Finding Text
Assistance Listing Numbers 93.224 Community Health Centers Grant Number H80CS00112 US Department of Health and Human Services Finding 2024-005 Compliance Requirement: Auditee Responsibility Type of Finding: Material Weakness Criteria: The Uniform Guidance requires that auditees must identify in its accounts all federal awards received and expended, as well as the federal programs under which they were received and the period under which they were expended. Condition: The Schedule of Federal Awards (SEFA) prepared for the audit did not include pass through funds received from the State of Minnesota. Also, The SEFA for the current year contains expenditures of the prior period (COVID-19) which should have been included on the prior year SEFA. Cause: The Organization’s staff does not have adequate training on single audit guidelines and federal grant management. The Grants Manager was unaware of the need to report federal funding received from pass through sources. Effect or Potential Effect: Noncompliance with grant requirements may occur if funds have not been accurately identified and reported within their period of expenditure. Questioned Costs: None Repeat Finding: No Recommendation: The Organization’s staff should obtain additional training on single audit guidelines and federal grant management. Views of Responsible Officials: Management agrees with the finding and recommendation and will commit to providing additional training opportunities to those responsible for the management of federal funding.