Finding Text
Criteria: Under 45 CFR Part 75, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: The Company did not complete and submit their audit to the federal clearinghouse until February 2024.
Effect: The late filing could potentially impact future funding from government agencies.
Cause: Significant delays stemming from Finding 2022-003 related to the Uninsured Program caused the required audit procedures and the ultimate completion date to extend beyond the defined deadlines.
Recommendation: We recommend that management implement procedures and controls to ensure future audits are filed timely with the federal clearinghouse.
Repeat finding: No
Views of responsible officials and planned corrective actions: See attached letter.
Reportable questioned costs: None