FAC Explorer

Finding 11771 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-02-05
Audit: 15598
Organization: Family First Health Corporation (PA)
Auditor: Cohnreznick LLP

AI Summary

  • Core Issue: The Center inaccurately reported the methodology for COVID-19 relief funds, stating expenditures instead of lost revenues.
  • Impacted Requirements: Compliance with HRSA's reporting criteria is essential to avoid invalidation of the report.
  • Recommended Follow-Up: Implement procedures to verify the accuracy of reporting before submission to HRSA.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: The Center is required to accurately report to HRSA the methodology applied to the provider relief funds received. Condition/Context: In connection with the Reporting test for the Provider Relief Funds, we noted that the Center inaccurately reported the methodology used to HRSA as expenditures attributable to coronavirus as opposed to lost revenues. Cause: Personnel in charge of the submission inadvertently reported the incorrect methodology. Effect: HRSA could deem the report to be invalid and require the Center to pay back the funds. Questioned Costs: None Identification as a Repeat Finding No Auditor's Recommendation: The Center should ensure that the reporting over the provider relief funds is accurate prior to submission. Views of Responsible Officials: Procedures will be put in place to review accuracy of reporting prior to submission.

Corrective Action Plan

Audit Finding Reference: 2022-004 Planned Corrective Action: Procedures will be put in place to review accuracy of reporting prior to submission. Completion Date: 3/31/2024 Accounting Name of Contact Person: Jenny Englerth, President/CEO; Brent Doores, CFO

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 11767 2022-003
    Significant Deficiency
  • 11768 2022-003
    Significant Deficiency
  • 11769 2022-003
    Significant Deficiency
  • 11770 2022-003
    Significant Deficiency
  • 588209 2022-003
    Significant Deficiency
  • 588210 2022-003
    Significant Deficiency
  • 588211 2022-003
    Significant Deficiency
  • 588212 2022-003
    Significant Deficiency
  • 588213 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.65M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.48M
93.268 Immunization Cooperative Agreements $751,980
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $547,851
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $433,034
32.006 Covid-19 Telehealth Program $414,519
93.498 Provider Relief Fund and American Rescue Plan (arp) $229,291
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $168,548
93.556 Promoting Safe and Stable Families $168,548
93.217 Family Planning_services $158,535
93.667 Social Services Block Grant $83,324
93.994 Maternal and Child Health Services Block Grant to the States $57,504
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $8,440