Audit 409053

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, 1 objective was not achieved. 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.

Criteria – As per the HRSA compliance manual, the health center requires that at least 51 percent of governing board members be patients of the health center. A patient board member must have received at least one service within the preceding 24 months that generated a health center visit, where both the service and the site were within the HRSA-approved scope of project. Condition and Description – During our testing of the composition of the governing board, we noted that only 6 of the 12 governing board members (50%) were identified as patient board members. To satisfy the Health Center Program requirement that at least 51% of governing board members be patients of the health center, a minimum of 7 of the 12 board members were required to meet the patient board member definition. Additionally, testing revealed that 3 of the 6 board members identified as patient board members did not receive at least one service within the preceding 24 months that generated a health center visit, where both the service and the site were within the HRSA-approved scope of project. As a result, these individuals did not meet the Health Center Program definition of a patient board member. Consequently, the Agency did not maintain a governing board with at least 51% patient representation as required by HRSA. Cause/Effect – The Agency has not complied with the requirements for maintaining a governing board with at least 51% patient representation and including receipt of qualifying services within the preceding 24 months

Criteria – Per the Single Audit Act, an audit submission deadline is earlier of 30 calendar days after receipt of the audit report, or nine months after the end of the audit period, as outlined in 2CFR 200.512(a). Condition and Description – The audit submission was subsequent to June 30, 2026 and was therefore a late filing. Cause and Effect – Due to additional time needed to resolve issues with revenues and receivables, the audit was unable to be completed by the June 30, 2026 deadline.