Finding 1153452 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-19

AI Summary

  • Core Issue: The Health Center lacked adequate support for a line item on its Federal Financial Report due to management turnover.
  • Impacted Requirements: Compliance with federal reporting requirements for the Health Center Program.
  • Recommended Follow-Up: Management should improve documentation processes to ensure all financial reports are properly supported.

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. H80CS28961 budget periods June 1, 2023 through May 31, 2024 and June 1, 2024 through May 31, 2025 Criteria or specific requirement – Health Centers must comply with federal reporting requirements Condition – The Health Center did not have adequate support for a line item on its Federal Financial Report Cause – The turnover in management contributed to the supporting documentation not being accurately maintained for support of the line item. Effect or Potential Effect – The Federal Financial Report was submitted reported with potential incorrect data for line 10 (l) – Total Federal share of program income earned Questioned Costs – Not applicable Context – Out of a population of 2 financial reports 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 maintain the supporting documentation for their completed reports. Views of responsible officials and planned corrective actions – Management will review their process and policy for retaining supporting documentation.

Categories

Reporting Program Income

Other Findings in this Audit

  • 1153445 2024-002
    Material Weakness Repeat
  • 1153446 2024-003
    Material Weakness Repeat
  • 1153447 2024-002
    Material Weakness Repeat
  • 1153448 2024-003
    Material Weakness Repeat
  • 1153449 2024-002
    Material Weakness Repeat
  • 1153450 2024-003
    Material Weakness Repeat
  • 1153451 2024-002
    Material Weakness Repeat
  • 1153453 2024-002
    Material Weakness Repeat
  • 1153454 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.526 Grants for Capital Development in Health Centers $511,826
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $388,700
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $111,380
93.940 Hiv Prevention Activities Health Department Based $56,800
93.800 Organized Approaches to Increase Colorectal Cancer Screening $23,865
93.145 Hiv-Related Training and Technical Assistance $13,058
93.527 Grants for New and Expanded Services Under the Health Center Program $11,271