follow-Up: Implement a submission schedule reviewed by staff to ensure timely filing of all reports.

Finding Text

2022-002 Reporting ? Federal Financial Report Health Center Program Cluster # 93.918 U.S. Department of Health and Human Services Contract P06HA43531-01-01 Condition ? Annual Federal Financial Report for the reporting period 8/31/2022 was not filed timely. Criteria ? As specified in 2 CFR section 200.303 the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Adequate controls must be in place to ensure proper expenditures are reported in the applicable reporting periods. Cause ? Adequate controls were not in place to review and ensure report was filed timely Effect ? Reporting was not timely filed. However, in our review of report submissions all others were filed timely. Reporting was due on 1/30/23 and was submitted on 2/2/23. Recommendation ? Management should make every effort to ensure annual reports are submitted timely. The use of a schedule of submissions due that is reviewed by the appropriate personnel to provide a check that submissions are being timely filed. Management?s Response ? Management agrees with the finding. The Corporation is increasing its efforts to ensure that its policies and procedures are in place to ensure the timely submission of reports.

Categories

Reporting

Other Findings in this Audit

  • 41654 2022-001
    Material Weakness Repeat
  • 41655 2022-002
    Material Weakness
  • 618096 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $3.45M
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $167,189
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $124,804
93.917 Hiv Care Formula Grants $14,949
93.191 Graduate Psychology Education Program and Patient Navigator and Chronic Disease Prevention Program $14,388