Finding Text
Finding No. 2022-007
Federal Agency: U.S. Department of Health and Human Services
AL Program: 93.224 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care)
Federal Award No.: H8031624, H8F41048, H8D36529
Area: Reporting
Questioned Costs: $-0-
Criteria:
In accordance with 2 CFR section 200.328 and applicable reporting requirements, the Program is required to submit an accurate SF-425, Federal Financial Report.
Condition:
For three (or 100%) SF-425 reports tested, the following variances were noted:
1. Grant Award H80CS31624 - 04/30/2022 Reporting Period End Date:
2. Grant Award H8DCS36429 - 03/31/2022 Reporting Period End Date:
3. Grant Award H8FCS41048 - 03/31/2022 Reporting Period End Date:
Finding No. 2022-007, continued
Federal Agency: U.S. Department of Health and Human Services
AL Program: 93.224 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care)
Federal Award No.: H8031624, H8F41048, H8D36529
Area: Reporting
Questioned Costs: $-0-
Cause:
KCHC did not effectively monitor the accuracy and completeness of the SF 425 report based on underlying accounting records.
Effect:
KCHC is in noncompliance with the SF-425 federal reporting requirements. No questioned costs are presented as the variances are due to reporting errors.
Identification as a Repeat Finding: Finding No. 2021-007
Recommendation:
Responsible personnel should take steps to monitor reports and determine that expenditures and program income reported on the SF-425 report are supported by underlying accounting reports.
Views of Responsible Officials:
Management agrees with the finding and has developed a plan to correct the finding. Refer to separate Corrective Action Plan.