Finding Text
FINDING 2020-005
Late Submission of Reporting Package and Data Collection Form
FEDERAL PROGRAM
Health Centers Program (Health Centers Cluster)
CFDA NUMBER AND TITLE
93.224 - Consolidated Health Centers (community health centers, migrant health centers,
health care for the homeless, and public housing primary care centers)
93.527 - Affordable Care Act (ACA) grants for new and expanded services under the health
center program.
FINDING TYPE
Noncompliance; material weakness in internal controls over compliance.
CRITERIA
The Uniform Guidance requires the reporting package and data collection form to be
submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are
received from auditors or nine months after the end of the audit period, unless longer period
of time was agreed to in advance by the cognizant or oversight agency for audit. The
Federal Audit Clearinghouse considers the submission requirement complete when it has
received the electronic submission of both the data collection form and the reporting
package.
CONDITION AND CONTEXT
The Federal reporting deadline for the Single Audit Reporting Package was October 31, 2021;
however, QCHC did not issue its Single Audit Reporting Package on time.
CAUSE
QCHC experienced issues with its accounting software and turnover within its accounting
leadership, which had a direct impact on the financial reporting process which precipitated
delinquency in commencing and completing the fiscal year 2020 audit.
EFFECT OR POTENTIAL EFFECT
The late submission of the reporting package affects all Federal programs administered by
QCHC. This finding is a material weakness in internal control over compliance and
noncompliance with the Uniform Guidance.
RECOMMENDATION
We recommend that QCHC improve its financial reporting processes so that the Single
Audit Reporting Package can be submitted to the Federal Audit Clearinghouse no later than
the earlier of 30 days after the reports are received from auditors or nine months after yearend.
Views of Responsible Officials and Planned Corrective Action
See the attached response and corrective action plan.