HIV Emergency Relief Projects Grants – Assistance Listing No. 93.914 U.S. Department of Health and Human Services Harris County Health Department March 1, 2024 – February 29, 2025 and March 1, 2025 – February 28, 2026 HIV Care Formula Grants – Assistance Listing No. 93.917 U.S. Department of Health and Human Services Houston Regional HIV/AIDS Resource Group, Inc. April 1, 2024 – March 31, 2025 and April 1, 2025 – March 31, 2026 Health Center Program Cluster – Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services H80: May 1, 2024 – April 30,2025 and May 1, 2025 – April 30, 2026 H8K: September 1, 2023 – August 31, 2024 H8L: September 1, 2023 – December 31, 2024 H8N: September 1, 2024 – August 31, 2025 H2E: May 1, 2023 – August 31, 2024 Family Planning Services – Assistance Listing No. 93.217 U.S. Department of Health and Human Services EveryBody Texas April 1, 2024 – March 31, 2025 and April 1, 2025 – March 31, 2026 State HIV Services Grant Programs Texas Department of State Health Services Houston Regional HIV/AIDS Resource Group, Inc. September 1, 2023 – August 31, 2024, and September 1, 2024 – August 31, 2025 Criteria or specific requirement – Allowable Costs and Cost Principles (45 CFR 75.430) and TxGMS Condition - The Organization did not comply with federal and state cost principle requirements. Cause - The cost allocation plan used by the organization distributed costs to multiple federal and state programs using a budgeted full time equivalent (FTE) basis without subsequent reconciliation to actual time and effort records. Effect or potential effect - Amounts charged to Assistance Listing Numbers 93.914, 93.917, 93.224, 93.527, 93.217, and the Texas State HIV Service Grants were not supported by complete time and effort records. Questioned costs – ALN 93.914 HIV Emergency Relief Projects Grants - $1,571,196; ALN 93.917 HIV Care Formula Grants - $125,729; ALN 93.224 and 93.527 - Health Center Program Cluster $145,203; ALN 93.217 Family Planning Services - $202,495; State HIV Services Grant Programs - $124,550. Questioned costs were quantified using amounts allocated to multiple programs through the Organization's cost allocation plan. Context – Expenditures from each major program were tested. Indirect costs that were allocated across multiple programs were based on budgeted FTE data rather than actual time and effort reports. These indirect costs were identified as errors and represent questions costs of: • HIV Emergency Relief Project Grants – $1,571,196 • HIV Care Formula Grants – $125,729 • Health Center Program Cluster – $145,203 • Family Planning Services Grants – $202,495 • State HIV Services Grant Programs – $124,550 As a result, the Organization was unable to demonstrate compliance with federal cost principles requirements. The sampling methodology is not and is not intended to be statistically valid. Identification as a repeat finding, if applicable – Yes, see 2024-002. Recommendation – The Organization should develop a process to support the time and effort used as a basis of allocation for programmatic expenditures.