Finding 400510 (2023-001)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-06-10
Audit: 308501
Organization: Tyler Family Circle of Care (TX)

AI Summary

  • Core Issue: Financial management systems must accurately track and report on Federal funds to ensure compliance with regulations.
  • Impacted Requirements: Compliance with 2 CFR 200.302 and §200.303 regarding financial reporting and internal controls.
  • Recommended Follow-Up: Review and enhance internal controls and financial management systems to ensure they meet Federal requirements.

Finding Text

: Per 2 CFR 200.302, the state's and the other non-Federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. Further, the financial management system of each non-Federal entity must provide accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements. According to §200.303 Internal controls of 2 CFR Part 200, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.

Corrective Action Plan

Recommendation: We recommend that the Organization should ensure that program managers compare all program reports to the reporting requirements within the grant documents to ensure all quantitative and qualitative information is appropriately included prior to submittal to the oversight Organization. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 976952 2023-001
    Significant Deficiency

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) $1.56M
93.498 Provider Relief Fund $1.06M
21.027 Coronavirus State and Local Fiscal Recovery Funds $499,999
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $312,866
10.766 Community Facilities Loans and Grants $307,497
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $306,675
93.217 Family Planning_services $267,777
93.268 Immunization Cooperative Agreements $163,000
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $153,557