Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers
Finding Type: Significant Deficiency
Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs.
Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred.
Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information.
Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023.
Questioned Costs: $199,099
Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported.
Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue.
Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report.
Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers
Finding Type: Significant Deficiency
Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs.
Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred.
Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information.
Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023.
Questioned Costs: $199,099
Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported.
Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue.
Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report.
Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers
Finding Type: Significant Deficiency
Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs.
Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred.
Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information.
Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023.
Questioned Costs: $199,099
Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported.
Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue.
Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report.
Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers
Finding Type: Significant Deficiency
Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs.
Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred.
Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information.
Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023.
Questioned Costs: $199,099
Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported.
Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue.
Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report.
Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers
Finding Type: Significant Deficiency
Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs.
Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred.
Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information.
Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023.
Questioned Costs: $199,099
Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported.
Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue.
Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report.
Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers
Finding Type: Significant Deficiency
Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs.
Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred.
Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information.
Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023.
Questioned Costs: $199,099
Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported.
Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue.
Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report.
Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers
Finding Type: Significant Deficiency
Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs.
Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred.
Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information.
Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023.
Questioned Costs: $199,099
Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported.
Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue.
Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report.
Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers
Finding Type: Significant Deficiency
Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs.
Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred.
Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information.
Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023.
Questioned Costs: $199,099
Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported.
Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue.
Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report.
Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers
Finding Type: Significant Deficiency
Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs.
Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred.
Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information.
Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023.
Questioned Costs: $199,099
Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported.
Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue.
Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report.
Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers
Finding Type: Significant Deficiency
Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs.
Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred.
Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information.
Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023.
Questioned Costs: $199,099
Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported.
Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue.
Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report.
Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers
Finding Type: Significant Deficiency
Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs.
Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred.
Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information.
Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023.
Questioned Costs: $199,099
Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported.
Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue.
Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report.
Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers
Finding Type: Significant Deficiency
Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs.
Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred.
Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information.
Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023.
Questioned Costs: $199,099
Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported.
Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue.
Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report.
Person responsible for Corrective Action: Chief Executive Officer.