Audit 30702

2022-003 Program Name ? Healthy Start Initiative (HRSA) CFDA Number ? 93.926 Pass-through Entity ? US. Department of Health and Human Services ? HRSA (HRSA) Finding Type ? Significant Deficiency and Noncompliance Criteria ? As per the Notice of Grant Award between IPH (the Agency) and U.S Department of Health and Human Services (DHHS) and per 45 CFR Part 74, the Agency is required to submit the performance report within 90 days and should include completing the financial forms, project abstract, grant summary and performance measures. Condition and Description ? During our testing for ?Performance Measure Report?, submitted, we noted that out of 10 objectives selected, 2 objectives were not achieved. Questioned Costs ? None Identification of a Repeat Finding- This is not a repeat finding from the previous audit. Cause/Effect ? Internal controls were not properly executed or monitored to ensure the achievement of the established objectives. As a result, the Agency did not comply with the requirement. Recommendation ? It is recommended that the Agency strive to achieve compliance with the performance measures of the program. View of Responsible Officials and Planned Corrective Action ? During the Budget Period April 1, 2021, to March 31, 2022, Healthy Start Performance Measure (HS 6) the percentage of Father and/or Partner Involvement with child <24 months to 80%. Program performance was 72.3%. Not achieved. Community Action Network (CAN) Collective Impact Measures to 90%. Program Performance was 80%. Not achieved. The Common Agenda did not have measurable outcomes.

2022-004 Program Name ? American Rescue Plan Act funding for Health Center Program CFDA Number ? 93.224 Pass-through Entity ? N/A Finding Type ? Significant Deficiency and Noncompliance Criteria ? As per the American Rescue Plan funding for Health Centers (H8F) Award Submission requirement Guidance and as per the Notice of Grant Award, the agency must submit the quarterly progress report within two weeks from the end of the quarter. Condition and Description ? During our audit, we noted that the quarterly H8F progress report for the quarter ended June 30, 2022, was submitted late. Questioned Costs ? Unknown. Identification of a Repeat Finding- Similar conditions were noted in the immediate previous single audit as Finding 2021-005. Cause/Effect ? The Agency has not complied with the requirements for the quarterly reporting. Recommendation ? We recommend that the Agency implement procedures over reporting compliance to adhere to the applicable reporting compliance requirements. View of Responsible Officials and Planned Corrective Action ? The initial report was submitted timely yet returned by HRSA for corrections. Thus, documentation during the audit showed that the report was submitted after the due date.

2022-003 Program Name ? Healthy Start Initiative (HRSA) CFDA Number ? 93.926 Pass-through Entity ? US. Department of Health and Human Services ? HRSA (HRSA) Finding Type ? Significant Deficiency and Noncompliance Criteria ? As per the Notice of Grant Award between IPH (the Agency) and U.S Department of Health and Human Services (DHHS) and per 45 CFR Part 74, the Agency is required to submit the performance report within 90 days and should include completing the financial forms, project abstract, grant summary and performance measures. Condition and Description ? During our testing for ?Performance Measure Report?, submitted, we noted that out of 10 objectives selected, 2 objectives were not achieved. Questioned Costs ? None Identification of a Repeat Finding- This is not a repeat finding from the previous audit. Cause/Effect ? Internal controls were not properly executed or monitored to ensure the achievement of the established objectives. As a result, the Agency did not comply with the requirement. Recommendation ? It is recommended that the Agency strive to achieve compliance with the performance measures of the program. View of Responsible Officials and Planned Corrective Action ? During the Budget Period April 1, 2021, to March 31, 2022, Healthy Start Performance Measure (HS 6) the percentage of Father and/or Partner Involvement with child <24 months to 80%. Program performance was 72.3%. Not achieved. Community Action Network (CAN) Collective Impact Measures to 90%. Program Performance was 80%. Not achieved. The Common Agenda did not have measurable outcomes.

2022-004 Program Name ? American Rescue Plan Act funding for Health Center Program CFDA Number ? 93.224 Pass-through Entity ? N/A Finding Type ? Significant Deficiency and Noncompliance Criteria ? As per the American Rescue Plan funding for Health Centers (H8F) Award Submission requirement Guidance and as per the Notice of Grant Award, the agency must submit the quarterly progress report within two weeks from the end of the quarter. Condition and Description ? During our audit, we noted that the quarterly H8F progress report for the quarter ended June 30, 2022, was submitted late. Questioned Costs ? Unknown. Identification of a Repeat Finding- Similar conditions were noted in the immediate previous single audit as Finding 2021-005. Cause/Effect ? The Agency has not complied with the requirements for the quarterly reporting. Recommendation ? We recommend that the Agency implement procedures over reporting compliance to adhere to the applicable reporting compliance requirements. View of Responsible Officials and Planned Corrective Action ? The initial report was submitted timely yet returned by HRSA for corrections. Thus, documentation during the audit showed that the report was submitted after the due date.