Finding 628495 (2022-006)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-08-29

AI Summary

  • Core Issue: Federal financial reports were submitted late, violating grant agreement deadlines.
  • Impacted Requirements: Reports due within 30 to 90 days were not filed on time, affecting compliance with HHS and Uniform Guidance.
  • Recommended Follow-Up: Management should establish procedures to ensure timely submission of all federal reports.

Finding Text

U.S. Department of Health and Human Services (HHS), Family Planning Services, ALN 93.217 Criteria The HHS grant agreement requires that federal financial reports be submitted within 30 days after the end of each quarter. Also, the final report is required to be filed within 90 days of the end of the reporting period. Additionally, in accordance with the Uniform Guidance, the audit package and the Data Collection Form must be submitted within 30 days after receipt of the auditor?s report or nine months after the end of the fiscal year, whichever comes first. Condition The final federal financial report (Form 425) for the period January 1, 2022 through March 31, 2022 and the quarterly report for period June 1, 2021 through September 30, 2021 were not submitted to HHS by the required due dates. In addition, the Data Collection Form for the year ended June 30, 2022, was not submitted to Federal Audit Clearinghouse by the due date. Context The final form 425 was due to HHS June 30, 2022, but was submitted on September 15, 2022. The quarterly report was due to HHS October 30, 2021, but was submitted on November 1, 2021. In terms of the Data Collection Form for the year ended June 30, 2022, this report has not been submitted yet. This report was due on March 31, 2023. Cause Staff turnover in the finance department and insufficient tracking system to ensure deadlines are met. Effect Management is not in compliance with the requirement of the grant agreement and OMB Uniform Guidance. Questioned Costs None Repeat Finding No. Recommendation We recommend that management implement procedures to ensure that all federal reports are filed by the required due date. Views of Responsible Officials and Planned Corrective Action See corrective action plan.

Categories

Reporting

Other Findings in this Audit

  • 52050 2022-005
    Material Weakness Repeat
  • 52051 2022-007
    Material Weakness Repeat
  • 52052 2022-005
    Material Weakness Repeat
  • 52053 2022-006
    Material Weakness
  • 628492 2022-005
    Material Weakness Repeat
  • 628493 2022-007
    Material Weakness Repeat
  • 628494 2022-005
    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) $8.59M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $4.43M
93.566 Refugee and Entrant Assistance_state Administered Programs $2.42M
93.217 Family Planning_services $2.26M
93.498 Provider Relief Fund $29,251