Finding 1147908 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-07-16
Audit: 362384
Organization: Healthfirst Bluegrass INC (KY)

AI Summary

  • Core Issue: The Health Center inaccurately completed its Federal Financial Report, failing to meet federal reporting requirements.
  • Impacted Requirements: Compliance with federal reporting standards is essential for accurate financial reporting.
  • Recommended Follow-Up: Management should enhance their review process by comparing reports to minimize errors in future submissions.

Finding Text

Information on the federal program – Assistance Listing Number 93.224/93.527, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. 6 H80CS28202-09 for project period February 1, 2022 through January 31, 2025 Criteria or specific requirement – Health Centers must comply with federal reporting requirements Condition – The Health Center did not accurately complete its Federal Financial Report Cause – The detailed review of the submitted report missed the error of the line item. Effect or Potential Effect – The Federal Financial Report was submitted reported with incorrect data for lines 10 (l) – Total Federal share of program income earned Questioned Costs – Not applicable Context – Out of a population of 3 financial report required to be submitted during the year under audit, 1 financial report was tested. Identification as a repeat finding, if applicable – Not a repeat finding Recommendation – We recommend management continue to review the report and compare to other reports to help alleviate the error in the line item. Views of responsible officials and planned corrective actions – Management will continue their review process of the submitted reports.

Categories

Reporting Program Income

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $3.72M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $58,626
93.527 Grants for New and Expanded Services Under the Health Center Program $54,466