Audit 291587

2023-001 Activities Allowed or Unallowed Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster AL Number: 93.224 and 93.527 Award Period: March 1, 2021 – March 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: La Pine Community Health Center (the Organization) had one instance where support for an allocated cost was not retained by the Organization. Criteria or specific requirement: Recipients of federal grants are required to retain documentation of allocated expenditures. These expenditures are required to be for allowable costs and activities, and the documentation retained should support these expenditures. Questioned costs: None. Context: There was one instances where the required supporting documentation was not retained. However, due to the broad nature of allowable costs and activities and the nature of the Organization’s operations, the likelihood that an allocated cost is unallowable to the Federal program is limited. Cause: Documentation of expenditures allocated to the grant was not retained by the Organization. Effect: Due to inadequate documentation retention, it cannot be verified if the expenditures allocated to the grant were allowable costs to the program. Lack of retained documentation could allow for unallowable cots being charged to a Federal program. Recommendation: CLA recommends that LPCHC retain documentation and records for expenditures allocated to federal funds. View of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A review of allocated costs and a check to retain the supporting documentation will be conducted to ensure proper documentation is retained.

2023-001 Activities Allowed or Unallowed Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster AL Number: 93.224 and 93.527 Award Period: March 1, 2021 – March 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: La Pine Community Health Center (the Organization) had one instance where support for an allocated cost was not retained by the Organization. Criteria or specific requirement: Recipients of federal grants are required to retain documentation of allocated expenditures. These expenditures are required to be for allowable costs and activities, and the documentation retained should support these expenditures. Questioned costs: None. Context: There was one instances where the required supporting documentation was not retained. However, due to the broad nature of allowable costs and activities and the nature of the Organization’s operations, the likelihood that an allocated cost is unallowable to the Federal program is limited. Cause: Documentation of expenditures allocated to the grant was not retained by the Organization. Effect: Due to inadequate documentation retention, it cannot be verified if the expenditures allocated to the grant were allowable costs to the program. Lack of retained documentation could allow for unallowable cots being charged to a Federal program. Recommendation: CLA recommends that LPCHC retain documentation and records for expenditures allocated to federal funds. View of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A review of allocated costs and a check to retain the supporting documentation will be conducted to ensure proper documentation is retained.

2023-001 Activities Allowed or Unallowed Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster AL Number: 93.224 and 93.527 Award Period: March 1, 2021 – March 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: La Pine Community Health Center (the Organization) had one instance where support for an allocated cost was not retained by the Organization. Criteria or specific requirement: Recipients of federal grants are required to retain documentation of allocated expenditures. These expenditures are required to be for allowable costs and activities, and the documentation retained should support these expenditures. Questioned costs: None. Context: There was one instances where the required supporting documentation was not retained. However, due to the broad nature of allowable costs and activities and the nature of the Organization’s operations, the likelihood that an allocated cost is unallowable to the Federal program is limited. Cause: Documentation of expenditures allocated to the grant was not retained by the Organization. Effect: Due to inadequate documentation retention, it cannot be verified if the expenditures allocated to the grant were allowable costs to the program. Lack of retained documentation could allow for unallowable cots being charged to a Federal program. Recommendation: CLA recommends that LPCHC retain documentation and records for expenditures allocated to federal funds. View of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A review of allocated costs and a check to retain the supporting documentation will be conducted to ensure proper documentation is retained.

2023-001 Activities Allowed or Unallowed Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster AL Number: 93.224 and 93.527 Award Period: March 1, 2021 – March 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: La Pine Community Health Center (the Organization) had one instance where support for an allocated cost was not retained by the Organization. Criteria or specific requirement: Recipients of federal grants are required to retain documentation of allocated expenditures. These expenditures are required to be for allowable costs and activities, and the documentation retained should support these expenditures. Questioned costs: None. Context: There was one instances where the required supporting documentation was not retained. However, due to the broad nature of allowable costs and activities and the nature of the Organization’s operations, the likelihood that an allocated cost is unallowable to the Federal program is limited. Cause: Documentation of expenditures allocated to the grant was not retained by the Organization. Effect: Due to inadequate documentation retention, it cannot be verified if the expenditures allocated to the grant were allowable costs to the program. Lack of retained documentation could allow for unallowable cots being charged to a Federal program. Recommendation: CLA recommends that LPCHC retain documentation and records for expenditures allocated to federal funds. View of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A review of allocated costs and a check to retain the supporting documentation will be conducted to ensure proper documentation is retained.