Finding Text
Assistance Listing, Federal Agency, and Program Name 93.224, 93.527; COVID 19: Health Center Program Cluster
Federal Award Identification Number and Year H80CS24134, H8ECS37956, H8FCS40356, and H8GCS48255 2022
Pass through Entity N/A
Finding Type Material weakness and material noncompliance with laws and regulations
Repeat Finding No
Criteria Federal funds awarded must be expended on allowable costs as defined in 45 CFR Part 75, Subpart E.
Condition Costs with prior written approval to be applied against the C8ECS43729 grant (ALN 93.526) by the federal award agency (HRSA) were coded and applied to the H8FCS40356 grant (ALN 93.224/527).
Questioned Costs $73,464
Identification of How Questioned Costs Were Computed Questioned costs of $73,464 resulted from the entity coding the cost to the wrong grant.
Context During allowability testing over non payroll expenditures, one out of five of the samples was improperly coded to the wrong grant.
Cause and Effect An appropriate review of the Organization's allowable costs was not completed to ensure all costs were coded to the correct grant. The Organization did not comply with the related compliance requirement.
Recommendation We recommend the Organization implement controls, including level of review, to ensure all costs are properly coded and applied to the correct grant.
Views of Responsible Officials and Corrective Action Plan The Organization will implement controls including level of review, to ensure all costs are properly coded and applied to the correct grant.