Medical West Hospital Authority, An Affliate of UAB Health System

Finding 2021-001 ? Reporting (Noncompliance and Control Deficiency) Information on the Federal Program: U.S. Department of Health and Human Services Federal Assistance Listing No. 93.498 ? COVID-19 Provider Relief Fund. Criteria: 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Condition: Due to misunderstanding of the filing extension provided from the Office of Management and Budget (OMB) Memo M-21-20, the Authority failed to submit its single audit within the required time frame. Cause: The Authority did not submit the reports by the dates required in the grant agreement and Uniform Guidance. Effect: The Authority did not comply with timely reporting requirements. Recommendation: We recommend the Authority strengthen its policies and procedures surrounding the reporting function to ensure timely submission of required reports. View of Responsible Officials: Management agrees with the finding.