2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-001, 2021-001 ? Material Weakness and Material Noncompliance ? Special Tests ? Sliding Fee. Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 3 of 60 sliding fee encounters tested had did not have sliding fee applications, 13 out of 60 patients were discounted the wrong amount, 2 out of 60 patients sliding fee applications could not be located. Questioned Costs: None. Cause and Effect: The Organization failed to verify sliding fee applications were obtained for all patients receiving discounts and incorrectly applied sliding fee discounts to charges. Recommendation: We recommend the Organization continue with the corrective action plan implemented in the prior year in response to audit finding 2021-001 to ensure sliding fee applications are completed before encounters are billed. We recommend that management continue to review and monitor the internal sliding fee application auditing process for further improvements and consider increasing sample sizes. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-001, 2021-001 ? Material Weakness and Material Noncompliance ? Special Tests ? Sliding Fee. Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 3 of 60 sliding fee encounters tested had did not have sliding fee applications, 13 out of 60 patients were discounted the wrong amount, 2 out of 60 patients sliding fee applications could not be located. Questioned Costs: None. Cause and Effect: The Organization failed to verify sliding fee applications were obtained for all patients receiving discounts and incorrectly applied sliding fee discounts to charges. Recommendation: We recommend the Organization continue with the corrective action plan implemented in the prior year in response to audit finding 2021-001 to ensure sliding fee applications are completed before encounters are billed. We recommend that management continue to review and monitor the internal sliding fee application auditing process for further improvements and consider increasing sample sizes. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-001, 2021-001 ? Material Weakness and Material Noncompliance ? Special Tests ? Sliding Fee. Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 3 of 60 sliding fee encounters tested had did not have sliding fee applications, 13 out of 60 patients were discounted the wrong amount, 2 out of 60 patients sliding fee applications could not be located. Questioned Costs: None. Cause and Effect: The Organization failed to verify sliding fee applications were obtained for all patients receiving discounts and incorrectly applied sliding fee discounts to charges. Recommendation: We recommend the Organization continue with the corrective action plan implemented in the prior year in response to audit finding 2021-001 to ensure sliding fee applications are completed before encounters are billed. We recommend that management continue to review and monitor the internal sliding fee application auditing process for further improvements and consider increasing sample sizes. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-001, 2021-001 ? Material Weakness and Material Noncompliance ? Special Tests ? Sliding Fee. Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 3 of 60 sliding fee encounters tested had did not have sliding fee applications, 13 out of 60 patients were discounted the wrong amount, 2 out of 60 patients sliding fee applications could not be located. Questioned Costs: None. Cause and Effect: The Organization failed to verify sliding fee applications were obtained for all patients receiving discounts and incorrectly applied sliding fee discounts to charges. Recommendation: We recommend the Organization continue with the corrective action plan implemented in the prior year in response to audit finding 2021-001 to ensure sliding fee applications are completed before encounters are billed. We recommend that management continue to review and monitor the internal sliding fee application auditing process for further improvements and consider increasing sample sizes. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-001, 2021-001 ? Material Weakness and Material Noncompliance ? Special Tests ? Sliding Fee. Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 3 of 60 sliding fee encounters tested had did not have sliding fee applications, 13 out of 60 patients were discounted the wrong amount, 2 out of 60 patients sliding fee applications could not be located. Questioned Costs: None. Cause and Effect: The Organization failed to verify sliding fee applications were obtained for all patients receiving discounts and incorrectly applied sliding fee discounts to charges. Recommendation: We recommend the Organization continue with the corrective action plan implemented in the prior year in response to audit finding 2021-001 to ensure sliding fee applications are completed before encounters are billed. We recommend that management continue to review and monitor the internal sliding fee application auditing process for further improvements and consider increasing sample sizes. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-001, 2021-001 ? Material Weakness and Material Noncompliance ? Special Tests ? Sliding Fee. Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 3 of 60 sliding fee encounters tested had did not have sliding fee applications, 13 out of 60 patients were discounted the wrong amount, 2 out of 60 patients sliding fee applications could not be located. Questioned Costs: None. Cause and Effect: The Organization failed to verify sliding fee applications were obtained for all patients receiving discounts and incorrectly applied sliding fee discounts to charges. Recommendation: We recommend the Organization continue with the corrective action plan implemented in the prior year in response to audit finding 2021-001 to ensure sliding fee applications are completed before encounters are billed. We recommend that management continue to review and monitor the internal sliding fee application auditing process for further improvements and consider increasing sample sizes. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-001, 2021-001 ? Material Weakness and Material Noncompliance ? Special Tests ? Sliding Fee. Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 3 of 60 sliding fee encounters tested had did not have sliding fee applications, 13 out of 60 patients were discounted the wrong amount, 2 out of 60 patients sliding fee applications could not be located. Questioned Costs: None. Cause and Effect: The Organization failed to verify sliding fee applications were obtained for all patients receiving discounts and incorrectly applied sliding fee discounts to charges. Recommendation: We recommend the Organization continue with the corrective action plan implemented in the prior year in response to audit finding 2021-001 to ensure sliding fee applications are completed before encounters are billed. We recommend that management continue to review and monitor the internal sliding fee application auditing process for further improvements and consider increasing sample sizes. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-001, 2021-001 ? Material Weakness and Material Noncompliance ? Special Tests ? Sliding Fee. Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 3 of 60 sliding fee encounters tested had did not have sliding fee applications, 13 out of 60 patients were discounted the wrong amount, 2 out of 60 patients sliding fee applications could not be located. Questioned Costs: None. Cause and Effect: The Organization failed to verify sliding fee applications were obtained for all patients receiving discounts and incorrectly applied sliding fee discounts to charges. Recommendation: We recommend the Organization continue with the corrective action plan implemented in the prior year in response to audit finding 2021-001 to ensure sliding fee applications are completed before encounters are billed. We recommend that management continue to review and monitor the internal sliding fee application auditing process for further improvements and consider increasing sample sizes. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-001, 2021-001 ? Material Weakness and Material Noncompliance ? Special Tests ? Sliding Fee. Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 3 of 60 sliding fee encounters tested had did not have sliding fee applications, 13 out of 60 patients were discounted the wrong amount, 2 out of 60 patients sliding fee applications could not be located. Questioned Costs: None. Cause and Effect: The Organization failed to verify sliding fee applications were obtained for all patients receiving discounts and incorrectly applied sliding fee discounts to charges. Recommendation: We recommend the Organization continue with the corrective action plan implemented in the prior year in response to audit finding 2021-001 to ensure sliding fee applications are completed before encounters are billed. We recommend that management continue to review and monitor the internal sliding fee application auditing process for further improvements and consider increasing sample sizes. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-001, 2021-001 ? Material Weakness and Material Noncompliance ? Special Tests ? Sliding Fee. Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 3 of 60 sliding fee encounters tested had did not have sliding fee applications, 13 out of 60 patients were discounted the wrong amount, 2 out of 60 patients sliding fee applications could not be located. Questioned Costs: None. Cause and Effect: The Organization failed to verify sliding fee applications were obtained for all patients receiving discounts and incorrectly applied sliding fee discounts to charges. Recommendation: We recommend the Organization continue with the corrective action plan implemented in the prior year in response to audit finding 2021-001 to ensure sliding fee applications are completed before encounters are billed. We recommend that management continue to review and monitor the internal sliding fee application auditing process for further improvements and consider increasing sample sizes. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
2022-002 ? Material Weakness and Material Noncompliance ? Allowable Costs ? Fringe Benefits. Program information: AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds, Department of Treasury. AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. AL # 93.914, HIV Emergency Relief Project Grants, Department of Health and Human Services. AL # 93.217, Family Planning Services, Department of Health and Human Services. AL # 93.092, Affordable Care Act (ACA) Personal Responsibility Education Program, Department of Health and Human Services. AL # 93.268, Immunization Cooperative Agreements, Department of Health and Human Services. AL # 93.994 Maternal and Child Health Services Block Grant to States. Criteria: Health centers must allocate fringe benefits to grants based on actual expenses. Condition: We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. Questioned Costs: $94,644. Estimated difference between budgeted percentage charged and actual entity wide percentage for the fiscal year. Cause and Effect: The Organization charged fringe benefits to various grants based on a budgeted percentage which resulted in fringes being over charged. Based on the actual fringe percentage calculated for the year, it was estimated that $66,844 was overcharged to various nonmajor federal grants and $28,000 was overcharged to AL # 21.027, Coronavirus State and Local Fiscal Recovery Funds. In addition, a journal entry was needed for AL # 93.224 and 93.527, Health Center Program Cluster of $101,266 to remove fringe amounts originally overcharged and replace them with eligible salaries. This was not a material amount for the Health Center Program Cluster. Recommendation: We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in potential takeback of funds. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.