First things first, stay calm and try not to panic!  It’s always hard to adjust when staff quit without giving appropriate notice.  It’s especially hard to adjust to the sudden disruption when you have a federal government audit about to happen. To begin, you need to inform your program specialist and/or your official federal OSV representative about the urgent circumstances that have emerged.  You should work with and through your federal program representative to communicate your circumstances to the financial consultant who has been assigned to your consultant team.  This will help to ensure that the financial consultant looks even closer at your financial documents and provides targeted technical assistance during your site visit.  You should also be communicating with your board president and other governance board members so that they are aware of the situation before the OSV begins.  Remember… board members who are proactive in discussing health center financial and other operational problems reflect good board authority.   

Regarding your non-compliance, it’s hard to make a definitive call without reviewing your generated financial reports.  However, remember that the A/R ledger directly influences the General Ledger (GL) and that any A/R ledger inaccuracies will impact financial statements, revenue reporting, and cash flow balances.  All this information is essential to the financial management of health center resources.  You may want to consider completing your annual audit a little earlier than normal.  You may also want to schedule a forensic audit.  Lastly, you may want to review all Compliatric Resources that can be utilized to ensure that your financial management and internal control policies are adequate for your health center.