Finding 2708 (2021-001)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2023-11-29
Audit: 4573
Organization: Neighborhood Healthsource (MN)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The Health Center failed to file the Data Collection Form (SFSAC) by the September 30, 2022 deadline, resulting in noncompliance with federal regulations.
  • Impacted Requirements: Financial reporting obligations under the Health Center Program grant were not met, affecting future audits and compliance.
  • Recommended Follow-Up: Ensure timely audit preparations to meet reporting deadlines and address capacity issues exacerbated by the COVID-19 pandemic.

Finding Text

Finding 2021-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2022. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress. The significant tardiness of the 2021 audit will also impact the completion of the 2022 audit and the ability of the Health Center to submit the SFSAC by the due date of September 30, 2023.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.04M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $189,308
93.558 Temporary Assistance for Needy Families $40,515
93.800 Organized Approaches to Increase Colorectal Cancer Screening $10,836