Finding 402308 (2023-001)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-06-25
Audit: 309894
Organization: Infinity Health (IA)

AI Summary

  • Core Issue: Missing time and effort documentation for one transaction raises concerns about compliance with federal guidelines.
  • Impacted Requirements: Documentation must accurately reflect work performed and be supported by internal controls as per Uniform Guidance § 200.430.
  • Recommended Follow-Up: Implement electronic time and effort forms to prevent loss and ensure timely submission.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Center Program Assistance Listing Number: 93.224/93.527 Federal Award Identification Number: H80CS04200-18-01 and H80CS04200-19-00 Award Periods: May 1, 2022 – April 30, 2023; May 1, 2023 – April 30, 2024 Type of Finding: Compliance and Significant deficiency in internal control over compliance Criteria: Uniform Guidance § 200.430(h)(8)(i) indicates that the standards for documentation of personnel expenses are such that (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:(i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;(ii) Be incorporated into the official records of the non-Federal entity and (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition: Time and effort documentation was not available for one transaction. Questioned Costs: Unknown. Context: One (1) of forty (40) allowable cost transactions selected for testing. Cause: The employees' supervisor did not submit the necessary time and effort form and that individual is no longer employed by the Organization. Effect: Amount charged to the grant may be inconsistent with actual time spent on grant activities. Repeat Finding: No. Recommendation: CLA recommends that the Organization consider completing time and effort attestation forms electronically to ensure none get lost or misplaced and are returned timely. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Allowable Activities and Costs – Assistance Listing No. 93.224/93.527 Recommendation: CLA recommends that the Organization consider completing time and effort attestation forms electronically to ensure none get lost or misplaced and are returned timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Infinity Health’s current policy to support compliance with time and effort requirements is to obtain a statement from each employee with any time allocated for a grant, certifying the time spent on grant activities on a quarterly basis. Beginning 12/1/2023, Infinity Health has implemented a new electronic document management system which will improve our ability to track and monitor timely completion of time and effort statements each quarter. Name(s) of the contact person(s) responsible for corrective action: Kyle Ahlenstorf, CEO, and Michelle Leonard, CFO. Planned completion date for corrective action plan: June 30, 2024

Categories

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 402309 2023-001
    Significant Deficiency
  • 402310 2023-001
    Significant Deficiency
  • 978750 2023-001
    Significant Deficiency
  • 978751 2023-001
    Significant Deficiency
  • 978752 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.99M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.68M
93.498 Provider Relief Fund $488,282
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $298,785
93.958 Block Grants for Community Mental Health Services $120,610