Finding Text
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: Allowable Costs/Cost Principles
Questioned Costs: $6,008
Criteria:
In accordance with 2 CFR section 200.403(e), costs must be adequately documented.
Condition:
Of forty non-payroll expenditures tested, aggregating $128,258 of a total population of $2,220,614, the following were noted:
1. For one (or 3%), supporting Credit Card No Receipt Form (CCNRF) (document no C16791 totaling $51) indicates the original fuel receipt was provided to KCHC’s accounting office. However, no supporting fuel receipt was provided to the audit team supporting the CCNRF.
2. For one (or 3%), the invoice provided by KCHC did not match the expenditure details (invoice no. 21279098 totaling $5,957). The invoice provided by KCHC (invoice no. 212790986) was incorrect.
Cause:
KCHC did not enforce recordkeeping and monitoring controls over compliance with applicable allowable costs/cost principles requirements.
Effect:
KCHC is in noncompliance with applicable allowable costs/cost principles. Questioned costs of $6,008 result as the project questioned costs exceeds $25,000 threshold.
Identification as a Repeat Finding: Finding No. 2021-004
Finding No. 2022-003, 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: Allowable Costs/Cost Principles
Questioned Costs: $6,008
Recommendation:
Program Expenditures should be approved only when supported by accurate and complete documents.
Views of Responsible Officials:
Management agrees with the finding and has developed a plan to correct the finding. Refer to separate Corrective Action Plan.