Finding 623535 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-05-04
Audit: 41539
Organization: West Oakland Health Council (CA)
Auditor: Chw LLP

AI Summary

  • Core Issue: West Oakland Health Council failed to submit the required audit report on time.
  • Impacted Requirements: Compliance with the Department of Health and Human Services' reporting timeline (30 days post-audit or 9 months after fiscal year-end).
  • Recommended Follow-Up: Ensure timely filing of future audits and implement additional controls to prevent delays.

Finding Text

2022-002 Compliance Over Reporting ALN: 93.224 Program: Health Center Program Cluster Agency: US Department of Health and Human Services Compliance Requirement: (L) Reporting Repeat Finding: No Criteria: Pursuant to the reporting requirement set forth by the Department of Health and Human Services, West Oakland Health Council is required to submit the single audit to the federal audit clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months after the end of West Oakland Health Council?s fiscal year-end. Finding/ Condition: During our reporting period, we noted that the audit was not completed and filed timely. Questioned Cost: None. Effect: The delay in submitting the required report may lead to the granting agency to impose temporary restrictions on the drawdown process. Cause: Staff shortages and delays due to COVID-19 protocol caused delay in the preparation and reporting of the required forms. Recommendation: We recommend the West Oakland Health Council file the year-end audit in a timely manner. Views of Responsible Officials and Corrective Action Plan: West Oakland Health Council agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan on page 35.

Categories

Cash Management Reporting

Other Findings in this Audit

  • 47092 2022-001
    Significant Deficiency
  • 47093 2022-002
    Significant Deficiency
  • 623534 2022-001
    Significant Deficiency

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) $950,258
93.778 Medical Assistance Program $767,370
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $423,426
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $402,403
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $9,462