FAC Explorer

Finding 1079076 (2023-008)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2024-10-14
Audit: 324609
Organization: Promise Healthcare Nfp (IL)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The Organization improperly charged $10,402 in expenses from fiscal year 2022 to the fiscal year 2023 grant.
  • Impacted Requirements: Costs must be incurred during the approved budget period as per CFR § 200.403(h).
  • Recommended Follow-Up: Implement a system to track subscription costs across fiscal years to ensure proper charging to grants.

Finding Text

2023-008 – Allowable Costs 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: Immaterial Noncompliance and Significant Deficiency in internal control over compliance Criteria or Specific Requirement: Code of Federal Regulations (CFR) § 200.403(h) states that costs must be incurred during the approved budget period. Condition: The Organization charged expenses incurred in fiscal year 2022 to the grant in fiscal year 2023. Questioned Costs: $10,402. Context: The Organization charged subscription costs for the period June 2022 - December 2022 to the grant in fiscal year 2023. Cause: Management turnover. Effect: The Organization is requesting reimbursement for costs not incurred during the fiscal year. Repeat Finding: No. Recommendation: We recommend that subscription costs spanning multiple fiscal years be tracked carefully and charged to the grant in the appropriate year. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Questioned Costs Allowable Costs / Cost Principles Cash Management Significant Deficiency Internal Control / Segregation of Duties

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
  • 1079074 2023-007
    Significant Deficiency Repeat
  • 1079075 2023-007
    Significant Deficiency Repeat

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