Finding Text
Health Center Program Cluster Assistance Listing Number(s) 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: The Health Center must timely file its SF-425 Federal Financial Reports for each of its awards. Questioned costs: n/a Context: The auditor found that some of the Health Center?s Forms SF-425 were filed after their respective due dates. Effect or Potential Effect: Information about the awards is not communicated timely to the awarding agency. Cause: The Health Center had inadequate controls that would prevent them from missing reporting due dates. Recommendation: The Health Center should adopt an internal control procedure that allows them to consistently file its reports on a timely basis. Repeat Finding: n/a Views of Responsible Officials: See page 12.