FAC Explorer

Finding 366580 (2021-004)

Material Weakness
Requirement
ABCHLN
Questioned Costs
$1
Year
2021
Accepted
2024-02-08
Audit: 289420
Organization: Human Resource Development Institute (IL)
Auditor: Marcum LLP

AI Summary

  • Core Issue: There is a material weakness in internal controls related to compliance with federal award requirements.
  • Impacted Requirements: This affects areas like allowable costs, cash management, and reporting for federal funds.
  • Recommended Follow-Up: Strengthen internal controls to ensure compliance with federal guidelines and improve oversight of funds received.

Finding Text

Material Weakness in Internal Control Over Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management, Period of Performance, Reporting, and Special Tests U.S. Department of Health and Human Services, CFDA No. 93.224 and No. 93.527, Health Center Program Cluster for the federal award program as it impacted the internal controls over compliance of the federal awards and much of the funds Friend Health receives are from a federal agency.

Categories

Questioned Costs Allowable Costs / Cost Principles Cash Management Material Weakness Period of Performance Reporting

Other Findings in this Audit

  • 366561 2021-003
    Material Weakness
  • 366562 2021-004
    Material Weakness
  • 366563 2021-003
    Material Weakness
  • 366564 2021-004
    Material Weakness
  • 366565 2021-003
    Material Weakness
  • 366566 2021-004
    Material Weakness
  • 366567 2021-003
    Material Weakness
  • 366568 2021-004
    Material Weakness
  • 366569 2021-003
    Material Weakness
  • 366570 2021-004
    Material Weakness
  • 366571 2021-003
    Material Weakness
  • 366572 2021-004
    Material Weakness
  • 366573 2021-003
    Material Weakness
  • 366574 2021-004
    Material Weakness
  • 366575 2021-003
    Material Weakness
  • 366576 2021-004
    Material Weakness
  • 366577 2021-003
    Material Weakness
  • 366578 2021-004
    Material Weakness
  • 366579 2021-003
    Material Weakness
  • 366581 2021-003
    Material Weakness
  • 366582 2021-004
    Material Weakness
  • 366583 2021-003
    Material Weakness
  • 366584 2021-004
    Material Weakness
  • 366585 2021-003
    Material Weakness
  • 366586 2021-004
    Material Weakness
  • 943003 2021-003
    Material Weakness
  • 943004 2021-004
    Material Weakness
  • 943005 2021-003
    Material Weakness
  • 943006 2021-004
    Material Weakness
  • 943007 2021-003
    Material Weakness
  • 943008 2021-004
    Material Weakness
  • 943009 2021-003
    Material Weakness
  • 943010 2021-004
    Material Weakness
  • 943011 2021-003
    Material Weakness
  • 943012 2021-004
    Material Weakness
  • 943013 2021-003
    Material Weakness
  • 943014 2021-004
    Material Weakness
  • 943015 2021-003
    Material Weakness
  • 943016 2021-004
    Material Weakness
  • 943017 2021-003
    Material Weakness
  • 943018 2021-004
    Material Weakness
  • 943019 2021-003
    Material Weakness
  • 943020 2021-004
    Material Weakness
  • 943021 2021-003
    Material Weakness
  • 943022 2021-004
    Material Weakness
  • 943023 2021-003
    Material Weakness
  • 943024 2021-004
    Material Weakness
  • 943025 2021-003
    Material Weakness
  • 943026 2021-004
    Material Weakness
  • 943027 2021-003
    Material Weakness
  • 943028 2021-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $684,724
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $68,000