FAC Explorer

Finding 1079074 (2023-007)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-10-14
Audit: 324609
Organization: Promise Healthcare Nfp (IL)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The organization failed to provide documentation for an independent review of Federal Financial Reports before submission.
  • Impacted Requirements: This violates § 200.329, which mandates oversight and compliance monitoring for Federal awards.
  • Recommended Follow-Up: Implement a process to maintain documentation of reviews, including reviewer identity and review dates.

Finding Text

2023-007 – Reporting Federal agency: U.S. Department of Health and Human Services Federal program title: Health Centers Cluster Assistance Listing Number: 93.224/93.527 Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period: 9/1/23-8/31/25; 4/1/21-3/31/23; 6/1/19-5/31/23; 6/1/23-5/31/26; 12/1/22-5/31/23 Type of Finding: Significant Deficiency in internal control over compliance Criteria or Specific Requirement: § 200.329 indicates that the non-federal entity is responsible for oversight of the operations of the Federal award supported activities. The non-Federal entity must monitor its activities under Federal awards to assure compliance with applicable Federal requirements and performance expectations are being achieved. Condition: The Organization did not maintain supporting documentation showing an independent review and approval of Federal Financial Reports occurring prior to the reports being filed. Questioned Costs: None. Context: Two of two reports selected for testing did not contain evidence of an independent review occurring prior to the report being filed. Cause: Management turnover. Effect: Incorrect or inaccurate reports could be submitted if they are not reviewed prior to being filed. Repeat Finding: No. Recommendation: The Organization should ensure appropriate supporting documentation is maintained which shows the person who completed the review as well as the date the review was completed. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Reporting Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 502620 2023-002
    Material Weakness
  • 502621 2023-002
    Material Weakness
  • 502622 2023-002
    Material Weakness
  • 502623 2023-002
    Material Weakness
  • 502624 2023-003
    Material Weakness
  • 502625 2023-003
    Material Weakness
  • 502626 2023-003
    Material Weakness
  • 502627 2023-004
    Material Weakness Repeat
  • 502628 2023-004
    Material Weakness Repeat
  • 502629 2023-005
    Material Weakness Repeat
  • 502630 2023-006
    Significant Deficiency
  • 502631 2023-007
    Significant Deficiency Repeat
  • 502632 2023-007
    Significant Deficiency Repeat
  • 502633 2023-007
    Significant Deficiency Repeat
  • 502634 2023-008
    Significant Deficiency
  • 1079062 2023-002
    Material Weakness
  • 1079063 2023-002
    Material Weakness
  • 1079064 2023-002
    Material Weakness
  • 1079065 2023-002
    Material Weakness
  • 1079066 2023-003
    Material Weakness
  • 1079067 2023-003
    Material Weakness
  • 1079068 2023-003
    Material Weakness
  • 1079069 2023-004
    Material Weakness Repeat
  • 1079070 2023-004
    Material Weakness Repeat
  • 1079071 2023-005
    Material Weakness Repeat
  • 1079072 2023-006
    Significant Deficiency
  • 1079073 2023-007
    Significant Deficiency Repeat
  • 1079075 2023-007
    Significant Deficiency Repeat
  • 1079076 2023-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.526 Fip Verification $478,998
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $220,580
93.268 Immunization Cooperative Agreements $178,382
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $177,552
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $136,658
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges $40,283
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $39,862
93.994 Maternal and Child Health Services Block Grant to the States $25,000
93.224 Community Health Centers $14,966
93.322 Cdc Partnership: Strengthening Public Health Laboratories $13,399