Finding Number: 2023-001
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 and 93.527)
Federal Awards Project Title: Health Center Program
Award Period: April 1, 2021 - March 31, 2022
Award Number: 5 H80CS00526-20
Agency: U.S. Department of Health and Human Services (HHS),
Health Resources and Services Administration (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, one annual Federal Financial Report (FFR) tested included certain amounts which were not supported by underlying accounting records. The report was to be completed on the accrual basis of accounting; however, based on our procedures, we determined the report was completed on the cash basis of accounting. The "Federal share of expenditures" reported on line 10.e. represented cumulative cash draws in the amount of $2,794,799. Upon review of the underlying accounting records, the Organization had cumulative federal grant expenditures for the period of $2,932,394. As a result, the Organization underreported the "Federal share of expenditures" on line 10.e. and overstated the "Unobligated balance of Federal Funds" on line 10.h. by $137,595.
Cause: The platform for filing the annual FFR 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(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 and 93.527)
Federal Awards Project Title: Health Center Program
Award Period: April 1, 2021 - March 31, 2022
Award Number: 5 H80CS00526-20
Agency: U.S. Department of Health and Human Services (HHS),
Health Resources and Services Administration (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, one annual Federal Financial Report (FFR) tested included certain amounts which were not supported by underlying accounting records. The report was to be completed on the accrual basis of accounting; however, based on our procedures, we determined the report was completed on the cash basis of accounting. The "Federal share of expenditures" reported on line 10.e. represented cumulative cash draws in the amount of $2,794,799. Upon review of the underlying accounting records, the Organization had cumulative federal grant expenditures for the period of $2,932,394. As a result, the Organization underreported the "Federal share of expenditures" on line 10.e. and overstated the "Unobligated balance of Federal Funds" on line 10.h. by $137,595.
Cause: The platform for filing the annual FFR 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(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 and 93.527)
Federal Awards Project Title: Health Center Program
Award Period: April 1, 2021 - March 31, 2022
Award Number: 5 H80CS00526-20
Agency: U.S. Department of Health and Human Services (HHS),
Health Resources and Services Administration (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, one annual Federal Financial Report (FFR) tested included certain amounts which were not supported by underlying accounting records. The report was to be completed on the accrual basis of accounting; however, based on our procedures, we determined the report was completed on the cash basis of accounting. The "Federal share of expenditures" reported on line 10.e. represented cumulative cash draws in the amount of $2,794,799. Upon review of the underlying accounting records, the Organization had cumulative federal grant expenditures for the period of $2,932,394. As a result, the Organization underreported the "Federal share of expenditures" on line 10.e. and overstated the "Unobligated balance of Federal Funds" on line 10.h. by $137,595.
Cause: The platform for filing the annual FFR 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(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 and 93.527)
Federal Awards Project Title: Health Center Program
Award Period: April 1, 2021 - March 31, 2022
Award Number: 5 H80CS00526-20
Agency: U.S. Department of Health and Human Services (HHS),
Health Resources and Services Administration (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, one annual Federal Financial Report (FFR) tested included certain amounts which were not supported by underlying accounting records. The report was to be completed on the accrual basis of accounting; however, based on our procedures, we determined the report was completed on the cash basis of accounting. The "Federal share of expenditures" reported on line 10.e. represented cumulative cash draws in the amount of $2,794,799. Upon review of the underlying accounting records, the Organization had cumulative federal grant expenditures for the period of $2,932,394. As a result, the Organization underreported the "Federal share of expenditures" on line 10.e. and overstated the "Unobligated balance of Federal Funds" on line 10.h. by $137,595.
Cause: The platform for filing the annual FFR 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(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 and 93.527)
Federal Awards Project Title: Health Center Program
Award Period: April 1, 2021 - March 31, 2022
Award Number: 5 H80CS00526-20
Agency: U.S. Department of Health and Human Services (HHS),
Health Resources and Services Administration (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, one annual Federal Financial Report (FFR) tested included certain amounts which were not supported by underlying accounting records. The report was to be completed on the accrual basis of accounting; however, based on our procedures, we determined the report was completed on the cash basis of accounting. The "Federal share of expenditures" reported on line 10.e. represented cumulative cash draws in the amount of $2,794,799. Upon review of the underlying accounting records, the Organization had cumulative federal grant expenditures for the period of $2,932,394. As a result, the Organization underreported the "Federal share of expenditures" on line 10.e. and overstated the "Unobligated balance of Federal Funds" on line 10.h. by $137,595.
Cause: The platform for filing the annual FFR 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(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 and 93.527)
Federal Awards Project Title: Health Center Program
Award Period: April 1, 2021 - March 31, 2022
Award Number: 5 H80CS00526-20
Agency: U.S. Department of Health and Human Services (HHS),
Health Resources and Services Administration (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, one annual Federal Financial Report (FFR) tested included certain amounts which were not supported by underlying accounting records. The report was to be completed on the accrual basis of accounting; however, based on our procedures, we determined the report was completed on the cash basis of accounting. The "Federal share of expenditures" reported on line 10.e. represented cumulative cash draws in the amount of $2,794,799. Upon review of the underlying accounting records, the Organization had cumulative federal grant expenditures for the period of $2,932,394. As a result, the Organization underreported the "Federal share of expenditures" on line 10.e. and overstated the "Unobligated balance of Federal Funds" on line 10.h. by $137,595.
Cause: The platform for filing the annual FFR 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(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 and 93.527)
Federal Awards Project Title: Health Center Program
Award Period: April 1, 2021 - March 31, 2022
Award Number: 5 H80CS00526-20
Agency: U.S. Department of Health and Human Services (HHS),
Health Resources and Services Administration (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, one annual Federal Financial Report (FFR) tested included certain amounts which were not supported by underlying accounting records. The report was to be completed on the accrual basis of accounting; however, based on our procedures, we determined the report was completed on the cash basis of accounting. The "Federal share of expenditures" reported on line 10.e. represented cumulative cash draws in the amount of $2,794,799. Upon review of the underlying accounting records, the Organization had cumulative federal grant expenditures for the period of $2,932,394. As a result, the Organization underreported the "Federal share of expenditures" on line 10.e. and overstated the "Unobligated balance of Federal Funds" on line 10.h. by $137,595.
Cause: The platform for filing the annual FFR 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(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 and 93.527)
Federal Awards Project Title: Health Center Program
Award Period: April 1, 2021 - March 31, 2022
Award Number: 5 H80CS00526-20
Agency: U.S. Department of Health and Human Services (HHS),
Health Resources and Services Administration (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, one annual Federal Financial Report (FFR) tested included certain amounts which were not supported by underlying accounting records. The report was to be completed on the accrual basis of accounting; however, based on our procedures, we determined the report was completed on the cash basis of accounting. The "Federal share of expenditures" reported on line 10.e. represented cumulative cash draws in the amount of $2,794,799. Upon review of the underlying accounting records, the Organization had cumulative federal grant expenditures for the period of $2,932,394. As a result, the Organization underreported the "Federal share of expenditures" on line 10.e. and overstated the "Unobligated balance of Federal Funds" on line 10.h. by $137,595.
Cause: The platform for filing the annual FFR 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.