Finding 1080012 (2022-003)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2024-10-23

AI Summary

  • Core Issue: KCHC failed to provide adequate documentation for expenditures, leading to noncompliance with allowable costs regulations.
  • Impacted Requirements: 2 CFR section 200.403(e) mandates that all costs must be properly documented, which was not met in this case.
  • Recommended Follow-Up: Ensure that all program expenditures are approved only with complete and accurate documentation to prevent future issues.

Finding Text

Federal Agency: U.S. Department of Health and Human Services AL Program: 93.224 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Federal Award No.: H8031624, H8F41048, H8D36529 Area: Allowable Costs/Cost Principles Questioned Costs: $6,008 Criteria: In accordance with 2 CFR section 200.403(e), costs must be adequately documented. Condition: Of forty non-payroll expenditures tested, aggregating $128,258 of a total population of $2,220,614, the following were noted: 1. For one (or 3%), supporting Credit Card No Receipt Form (CCNRF) (document no C16791 totaling $51) indicates the original fuel receipt was provided to KCHC’s accounting office. However, no supporting fuel receipt was provided to the audit team supporting the CCNRF. 2. For one (or 3%), the invoice provided by KCHC did not match the expenditure details (invoice no. 21279098 totaling $5,957). The invoice provided by KCHC (invoice no. 212790986) was incorrect. Cause: KCHC did not enforce recordkeeping and monitoring controls over compliance with applicable allowable costs/cost principles requirements. Effect: KCHC is in noncompliance with applicable allowable costs/cost principles. Questioned costs of $6,008 result as the project questioned costs exceeds $25,000 threshold. Identification as a Repeat Finding: Finding No. 2021-004 Finding No. 2022-003, continued Federal Agency: U.S. Department of Health and Human Services AL Program: 93.224 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Federal Award No.: H8031624, H8F41048, H8D36529 Area: Allowable Costs/Cost Principles Questioned Costs: $6,008 Recommendation: Program Expenditures should be approved only when supported by accurate and complete documents. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding. Refer to separate Corrective Action Plan.

Categories

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring HUD Housing Programs

Other Findings in this Audit

  • 503560 2022-003
    Significant Deficiency Repeat
  • 503561 2022-004
    Significant Deficiency
  • 503562 2022-005
    Material Weakness Repeat
  • 503563 2022-006
    Material Weakness Repeat
  • 503564 2022-007
    Material Weakness Repeat
  • 503565 2022-003
    Significant Deficiency Repeat
  • 503566 2022-004
    Significant Deficiency
  • 503567 2022-005
    Material Weakness Repeat
  • 503568 2022-006
    Material Weakness Repeat
  • 503569 2022-007
    Material Weakness Repeat
  • 503570 2022-003
    Significant Deficiency Repeat
  • 503571 2022-004
    Significant Deficiency
  • 503572 2022-005
    Material Weakness Repeat
  • 503573 2022-006
    Material Weakness Repeat
  • 503574 2022-007
    Material Weakness Repeat
  • 1080002 2022-003
    Significant Deficiency Repeat
  • 1080003 2022-004
    Significant Deficiency
  • 1080004 2022-005
    Material Weakness Repeat
  • 1080005 2022-006
    Material Weakness Repeat
  • 1080006 2022-007
    Material Weakness Repeat
  • 1080007 2022-003
    Significant Deficiency Repeat
  • 1080008 2022-004
    Significant Deficiency
  • 1080009 2022-005
    Material Weakness Repeat
  • 1080010 2022-006
    Material Weakness Repeat
  • 1080011 2022-007
    Material Weakness Repeat
  • 1080013 2022-004
    Significant Deficiency
  • 1080014 2022-005
    Material Weakness Repeat
  • 1080015 2022-006
    Material Weakness Repeat
  • 1080016 2022-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $100,511
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $85,996