Finding 394531 (2021-108)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2024-04-24
Audit: 304417
Organization: Pancare of Florida, INC (FL)

AI Summary

  • Core Issue: The Organization failed to keep proper documentation for reporting requirements over the past two years.
  • Impacted Requirements: This violates 2 CFR section 200.303 and 2 CFR 200.328, which mandate maintaining internal controls and accurate reporting for federal awards.
  • Recommended Follow-Up: Ensure documentation is prepared, reviewed, and retained, clearly indicating who prepared and reviewed the information for accuracy.

Finding Text

Lack of Documentation Related to Reporting (prior two years 2020-104 and 2019-106) (initially reported 2018) Assistance Listing Number: 93.224 and 93.527 Name of Federal Agency: Department of Health and Human Services, HRSA Program Title: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) and Grants for New and Expanded Services Under the Health Center Program Compliance Requirement: Reporting Pass-through Entity: N/A Federal Grant/Contract Number and Grant Year: H80CS06452-15 (2020), H80CS06452-16 (2021) and COVID-19 ARP H8FCS40324 -01(2021) Finding Type: Significant Deficiency in Internal Control Known Questioned Costs: $0 Condition: The Organization did not maintain proper documentation in support of reporting requirements. Criteria: 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Also under compliance requirements for reporting 2 CFR 200.328 states that information must be collected with the frequency required by the terms and conditions of the federal award for effective monitoring of the federal awards. Cause: Supporting records used to populate the Uniform Data System (UDS) report were not retained by the Organization. Effect: The Organization could submit incorrect information. Recommendation: Documentation should be prepared, reviewed, and retained to support the reporting. The documentation should clearly document who prepared the information, who reviewed the information, and that the reviewer considered whether the information was complete and accurate. Views of Responsible Officials and Planned Corrective Action: The Organization has hired a new Chief Financial Officer, as of March 2022, as well as additional supporting staff within the finance department. The Organization has reviewed and updated its grant drawdown procedures to included only actual cost and for the request to be reviewed and approved by someone other than the preparer prior to submission. The corrective action for this finding has been approved and implemented by the Organization

Corrective Action Plan

Lack of Documentation Related to Reporting Condition: The Organization did not maintain proper documentation in support of reporting requirements. Corrective Action Planned: The Organization has hired a new Chief Financial Officer, as of March 2022, as well as additional supporting staff within the finance department. The Organization has reviewed and updated its grant drawdown procedures to included only actual cost and for the request to be reviewed and approved by someone other than the preparer prior to submission. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: Implement

Categories

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management HUD Housing Programs Reporting Significant Deficiency

Other Findings in this Audit

  • 394526 2021-101
    Material Weakness Repeat
  • 394527 2021-102
    Significant Deficiency Repeat
  • 394528 2021-105
    Material Weakness Repeat
  • 394529 2021-106
    Significant Deficiency Repeat
  • 394530 2021-107
    Material Weakness
  • 394532 2021-101
    Material Weakness Repeat
  • 394533 2021-102
    Significant Deficiency Repeat
  • 394534 2021-105
    Material Weakness Repeat
  • 394535 2021-106
    Significant Deficiency Repeat
  • 394536 2021-108
    Significant Deficiency Repeat
  • 394537 2021-101
    Material Weakness Repeat
  • 394538 2021-102
    Significant Deficiency Repeat
  • 394539 2021-105
    Material Weakness Repeat
  • 394540 2021-106
    Significant Deficiency Repeat
  • 394541 2021-108
    Significant Deficiency Repeat
  • 394542 2021-101
    Material Weakness Repeat
  • 394543 2021-102
    Significant Deficiency Repeat
  • 394544 2021-105
    Material Weakness Repeat
  • 394545 2021-106
    Significant Deficiency Repeat
  • 394546 2021-108
    Significant Deficiency Repeat
  • 394547 2021-104
    Significant Deficiency
  • 394548 2021-105
    Material Weakness
  • 394549 2021-106
    Significant Deficiency
  • 970968 2021-101
    Material Weakness Repeat
  • 970969 2021-102
    Significant Deficiency Repeat
  • 970970 2021-105
    Material Weakness Repeat
  • 970971 2021-106
    Significant Deficiency Repeat
  • 970972 2021-107
    Material Weakness
  • 970973 2021-108
    Significant Deficiency Repeat
  • 970974 2021-101
    Material Weakness Repeat
  • 970975 2021-102
    Significant Deficiency Repeat
  • 970976 2021-105
    Material Weakness Repeat
  • 970977 2021-106
    Significant Deficiency Repeat
  • 970978 2021-108
    Significant Deficiency Repeat
  • 970979 2021-101
    Material Weakness Repeat
  • 970980 2021-102
    Significant Deficiency Repeat
  • 970981 2021-105
    Material Weakness Repeat
  • 970982 2021-106
    Significant Deficiency Repeat
  • 970983 2021-108
    Significant Deficiency Repeat
  • 970984 2021-101
    Material Weakness Repeat
  • 970985 2021-102
    Significant Deficiency Repeat
  • 970986 2021-105
    Material Weakness Repeat
  • 970987 2021-106
    Significant Deficiency Repeat
  • 970988 2021-108
    Significant Deficiency Repeat
  • 970989 2021-104
    Significant Deficiency
  • 970990 2021-105
    Material Weakness
  • 970991 2021-106
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.224 Covid-19 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $5.11M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $4.29M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.17M
93.498 Covid-19 Provider Relief Fund $1.18M
93.461 Covid-19 Testing for the Uninsured $666,587
93.982 Mental Health Disaster Assistance and Emergency Mental Health $564,177
10.855 Distance Learning and Telemedicine Loans and Grants $432,551
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $193,046
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $14,362