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FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
Activities Allowed or Unallowed / Allowable Costs / Cost Principles
Activities Allowed or Unallowed / Allowable Costs / Cost Principles
U.S. Department of Health and Human Services
U.S. Department of Health and Human Services
Federal Assistance Listing Number 93.917
Federal Assistance Listing Number 93.917
During our audit, we selected a sample of 60 clients receiving assistance under the Ryan White HIV/AIDS Program Part B (RWB) program to ascertain whether those clients met program eligibility requirements and whether costs charged to the RWB program were allowable. We noted one instance where HHHRC ...
During our audit, we selected a sample of 60 clients receiving assistance under the Ryan White HIV/AIDS Program Part B (RWB) program to ascertain whether those clients met program eligibility requirements and whether costs charged to the RWB program were allowable. We noted one instance where HHHRC determined that the client met the eligibility requirements and incurred certain costs which were charged to the RWB program. However, we found that the client exceeded the income threshold to be considered low-income, as defined by the state. Accordingly, this client was not eligible to participate in the RWB program and any costs charged to the RWB program were unallowable.
Clients receiving assistance under the RWB program are subject to eligibility requirements contained in the Health Resources and Services Administration’s HIV/AIDS Bureau Policy Clarification Notice No. 13-02 Clarifications on Ryan White Program Client Eligibility Determinations and Recertification ...
Clients receiving assistance under the RWB program are subject to eligibility requirements contained in the Health Resources and Services Administration’s HIV/AIDS Bureau Policy Clarification Notice No. 13-02 Clarifications on Ryan White Program Client Eligibility Determinations and Recertification Requirements. To be eligible, clients must have a medical diagnosis of HIV/AIDS and be (a) a low-income individual, (b) a resident of the state, and (c) uninsured or underinsured, as defined by the state. Eligibility determination is required before participation in the RWB program during the in-take process. Re-assessments are performed at least once every 12 months thereafter.
Per HHHRC’s Ryan White Eligibility Policy, these eligibility criteria are to be documented in their Annual Certification forms. Income levels must be documented with the most recent pay stubs covering 30 consecutive days, benefit statements, IRS tax transcripts, or a signed statement from the client...
Per HHHRC’s Ryan White Eligibility Policy, these eligibility criteria are to be documented in their Annual Certification forms. Income levels must be documented with the most recent pay stubs covering 30 consecutive days, benefit statements, IRS tax transcripts, or a signed statement from the client attesting to no income or very low income.
Additionally, costs associated with clients determined to be ineligible to receive assistance under the RWB program are unallowable.
Additionally, costs associated with clients determined to be ineligible to receive assistance under the RWB program are unallowable.
HHHRC did not adhere to established policies and procedures requiring that the client meet all eligibility requirements during the in-take and re-assessment process before costs are charged to the RWB program.
HHHRC did not adhere to established policies and procedures requiring that the client meet all eligibility requirements during the in-take and re-assessment process before costs are charged to the RWB program.
HHHRC did not comply with the RWB program allowable cost requirements for the one instance noted above.
HHHRC did not comply with the RWB program allowable cost requirements for the one instance noted above.
Identification of Known Questioned Costs
Identification of Known Questioned Costs
$185 of unallowed costs were erroneously billed to the RWB program.
$185 of unallowed costs were erroneously billed to the RWB program.
Identification of a Repeat Finding
Identification of a Repeat Finding
This finding was reported as a federal award finding in the immediate previous audit as Finding No. 2024-001.
This finding was reported as a federal award finding in the immediate previous audit as Finding No. 2024-001.
We again recommend that HHHRC adhere to established policies and procedures requiring that only allowable costs associated with clients determined to be eligible to receive benefits be charged to the RWB program.
We again recommend that HHHRC adhere to established policies and procedures requiring that only allowable costs associated with clients determined to be eligible to receive benefits be charged to the RWB program.
In addition, we recommend that HHHRC follow up with the State to determine the appropriate action for any costs erroneously billed to the RWB program.
In addition, we recommend that HHHRC follow up with the State to determine the appropriate action for any costs erroneously billed to the RWB program.
Views of Responsible Officials and Planned Corrective Action
Views of Responsible Officials and Planned Corrective Action
HHHRC is committed to continuing to improve its adherence with established policies and procedures to verify eligibility documentation for recipients of Ryan White Part B Program funds. HHHRC will review these findings with all relevant staff and provide a refresher training on appropriate documenta...
HHHRC is committed to continuing to improve its adherence with established policies and procedures to verify eligibility documentation for recipients of Ryan White Part B Program funds. HHHRC will review these findings with all relevant staff and provide a refresher training on appropriate documentation of eligibility (with a focus on income determination and reference dates as described in the condition section) by the end of March 2026. HHHRC will review its current internal controls process which currently includes review from the HIV Program Manager and random quality assurance checks from the Quality Program Coordinator. The HIV Director and/or the Deputy Director of Community Programs will be responsible for reviewing, updating, and implementing any changes to HHHRC internal auditing to ensure program compliance. HHHRC understands that this is a repeat finding and continue to prioritize both staff training and refinement of our internal review process to ensure compliance.
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