Finding: 2024-004 Procurement, Suspension and Debarment
Federal Programs: Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. 93.224 and 93.527
Criteria: Uniform Guidance, Procurement, Suspension, and Debarment
Condition: The Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them.
Cause: The Organization did not follow its policy regarding debarment searches and did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs.
Effect: The Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them.
Questioned Costs: None reported.
Context/Sampling: The finding appears to be a systemic issue.
Repeat Finding from Prior Year: Yes
Recommendation: It is recommended that the Organization establish procedures to ensure that the debarment policy is followed.
Views of Responsible Officials: Management concurs. The Organization will establish procedures to ensure that debarment searches are completed to verify that employees and vendors subject to debarment requirements are not suspended, debarred, or otherwise excluded from participating in Federal programs before the Organization enters into transactions with them.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-004 Procurement, Suspension and Debarment
Federal Programs: Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. 93.224 and 93.527
Criteria: Uniform Guidance, Procurement, Suspension, and Debarment
Condition: The Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them.
Cause: The Organization did not follow its policy regarding debarment searches and did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs.
Effect: The Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them.
Questioned Costs: None reported.
Context/Sampling: The finding appears to be a systemic issue.
Repeat Finding from Prior Year: Yes
Recommendation: It is recommended that the Organization establish procedures to ensure that the debarment policy is followed.
Views of Responsible Officials: Management concurs. The Organization will establish procedures to ensure that debarment searches are completed to verify that employees and vendors subject to debarment requirements are not suspended, debarred, or otherwise excluded from participating in Federal programs before the Organization enters into transactions with them.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-004 Procurement, Suspension and Debarment
Federal Programs: Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. 93.224 and 93.527
Criteria: Uniform Guidance, Procurement, Suspension, and Debarment
Condition: The Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them.
Cause: The Organization did not follow its policy regarding debarment searches and did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs.
Effect: The Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them.
Questioned Costs: None reported.
Context/Sampling: The finding appears to be a systemic issue.
Repeat Finding from Prior Year: Yes
Recommendation: It is recommended that the Organization establish procedures to ensure that the debarment policy is followed.
Views of Responsible Officials: Management concurs. The Organization will establish procedures to ensure that debarment searches are completed to verify that employees and vendors subject to debarment requirements are not suspended, debarred, or otherwise excluded from participating in Federal programs before the Organization enters into transactions with them.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-005 Monthly Time/Activity Reports not Maintained for Salaried Employees
Federal Program Identification: U.S. Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. 93.224 and 93.527
Criteria: Uniform Guidance Compliance Supplement, Grant Policy Statements, 45 CFR, 75.430
Condition: Time/activity reports (time sheets) are not maintained for salaried employees as required by federal cost principles.
Cause: The Organization’s policy does not require that salaried employees maintain time and effort reports that coincide with the Organization’s payroll cycle (at least on a monthly basis).
Effect: Failure to comply with federal requirements regarding personnel cost and time and effort could result in a reduction of grant funds.
Questioned Costs: None
Context/Sampling: A test of payroll disbursements revealed that time and effort certifications for salaried employees were not maintained. The finding appears to be a systemic issue.
Repeat Finding from Prior Year: No
Recommendation: The Organization should evaluate and revise its policies to ensure that the policies require personnel to document time and efforts in accordance with federal cost principles. Procedures should subsequently be established to ensure that all salaried employees maintain time and effort reports in accordance with the revised policy. It is recommended that time and effort certifications be prepared no less than monthly and coincide with the Organization’s payroll cycle.
Views of Responsible Officials: Policies and procedures will be established to ensure that salaried employees maintain time and effort reports that coincide with the Organization’s payroll cycle.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-005 Monthly Time/Activity Reports not Maintained for Salaried Employees
Federal Program Identification: U.S. Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. 93.224 and 93.527
Criteria: Uniform Guidance Compliance Supplement, Grant Policy Statements, 45 CFR, 75.430
Condition: Time/activity reports (time sheets) are not maintained for salaried employees as required by federal cost principles.
Cause: The Organization’s policy does not require that salaried employees maintain time and effort reports that coincide with the Organization’s payroll cycle (at least on a monthly basis).
Effect: Failure to comply with federal requirements regarding personnel cost and time and effort could result in a reduction of grant funds.
Questioned Costs: None
Context/Sampling: A test of payroll disbursements revealed that time and effort certifications for salaried employees were not maintained. The finding appears to be a systemic issue.
Repeat Finding from Prior Year: No
Recommendation: The Organization should evaluate and revise its policies to ensure that the policies require personnel to document time and efforts in accordance with federal cost principles. Procedures should subsequently be established to ensure that all salaried employees maintain time and effort reports in accordance with the revised policy. It is recommended that time and effort certifications be prepared no less than monthly and coincide with the Organization’s payroll cycle.
Views of Responsible Officials: Policies and procedures will be established to ensure that salaried employees maintain time and effort reports that coincide with the Organization’s payroll cycle.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-005 Monthly Time/Activity Reports not Maintained for Salaried Employees
Federal Program Identification: U.S. Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. 93.224 and 93.527
Criteria: Uniform Guidance Compliance Supplement, Grant Policy Statements, 45 CFR, 75.430
Condition: Time/activity reports (time sheets) are not maintained for salaried employees as required by federal cost principles.
Cause: The Organization’s policy does not require that salaried employees maintain time and effort reports that coincide with the Organization’s payroll cycle (at least on a monthly basis).
Effect: Failure to comply with federal requirements regarding personnel cost and time and effort could result in a reduction of grant funds.
Questioned Costs: None
Context/Sampling: A test of payroll disbursements revealed that time and effort certifications for salaried employees were not maintained. The finding appears to be a systemic issue.
Repeat Finding from Prior Year: No
Recommendation: The Organization should evaluate and revise its policies to ensure that the policies require personnel to document time and efforts in accordance with federal cost principles. Procedures should subsequently be established to ensure that all salaried employees maintain time and effort reports in accordance with the revised policy. It is recommended that time and effort certifications be prepared no less than monthly and coincide with the Organization’s payroll cycle.
Views of Responsible Officials: Policies and procedures will be established to ensure that salaried employees maintain time and effort reports that coincide with the Organization’s payroll cycle.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-006 Cash Management – Federal Grants
Federal Programs: Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. - 93.224 and 93.527
Criteria: Cash Management, 45 CFR 75.305
Condition: During the year, the Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to drawing funds from the U.S. Treasury.
Cause: The Organization made draws of federal grant funds in advance of documenting the expenditures.
Effect: The Organization could have held federal funds for time periods in excess of one business day.
Questioned Costs: None reported.
Context/Sampling: The finding appears to be a systemic issue.
Repeat Finding from Prior Year: No
Recommendation: The Organization should document qualifying expenditures prior to making the related draws of funds from the U.S. Treasury.
Views of Responsible Officials: The Organization understands the requirements to document qualifying expenditures prior to drawing funds from the U.S. Treasury. Procedures will be established to document these expenditures prior to drawing funds from the U.S. Treasury to ensure that advance draws of federal funds do not occur.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-006 Cash Management – Federal Grants
Federal Programs: Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. - 93.224 and 93.527
Criteria: Cash Management, 45 CFR 75.305
Condition: During the year, the Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to drawing funds from the U.S. Treasury.
Cause: The Organization made draws of federal grant funds in advance of documenting the expenditures.
Effect: The Organization could have held federal funds for time periods in excess of one business day.
Questioned Costs: None reported.
Context/Sampling: The finding appears to be a systemic issue.
Repeat Finding from Prior Year: No
Recommendation: The Organization should document qualifying expenditures prior to making the related draws of funds from the U.S. Treasury.
Views of Responsible Officials: The Organization understands the requirements to document qualifying expenditures prior to drawing funds from the U.S. Treasury. Procedures will be established to document these expenditures prior to drawing funds from the U.S. Treasury to ensure that advance draws of federal funds do not occur.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-006 Cash Management – Federal Grants
Federal Programs: Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. - 93.224 and 93.527
Criteria: Cash Management, 45 CFR 75.305
Condition: During the year, the Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to drawing funds from the U.S. Treasury.
Cause: The Organization made draws of federal grant funds in advance of documenting the expenditures.
Effect: The Organization could have held federal funds for time periods in excess of one business day.
Questioned Costs: None reported.
Context/Sampling: The finding appears to be a systemic issue.
Repeat Finding from Prior Year: No
Recommendation: The Organization should document qualifying expenditures prior to making the related draws of funds from the U.S. Treasury.
Views of Responsible Officials: The Organization understands the requirements to document qualifying expenditures prior to drawing funds from the U.S. Treasury. Procedures will be established to document these expenditures prior to drawing funds from the U.S. Treasury to ensure that advance draws of federal funds do not occur.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-004 Procurement, Suspension and Debarment
Federal Programs: Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. 93.224 and 93.527
Criteria: Uniform Guidance, Procurement, Suspension, and Debarment
Condition: The Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them.
Cause: The Organization did not follow its policy regarding debarment searches and did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs.
Effect: The Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them.
Questioned Costs: None reported.
Context/Sampling: The finding appears to be a systemic issue.
Repeat Finding from Prior Year: Yes
Recommendation: It is recommended that the Organization establish procedures to ensure that the debarment policy is followed.
Views of Responsible Officials: Management concurs. The Organization will establish procedures to ensure that debarment searches are completed to verify that employees and vendors subject to debarment requirements are not suspended, debarred, or otherwise excluded from participating in Federal programs before the Organization enters into transactions with them.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-004 Procurement, Suspension and Debarment
Federal Programs: Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. 93.224 and 93.527
Criteria: Uniform Guidance, Procurement, Suspension, and Debarment
Condition: The Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them.
Cause: The Organization did not follow its policy regarding debarment searches and did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs.
Effect: The Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them.
Questioned Costs: None reported.
Context/Sampling: The finding appears to be a systemic issue.
Repeat Finding from Prior Year: Yes
Recommendation: It is recommended that the Organization establish procedures to ensure that the debarment policy is followed.
Views of Responsible Officials: Management concurs. The Organization will establish procedures to ensure that debarment searches are completed to verify that employees and vendors subject to debarment requirements are not suspended, debarred, or otherwise excluded from participating in Federal programs before the Organization enters into transactions with them.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-004 Procurement, Suspension and Debarment
Federal Programs: Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. 93.224 and 93.527
Criteria: Uniform Guidance, Procurement, Suspension, and Debarment
Condition: The Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them.
Cause: The Organization did not follow its policy regarding debarment searches and did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs.
Effect: The Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them.
Questioned Costs: None reported.
Context/Sampling: The finding appears to be a systemic issue.
Repeat Finding from Prior Year: Yes
Recommendation: It is recommended that the Organization establish procedures to ensure that the debarment policy is followed.
Views of Responsible Officials: Management concurs. The Organization will establish procedures to ensure that debarment searches are completed to verify that employees and vendors subject to debarment requirements are not suspended, debarred, or otherwise excluded from participating in Federal programs before the Organization enters into transactions with them.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-005 Monthly Time/Activity Reports not Maintained for Salaried Employees
Federal Program Identification: U.S. Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. 93.224 and 93.527
Criteria: Uniform Guidance Compliance Supplement, Grant Policy Statements, 45 CFR, 75.430
Condition: Time/activity reports (time sheets) are not maintained for salaried employees as required by federal cost principles.
Cause: The Organization’s policy does not require that salaried employees maintain time and effort reports that coincide with the Organization’s payroll cycle (at least on a monthly basis).
Effect: Failure to comply with federal requirements regarding personnel cost and time and effort could result in a reduction of grant funds.
Questioned Costs: None
Context/Sampling: A test of payroll disbursements revealed that time and effort certifications for salaried employees were not maintained. The finding appears to be a systemic issue.
Repeat Finding from Prior Year: No
Recommendation: The Organization should evaluate and revise its policies to ensure that the policies require personnel to document time and efforts in accordance with federal cost principles. Procedures should subsequently be established to ensure that all salaried employees maintain time and effort reports in accordance with the revised policy. It is recommended that time and effort certifications be prepared no less than monthly and coincide with the Organization’s payroll cycle.
Views of Responsible Officials: Policies and procedures will be established to ensure that salaried employees maintain time and effort reports that coincide with the Organization’s payroll cycle.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-005 Monthly Time/Activity Reports not Maintained for Salaried Employees
Federal Program Identification: U.S. Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. 93.224 and 93.527
Criteria: Uniform Guidance Compliance Supplement, Grant Policy Statements, 45 CFR, 75.430
Condition: Time/activity reports (time sheets) are not maintained for salaried employees as required by federal cost principles.
Cause: The Organization’s policy does not require that salaried employees maintain time and effort reports that coincide with the Organization’s payroll cycle (at least on a monthly basis).
Effect: Failure to comply with federal requirements regarding personnel cost and time and effort could result in a reduction of grant funds.
Questioned Costs: None
Context/Sampling: A test of payroll disbursements revealed that time and effort certifications for salaried employees were not maintained. The finding appears to be a systemic issue.
Repeat Finding from Prior Year: No
Recommendation: The Organization should evaluate and revise its policies to ensure that the policies require personnel to document time and efforts in accordance with federal cost principles. Procedures should subsequently be established to ensure that all salaried employees maintain time and effort reports in accordance with the revised policy. It is recommended that time and effort certifications be prepared no less than monthly and coincide with the Organization’s payroll cycle.
Views of Responsible Officials: Policies and procedures will be established to ensure that salaried employees maintain time and effort reports that coincide with the Organization’s payroll cycle.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-005 Monthly Time/Activity Reports not Maintained for Salaried Employees
Federal Program Identification: U.S. Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. 93.224 and 93.527
Criteria: Uniform Guidance Compliance Supplement, Grant Policy Statements, 45 CFR, 75.430
Condition: Time/activity reports (time sheets) are not maintained for salaried employees as required by federal cost principles.
Cause: The Organization’s policy does not require that salaried employees maintain time and effort reports that coincide with the Organization’s payroll cycle (at least on a monthly basis).
Effect: Failure to comply with federal requirements regarding personnel cost and time and effort could result in a reduction of grant funds.
Questioned Costs: None
Context/Sampling: A test of payroll disbursements revealed that time and effort certifications for salaried employees were not maintained. The finding appears to be a systemic issue.
Repeat Finding from Prior Year: No
Recommendation: The Organization should evaluate and revise its policies to ensure that the policies require personnel to document time and efforts in accordance with federal cost principles. Procedures should subsequently be established to ensure that all salaried employees maintain time and effort reports in accordance with the revised policy. It is recommended that time and effort certifications be prepared no less than monthly and coincide with the Organization’s payroll cycle.
Views of Responsible Officials: Policies and procedures will be established to ensure that salaried employees maintain time and effort reports that coincide with the Organization’s payroll cycle.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-006 Cash Management – Federal Grants
Federal Programs: Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. - 93.224 and 93.527
Criteria: Cash Management, 45 CFR 75.305
Condition: During the year, the Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to drawing funds from the U.S. Treasury.
Cause: The Organization made draws of federal grant funds in advance of documenting the expenditures.
Effect: The Organization could have held federal funds for time periods in excess of one business day.
Questioned Costs: None reported.
Context/Sampling: The finding appears to be a systemic issue.
Repeat Finding from Prior Year: No
Recommendation: The Organization should document qualifying expenditures prior to making the related draws of funds from the U.S. Treasury.
Views of Responsible Officials: The Organization understands the requirements to document qualifying expenditures prior to drawing funds from the U.S. Treasury. Procedures will be established to document these expenditures prior to drawing funds from the U.S. Treasury to ensure that advance draws of federal funds do not occur.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-006 Cash Management – Federal Grants
Federal Programs: Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. - 93.224 and 93.527
Criteria: Cash Management, 45 CFR 75.305
Condition: During the year, the Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to drawing funds from the U.S. Treasury.
Cause: The Organization made draws of federal grant funds in advance of documenting the expenditures.
Effect: The Organization could have held federal funds for time periods in excess of one business day.
Questioned Costs: None reported.
Context/Sampling: The finding appears to be a systemic issue.
Repeat Finding from Prior Year: No
Recommendation: The Organization should document qualifying expenditures prior to making the related draws of funds from the U.S. Treasury.
Views of Responsible Officials: The Organization understands the requirements to document qualifying expenditures prior to drawing funds from the U.S. Treasury. Procedures will be established to document these expenditures prior to drawing funds from the U.S. Treasury to ensure that advance draws of federal funds do not occur.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025
Finding: 2024-006 Cash Management – Federal Grants
Federal Programs: Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. - 93.224 and 93.527
Criteria: Cash Management, 45 CFR 75.305
Condition: During the year, the Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to drawing funds from the U.S. Treasury.
Cause: The Organization made draws of federal grant funds in advance of documenting the expenditures.
Effect: The Organization could have held federal funds for time periods in excess of one business day.
Questioned Costs: None reported.
Context/Sampling: The finding appears to be a systemic issue.
Repeat Finding from Prior Year: No
Recommendation: The Organization should document qualifying expenditures prior to making the related draws of funds from the U.S. Treasury.
Views of Responsible Officials: The Organization understands the requirements to document qualifying expenditures prior to drawing funds from the U.S. Treasury. Procedures will be established to document these expenditures prior to drawing funds from the U.S. Treasury to ensure that advance draws of federal funds do not occur.
Contact Person: Delgado Cantave, CEO
Anticipated Date of Completion: May 31, 2025