FAC Explorer

Finding 6923 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2023-12-29
Audit: 8898
Organization: South Carolina Primary Health Care Association (SC)
Auditor: Cla

AI Summary

  • Core Issue: The Association submitted two Federal Financial Reports late, violating the 90-day deadline.
  • Impacted Requirements: Compliance with federal reporting standards and timely submission of performance requirements are critical to avoid funding risks.
  • Recommended Follow-Up: Establish a reliable process to ensure future reports are submitted on time; corrective actions are expected by December 31, 2023.

Finding Text

Finding 2023-001: Annual Reporting Federal Agency: Department of Health and Human Services Federal Program: Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces and the Health Center Cluster ALN Numbers: 93.224 and 93.332 Award Period: 4/01/2022 – 3/31/2023 and 8/01/2022 – 7/31/2023 Type of Finding: Significant Deficiency over Compliance and Internal Control over Compliance Criteria: Recipients must use the standard financial reporting forms or such other forms as may be authorized by OMB when reporting to the federal awarding agency. Entities are required to submit performance requirements within 90 days after the end of the reporting period. Condition: In our sample, the Association filed two Federal Financial Reports after the 90-day submission period. Effect: The Association could report incorrectly if appropriate processes or not in place and could risk losing federal funding if compliance requirements are not met. Recommendation: We recommend that a process is put in place to ensure this reporting deadline is met in future years. View of Responsible Officials and Planned Corrective Actions: Management agrees with the findings. Name of the Contact Person Responsible for Correction Action: Uvette Pope-Rogers, CFO Planned Completion Date for the Corrective Action Plan: December 31, 2023.

Corrective Action Plan

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2023-001 Department of Health and Human Services – Assistance Listing No. 93.224 and 93.332 Recommendation: CLA recommends that a process is put in place to ensure this reporting deadline is met in future years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Program managers will verify and validate that the FFR is submitted. Completed FFR reports are sent to the program managers, verifying submission. A secondary staff member has now been given access to submit reports as a backup. Name of the contact person responsible for corrective action: Uvette Pope-Rogers, CFO Planned completion date for corrective action plan: December 31, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Uvette Pope-Rogers, CFO at 803-361-3843.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 6924 2023-001
    Significant Deficiency
  • 583365 2023-001
    Significant Deficiency
  • 583366 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.129 Technical and Non-Financial Assistance to Health Centers $1.83M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.80M
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $1.10M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $697,979
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $276,624
93.800 Organized Approaches to Increase Colorectal Cancer Screening $11,250
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $1,827