Finding 1157411 (2024-010)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369664
Organization: Heart City Health Center, Inc. (IN)

AI Summary

  • Core Issue: The organization failed to accurately complete required federal reports for the health center grant due to a lack of understanding of reporting requirements.
  • Impacted Requirements: Compliance with federal reporting requirements is essential for proper monitoring of the program and avoiding potential noncompliance.
  • Recommended Follow-Up: Implement an additional review process by someone knowledgeable about reporting requirements to ensure future compliance.

Finding Text

2024-010 Information on the Federal Program: Assistance Listing Number 93.526; Grants for Capital Development in Health Centers; Department of Health and Human Services Criteria Or Specific Requirement: Health centers must comply with federal reporting requirements. Condition: The Organization did not accurately complete all required reports and supplemental information and data the notice of awards specifies within it. Cause: There was a lack of understanding of this project’s requirements around reporting. Since the project was never completed, multiple filing requirements could not be met within the budget period. Effect or Potential Effect: Inaccurate or lack of filing of reports may result in the federal program not being properly monitored, thus resulting in potential noncompliance with program requirements. Questioned Costs: None Context: There were multiple filings that were never filed with HRSA since they required the project to be completed. The project was paused due to cash flow constraints. Management is working with HRSA and has since filed what they could to meet this request and support what they used the funding on. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend management implement an additional level of review by someone with knowledge of the reporting requirements. Management is in communication with HRSA due to the reporting filing at project completion not being filed. Views of Responsible Officials and Planned Corrective Actions: See separate auditee document for planned corrective action.

Corrective Action Plan

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-010: • Heart City Health Center, Inc. continues to focus on the controls related to both the filing and review process of these required reports before final submission • Heart City Health Center, Inc. has already started the process to file the reports with HRSA to resolve this request

Categories

Reporting

Other Findings in this Audit

  • 1157392 2024-003
    Material Weakness Repeat
  • 1157393 2024-003
    Material Weakness Repeat
  • 1157394 2024-003
    Material Weakness Repeat
  • 1157395 2024-003
    Material Weakness Repeat
  • 1157396 2024-004
    Material Weakness Repeat
  • 1157397 2024-004
    Material Weakness Repeat
  • 1157398 2024-004
    Material Weakness Repeat
  • 1157399 2024-004
    Material Weakness Repeat
  • 1157400 2024-005
    Material Weakness Repeat
  • 1157401 2024-005
    Material Weakness Repeat
  • 1157402 2024-005
    Material Weakness Repeat
  • 1157403 2024-005
    Material Weakness Repeat
  • 1157404 2024-006
    Material Weakness Repeat
  • 1157405 2024-006
    Material Weakness Repeat
  • 1157406 2024-006
    Material Weakness Repeat
  • 1157407 2024-006
    Material Weakness Repeat
  • 1157408 2024-007
    Material Weakness Repeat
  • 1157409 2024-008
    Material Weakness Repeat
  • 1157410 2024-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.526 Grants for Capital Development in Health Centers $644,584
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $391,151
93.527 Grants for New and Expanded Services Under the Health Center Program $31,209