Finding Number: 2023-001
Finding Type: Compliance - Special Tests and Provisions
Information on the Federal Program: Program Name: Health Center Program Cluster (AL numbers 93.224 and 93.527)
Grant Award: 6 H80CS00797-21-01 from January 1, 2023 through December 31, 2023
Agency: U.S. Department of Health and Human Services, HRSA
Pass-Through Entity: N/A
Criteria: In accordance with Section 330(k)(3)(G) of the Public Health Services Act (42 U.S. Code § 254b), as an FQHC, the Organization must have a sliding fee discount program in which the Organization’s fee schedule is discounted based on a patient’s ability to pay.
Condition: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount program to 25 individual patient balances, we noted the sliding fee discount applied was not consistent with the Organization's sliding fee discount policy for one patient. Based on income and family size, the patient qualified for a patient responsibility of $90 but received a patient responsibility of $72.
Cause: Approval of the sliding fee discount applications involves manual processes and errors can occur. To help mitigate errors, the Organization has implemented semi-annual monitoring procedures which include the sampling of discounts provided to ensure the discounts were applied to patient accounts appropriately. The volume of discounts provided to patients annually does not allow for 100% review of all patient discounts. Due to the inherent nature of sampling, all errors may not be identified and corrected.
Effect: It is possible the Organization may not apply sliding fee discounts to patient charges consistent with its sliding fee discount program.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend management consider increasing the number of transactions reviewed as part of the Organization's internal monitoring procedures and the frequency of monitoring procedures.
Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and will review internal monitoring procedures for opportunities for improvement to increase compliance with the program requirements.
Finding Number: 2023-001
Finding Type: Compliance - Special Tests and Provisions
Information on the Federal Program: Program Name: Health Center Program Cluster (AL numbers 93.224 and 93.527)
Grant Award: 6 H80CS00797-21-01 from January 1, 2023 through December 31, 2023
Agency: U.S. Department of Health and Human Services, HRSA
Pass-Through Entity: N/A
Criteria: In accordance with Section 330(k)(3)(G) of the Public Health Services Act (42 U.S. Code § 254b), as an FQHC, the Organization must have a sliding fee discount program in which the Organization’s fee schedule is discounted based on a patient’s ability to pay.
Condition: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount program to 25 individual patient balances, we noted the sliding fee discount applied was not consistent with the Organization's sliding fee discount policy for one patient. Based on income and family size, the patient qualified for a patient responsibility of $90 but received a patient responsibility of $72.
Cause: Approval of the sliding fee discount applications involves manual processes and errors can occur. To help mitigate errors, the Organization has implemented semi-annual monitoring procedures which include the sampling of discounts provided to ensure the discounts were applied to patient accounts appropriately. The volume of discounts provided to patients annually does not allow for 100% review of all patient discounts. Due to the inherent nature of sampling, all errors may not be identified and corrected.
Effect: It is possible the Organization may not apply sliding fee discounts to patient charges consistent with its sliding fee discount program.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend management consider increasing the number of transactions reviewed as part of the Organization's internal monitoring procedures and the frequency of monitoring procedures.
Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and will review internal monitoring procedures for opportunities for improvement to increase compliance with the program requirements.
Finding Number: 2023-002
Finding Type(s): Material weakness in internal control over compliance
Non compliance related to the reporting compliance requirement
Information on the Federal Program: Program Name: Health Center Program Cluster (AL 93.224)
Federal Awards Project Title: Health Center Program Service Expansion - School Based Service Sites (SBSS) (H2E)
Award Period: May 1, 2022 - April 30, 2023
Award Number: 22H2ECS45509
Agency: U.S. Department of Health and Human Services, HRSA
Program Name: Health Center Program Cluster (AL 93.224 and 93.527)
Federal Awards Project Title: American Rescue Plan Act Funding for Health Centers (H8F)
Award Period: April 1, 2021 - March 31, 2024
Award Number: 21H8FCS40415C6
Agency: U.S. Department of Health and Human Services, HRSA
Criteria: Management is responsible for ensuring required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements.
Condition: In a nonstatistical sample, two of three annual Federal Financial Reports (FFR) tested included certain amounts which were not supported by underlying accounting records. The reports were to be completed on the accrual basis of accounting; however, based on procedures performed, it was determined the reports were completed on the cash basis of accounting. This resulted in the FFRs under-reporting grant expenditures for H2E and H8F by $13,183 and $320,691, respectively, and over-reporting unobligated (unused) funds for each grant by $13,183 and $320,691, respectively.
Cause: The platform for filing the annual FFRs changed a few years ago from the Electronic Handbook to the Payment Management System (PMS). PMS is the platform in which the Organization requests the draw down of grant funds and completes quarterly Federal Cash Transaction reports. With the switch to PMS, certain amounts are now prepopulated on the FFR from the Organization's cash activity for the budget period. These amounts are required to be updated when the annual FFR is completed. Management was not aware the prepopulated amounts were to be updated.
Effect: Inaccurate reports could result in the loss of grant dollars or the repayment of previously received grant dollars.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend management develop a procedure for the annual FFR filing, outlining each step in the process to help ensure the reports are completed accurately and are fully supported by the Organization's accounting records.
Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. A process will be established related to the completion of federal reports.
Finding Number: 2023-002
Finding Type(s): Material weakness in internal control over compliance
Non compliance related to the reporting compliance requirement
Information on the Federal Program: Program Name: Health Center Program Cluster (AL 93.224)
Federal Awards Project Title: Health Center Program Service Expansion - School Based Service Sites (SBSS) (H2E)
Award Period: May 1, 2022 - April 30, 2023
Award Number: 22H2ECS45509
Agency: U.S. Department of Health and Human Services, HRSA
Program Name: Health Center Program Cluster (AL 93.224 and 93.527)
Federal Awards Project Title: American Rescue Plan Act Funding for Health Centers (H8F)
Award Period: April 1, 2021 - March 31, 2024
Award Number: 21H8FCS40415C6
Agency: U.S. Department of Health and Human Services, HRSA
Criteria: Management is responsible for ensuring required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements.
Condition: In a nonstatistical sample, two of three annual Federal Financial Reports (FFR) tested included certain amounts which were not supported by underlying accounting records. The reports were to be completed on the accrual basis of accounting; however, based on procedures performed, it was determined the reports were completed on the cash basis of accounting. This resulted in the FFRs under-reporting grant expenditures for H2E and H8F by $13,183 and $320,691, respectively, and over-reporting unobligated (unused) funds for each grant by $13,183 and $320,691, respectively.
Cause: The platform for filing the annual FFRs changed a few years ago from the Electronic Handbook to the Payment Management System (PMS). PMS is the platform in which the Organization requests the draw down of grant funds and completes quarterly Federal Cash Transaction reports. With the switch to PMS, certain amounts are now prepopulated on the FFR from the Organization's cash activity for the budget period. These amounts are required to be updated when the annual FFR is completed. Management was not aware the prepopulated amounts were to be updated.
Effect: Inaccurate reports could result in the loss of grant dollars or the repayment of previously received grant dollars.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend management develop a procedure for the annual FFR filing, outlining each step in the process to help ensure the reports are completed accurately and are fully supported by the Organization's accounting records.
Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. A process will be established related to the completion of federal reports.
Finding Number: 2023-002
Finding Type(s): Material weakness in internal control over compliance
Non compliance related to the reporting compliance requirement
Information on the Federal Program: Program Name: Health Center Program Cluster (AL 93.224)
Federal Awards Project Title: Health Center Program Service Expansion - School Based Service Sites (SBSS) (H2E)
Award Period: May 1, 2022 - April 30, 2023
Award Number: 22H2ECS45509
Agency: U.S. Department of Health and Human Services, HRSA
Program Name: Health Center Program Cluster (AL 93.224 and 93.527)
Federal Awards Project Title: American Rescue Plan Act Funding for Health Centers (H8F)
Award Period: April 1, 2021 - March 31, 2024
Award Number: 21H8FCS40415C6
Agency: U.S. Department of Health and Human Services, HRSA
Criteria: Management is responsible for ensuring required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements.
Condition: In a nonstatistical sample, two of three annual Federal Financial Reports (FFR) tested included certain amounts which were not supported by underlying accounting records. The reports were to be completed on the accrual basis of accounting; however, based on procedures performed, it was determined the reports were completed on the cash basis of accounting. This resulted in the FFRs under-reporting grant expenditures for H2E and H8F by $13,183 and $320,691, respectively, and over-reporting unobligated (unused) funds for each grant by $13,183 and $320,691, respectively.
Cause: The platform for filing the annual FFRs changed a few years ago from the Electronic Handbook to the Payment Management System (PMS). PMS is the platform in which the Organization requests the draw down of grant funds and completes quarterly Federal Cash Transaction reports. With the switch to PMS, certain amounts are now prepopulated on the FFR from the Organization's cash activity for the budget period. These amounts are required to be updated when the annual FFR is completed. Management was not aware the prepopulated amounts were to be updated.
Effect: Inaccurate reports could result in the loss of grant dollars or the repayment of previously received grant dollars.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend management develop a procedure for the annual FFR filing, outlining each step in the process to help ensure the reports are completed accurately and are fully supported by the Organization's accounting records.
Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. A process will be established related to the completion of federal reports.
Finding Number: 2023-002
Finding Type(s): Material weakness in internal control over compliance
Non compliance related to the reporting compliance requirement
Information on the Federal Program: Program Name: Health Center Program Cluster (AL 93.224)
Federal Awards Project Title: Health Center Program Service Expansion - School Based Service Sites (SBSS) (H2E)
Award Period: May 1, 2022 - April 30, 2023
Award Number: 22H2ECS45509
Agency: U.S. Department of Health and Human Services, HRSA
Program Name: Health Center Program Cluster (AL 93.224 and 93.527)
Federal Awards Project Title: American Rescue Plan Act Funding for Health Centers (H8F)
Award Period: April 1, 2021 - March 31, 2024
Award Number: 21H8FCS40415C6
Agency: U.S. Department of Health and Human Services, HRSA
Criteria: Management is responsible for ensuring required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements.
Condition: In a nonstatistical sample, two of three annual Federal Financial Reports (FFR) tested included certain amounts which were not supported by underlying accounting records. The reports were to be completed on the accrual basis of accounting; however, based on procedures performed, it was determined the reports were completed on the cash basis of accounting. This resulted in the FFRs under-reporting grant expenditures for H2E and H8F by $13,183 and $320,691, respectively, and over-reporting unobligated (unused) funds for each grant by $13,183 and $320,691, respectively.
Cause: The platform for filing the annual FFRs changed a few years ago from the Electronic Handbook to the Payment Management System (PMS). PMS is the platform in which the Organization requests the draw down of grant funds and completes quarterly Federal Cash Transaction reports. With the switch to PMS, certain amounts are now prepopulated on the FFR from the Organization's cash activity for the budget period. These amounts are required to be updated when the annual FFR is completed. Management was not aware the prepopulated amounts were to be updated.
Effect: Inaccurate reports could result in the loss of grant dollars or the repayment of previously received grant dollars.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend management develop a procedure for the annual FFR filing, outlining each step in the process to help ensure the reports are completed accurately and are fully supported by the Organization's accounting records.
Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. A process will be established related to the completion of federal reports.
Finding Number: 2023-001
Finding Type: Compliance - Special Tests and Provisions
Information on the Federal Program: Program Name: Health Center Program Cluster (AL numbers 93.224 and 93.527)
Grant Award: 6 H80CS00797-21-01 from January 1, 2023 through December 31, 2023
Agency: U.S. Department of Health and Human Services, HRSA
Pass-Through Entity: N/A
Criteria: In accordance with Section 330(k)(3)(G) of the Public Health Services Act (42 U.S. Code § 254b), as an FQHC, the Organization must have a sliding fee discount program in which the Organization’s fee schedule is discounted based on a patient’s ability to pay.
Condition: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount program to 25 individual patient balances, we noted the sliding fee discount applied was not consistent with the Organization's sliding fee discount policy for one patient. Based on income and family size, the patient qualified for a patient responsibility of $90 but received a patient responsibility of $72.
Cause: Approval of the sliding fee discount applications involves manual processes and errors can occur. To help mitigate errors, the Organization has implemented semi-annual monitoring procedures which include the sampling of discounts provided to ensure the discounts were applied to patient accounts appropriately. The volume of discounts provided to patients annually does not allow for 100% review of all patient discounts. Due to the inherent nature of sampling, all errors may not be identified and corrected.
Effect: It is possible the Organization may not apply sliding fee discounts to patient charges consistent with its sliding fee discount program.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend management consider increasing the number of transactions reviewed as part of the Organization's internal monitoring procedures and the frequency of monitoring procedures.
Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and will review internal monitoring procedures for opportunities for improvement to increase compliance with the program requirements.
Finding Number: 2023-001
Finding Type: Compliance - Special Tests and Provisions
Information on the Federal Program: Program Name: Health Center Program Cluster (AL numbers 93.224 and 93.527)
Grant Award: 6 H80CS00797-21-01 from January 1, 2023 through December 31, 2023
Agency: U.S. Department of Health and Human Services, HRSA
Pass-Through Entity: N/A
Criteria: In accordance with Section 330(k)(3)(G) of the Public Health Services Act (42 U.S. Code § 254b), as an FQHC, the Organization must have a sliding fee discount program in which the Organization’s fee schedule is discounted based on a patient’s ability to pay.
Condition: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount program to 25 individual patient balances, we noted the sliding fee discount applied was not consistent with the Organization's sliding fee discount policy for one patient. Based on income and family size, the patient qualified for a patient responsibility of $90 but received a patient responsibility of $72.
Cause: Approval of the sliding fee discount applications involves manual processes and errors can occur. To help mitigate errors, the Organization has implemented semi-annual monitoring procedures which include the sampling of discounts provided to ensure the discounts were applied to patient accounts appropriately. The volume of discounts provided to patients annually does not allow for 100% review of all patient discounts. Due to the inherent nature of sampling, all errors may not be identified and corrected.
Effect: It is possible the Organization may not apply sliding fee discounts to patient charges consistent with its sliding fee discount program.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend management consider increasing the number of transactions reviewed as part of the Organization's internal monitoring procedures and the frequency of monitoring procedures.
Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and will review internal monitoring procedures for opportunities for improvement to increase compliance with the program requirements.
Finding Number: 2023-002
Finding Type(s): Material weakness in internal control over compliance
Non compliance related to the reporting compliance requirement
Information on the Federal Program: Program Name: Health Center Program Cluster (AL 93.224)
Federal Awards Project Title: Health Center Program Service Expansion - School Based Service Sites (SBSS) (H2E)
Award Period: May 1, 2022 - April 30, 2023
Award Number: 22H2ECS45509
Agency: U.S. Department of Health and Human Services, HRSA
Program Name: Health Center Program Cluster (AL 93.224 and 93.527)
Federal Awards Project Title: American Rescue Plan Act Funding for Health Centers (H8F)
Award Period: April 1, 2021 - March 31, 2024
Award Number: 21H8FCS40415C6
Agency: U.S. Department of Health and Human Services, HRSA
Criteria: Management is responsible for ensuring required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements.
Condition: In a nonstatistical sample, two of three annual Federal Financial Reports (FFR) tested included certain amounts which were not supported by underlying accounting records. The reports were to be completed on the accrual basis of accounting; however, based on procedures performed, it was determined the reports were completed on the cash basis of accounting. This resulted in the FFRs under-reporting grant expenditures for H2E and H8F by $13,183 and $320,691, respectively, and over-reporting unobligated (unused) funds for each grant by $13,183 and $320,691, respectively.
Cause: The platform for filing the annual FFRs changed a few years ago from the Electronic Handbook to the Payment Management System (PMS). PMS is the platform in which the Organization requests the draw down of grant funds and completes quarterly Federal Cash Transaction reports. With the switch to PMS, certain amounts are now prepopulated on the FFR from the Organization's cash activity for the budget period. These amounts are required to be updated when the annual FFR is completed. Management was not aware the prepopulated amounts were to be updated.
Effect: Inaccurate reports could result in the loss of grant dollars or the repayment of previously received grant dollars.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend management develop a procedure for the annual FFR filing, outlining each step in the process to help ensure the reports are completed accurately and are fully supported by the Organization's accounting records.
Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. A process will be established related to the completion of federal reports.
Finding Number: 2023-002
Finding Type(s): Material weakness in internal control over compliance
Non compliance related to the reporting compliance requirement
Information on the Federal Program: Program Name: Health Center Program Cluster (AL 93.224)
Federal Awards Project Title: Health Center Program Service Expansion - School Based Service Sites (SBSS) (H2E)
Award Period: May 1, 2022 - April 30, 2023
Award Number: 22H2ECS45509
Agency: U.S. Department of Health and Human Services, HRSA
Program Name: Health Center Program Cluster (AL 93.224 and 93.527)
Federal Awards Project Title: American Rescue Plan Act Funding for Health Centers (H8F)
Award Period: April 1, 2021 - March 31, 2024
Award Number: 21H8FCS40415C6
Agency: U.S. Department of Health and Human Services, HRSA
Criteria: Management is responsible for ensuring required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements.
Condition: In a nonstatistical sample, two of three annual Federal Financial Reports (FFR) tested included certain amounts which were not supported by underlying accounting records. The reports were to be completed on the accrual basis of accounting; however, based on procedures performed, it was determined the reports were completed on the cash basis of accounting. This resulted in the FFRs under-reporting grant expenditures for H2E and H8F by $13,183 and $320,691, respectively, and over-reporting unobligated (unused) funds for each grant by $13,183 and $320,691, respectively.
Cause: The platform for filing the annual FFRs changed a few years ago from the Electronic Handbook to the Payment Management System (PMS). PMS is the platform in which the Organization requests the draw down of grant funds and completes quarterly Federal Cash Transaction reports. With the switch to PMS, certain amounts are now prepopulated on the FFR from the Organization's cash activity for the budget period. These amounts are required to be updated when the annual FFR is completed. Management was not aware the prepopulated amounts were to be updated.
Effect: Inaccurate reports could result in the loss of grant dollars or the repayment of previously received grant dollars.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend management develop a procedure for the annual FFR filing, outlining each step in the process to help ensure the reports are completed accurately and are fully supported by the Organization's accounting records.
Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. A process will be established related to the completion of federal reports.
Finding Number: 2023-002
Finding Type(s): Material weakness in internal control over compliance
Non compliance related to the reporting compliance requirement
Information on the Federal Program: Program Name: Health Center Program Cluster (AL 93.224)
Federal Awards Project Title: Health Center Program Service Expansion - School Based Service Sites (SBSS) (H2E)
Award Period: May 1, 2022 - April 30, 2023
Award Number: 22H2ECS45509
Agency: U.S. Department of Health and Human Services, HRSA
Program Name: Health Center Program Cluster (AL 93.224 and 93.527)
Federal Awards Project Title: American Rescue Plan Act Funding for Health Centers (H8F)
Award Period: April 1, 2021 - March 31, 2024
Award Number: 21H8FCS40415C6
Agency: U.S. Department of Health and Human Services, HRSA
Criteria: Management is responsible for ensuring required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements.
Condition: In a nonstatistical sample, two of three annual Federal Financial Reports (FFR) tested included certain amounts which were not supported by underlying accounting records. The reports were to be completed on the accrual basis of accounting; however, based on procedures performed, it was determined the reports were completed on the cash basis of accounting. This resulted in the FFRs under-reporting grant expenditures for H2E and H8F by $13,183 and $320,691, respectively, and over-reporting unobligated (unused) funds for each grant by $13,183 and $320,691, respectively.
Cause: The platform for filing the annual FFRs changed a few years ago from the Electronic Handbook to the Payment Management System (PMS). PMS is the platform in which the Organization requests the draw down of grant funds and completes quarterly Federal Cash Transaction reports. With the switch to PMS, certain amounts are now prepopulated on the FFR from the Organization's cash activity for the budget period. These amounts are required to be updated when the annual FFR is completed. Management was not aware the prepopulated amounts were to be updated.
Effect: Inaccurate reports could result in the loss of grant dollars or the repayment of previously received grant dollars.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend management develop a procedure for the annual FFR filing, outlining each step in the process to help ensure the reports are completed accurately and are fully supported by the Organization's accounting records.
Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. A process will be established related to the completion of federal reports.
Finding Number: 2023-002
Finding Type(s): Material weakness in internal control over compliance
Non compliance related to the reporting compliance requirement
Information on the Federal Program: Program Name: Health Center Program Cluster (AL 93.224)
Federal Awards Project Title: Health Center Program Service Expansion - School Based Service Sites (SBSS) (H2E)
Award Period: May 1, 2022 - April 30, 2023
Award Number: 22H2ECS45509
Agency: U.S. Department of Health and Human Services, HRSA
Program Name: Health Center Program Cluster (AL 93.224 and 93.527)
Federal Awards Project Title: American Rescue Plan Act Funding for Health Centers (H8F)
Award Period: April 1, 2021 - March 31, 2024
Award Number: 21H8FCS40415C6
Agency: U.S. Department of Health and Human Services, HRSA
Criteria: Management is responsible for ensuring required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements.
Condition: In a nonstatistical sample, two of three annual Federal Financial Reports (FFR) tested included certain amounts which were not supported by underlying accounting records. The reports were to be completed on the accrual basis of accounting; however, based on procedures performed, it was determined the reports were completed on the cash basis of accounting. This resulted in the FFRs under-reporting grant expenditures for H2E and H8F by $13,183 and $320,691, respectively, and over-reporting unobligated (unused) funds for each grant by $13,183 and $320,691, respectively.
Cause: The platform for filing the annual FFRs changed a few years ago from the Electronic Handbook to the Payment Management System (PMS). PMS is the platform in which the Organization requests the draw down of grant funds and completes quarterly Federal Cash Transaction reports. With the switch to PMS, certain amounts are now prepopulated on the FFR from the Organization's cash activity for the budget period. These amounts are required to be updated when the annual FFR is completed. Management was not aware the prepopulated amounts were to be updated.
Effect: Inaccurate reports could result in the loss of grant dollars or the repayment of previously received grant dollars.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend management develop a procedure for the annual FFR filing, outlining each step in the process to help ensure the reports are completed accurately and are fully supported by the Organization's accounting records.
Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. A process will be established related to the completion of federal reports.