Finding Text
2022-006 – Reporting
Federal agency: U.S. Department of Health and Human Services
Federal program title: Health Centers Cluster
Assistance Listing Number: 93.224/93.527
Pass-Through Agency: n/a
Pass-Through Number(s): n/a
Award Period: 6/1/21-5/31/22 & 6/1/22-5/31/23
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: § 200.329 indicates that the non-federal entity is responsible for
oversight of the operations of the Federal award supported activities. The non-Federal entity must
monitor its activities under Federal awards to assure compliance with applicable Federal requirements
and performance expectations are being achieved.
Condition: There were two instances in which documentation was not available to support amounts
included within reports submitted. These instances affected the Federal Financial Report and the UDS
report.
Questioned costs: None.
Context: Documentation was not available to support the amount reported on line E, Federal share of
expenditures, of the ARPA Federal Financial Report. In addition, there was no documentation to
support two key lines items of the UDS report, Table 9E, Lines 1g and 1q, Column A.
Cause: Management turnover
Effect: Inaccurate reports could be file if there is no underlying documentation to support the amounts
reported.
Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding
number was 2021-07.
Recommendation: We recommend that the Organization maintain supporting documentation for all
reports required to be filed to the federal agency.
Views of responsible officials: There is no disagreement with the audit finding.