Finding Text
Inaccurate and Late Reporting Material Weakness U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES ALN #: 93.224 - Health Centers Program and 93.527 - Grants for New and Expanded Services under the Health Center Program Federal Award Identification #: 20H80CS00111, 21H8FCS40976 Condition: During the audit of the Health Centers Program, the SF-425 reporting tested. Reported amounts and totals could not be tied to underlying support. Additionally, two of the SF-425 reports were submitted late. Criteria: 45 CFR Part 75.302(b) Questioned Costs: $0 Context: During the audit, the SF-425 reporting was tested for three grant agreements. Reported amounts could not be tied to underlying support for federal expenditures during the period reported on based on the definitions provided in 45 CFR 75.2 for agreement 20H80CS00111. Additionally, two of the SF-425 reports (agreement 20H80CS00111 and 21H8FCS40976) , between 3-15 days late. Cause: Turnover at HAH, who separated from the parent entity in FY24 resulting in changes in procedures. Effect: Lack of internal control to ensure program requirements Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend that HAH maintain underlying accounting records for each report. We also recommend that reviews of these reports be implemented to ensure timely submission. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.