Community Health Foundation of Puerto Rico, Inc.

Finding No. 2021-001 Federal Agency: US Department of Health and Human Services Federal Program Title and Health Care Program Cluster (Assistance Listing Assistance Listing Number: Numbers 93.224 and 93.527) Grant Award Numbers: 19H80CS33662, 20H8DCS36522C3, 20H8ECS37743C4 and 21H8FCS41658C6 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control (SD) and Noncompliance Statement of Condition: Financial Reporting ? The interim financial reports for the quarterly reporting period end date 09/30/2021 for the grant awards 19H80CS33662, 20H8DCS36522C3, 20H8ECS37743C4 and 21H8FCS41658C6 were not submitted by October 30, 2021 as required. It was submitted three working days later. No extension for the submission was noted for these awards. ? The final financial report for the grant awards 20H8ECS37743C4 and 20H8DCS36522C3 were not submitted by October 30, 2021, as required. It was submitted six working days later. No extension for the submission was noted for these awards. Criteria: In accordance with 2 CFR 200.328, unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved government wide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, government wide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. According to the terms and conditions of the federal awards of the Health Center Program, the recipient must submit an annual Federal Financial Report (FFR).The FFR due dates have been aligned with the Payment Management System (PMS) quarterly reports due dates, and will be due date 90, 120 of 150 days after the budget period end date. Specific due date for the FFR submissions are as follows: ? Budget Period ends August-October: FFR due January 30 ? Budget Period ends November-January: FFR due April 30 ? Budget Period ends February-April: FFR due July 30 ? Budget Period ends May-July: FFR due October 30 Quarterly financial reports are due 30 days after the end of each calendar quarter. Cause of Condition: As explained by management, the authorized certifying official responsible for the submission of the reports, was not an active employee of the Foundation at the time of the submission due date. Management requested to change access privileges in the PMS on October 29, 2021. The reports were submitted as soon as the access was granted. Effect of Condition: As stated by the federal agency, failure to comply with the reporting requirements may result in restrictions of future funding decisions. Recommendations: Management must verify that all required reports are prepared, reviewed and submitted on a timely manner. Questioned Costs: None Repeated Finding: No View of Responsible Officials and Planned Corrective Action: The Foundation agrees with the finding and the recommendation will be implemented.