FAC Explorer

Finding 517477 (2024-002)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-01-02
Audit: 335450
Organization: Asher Community Health Center (OR)
Auditor: Solutions CPAS

AI Summary

  • Issue: Discrepancies found between SF-425 reports and general ledger expenditures for grants 23H0CS04206, 23H8GCS48239, and 21H8FCS40746C6.
  • Impacted Requirements: Lack of documentation for semi-annual performance reports under grant 1H8KCS49820.
  • Recommended Follow-up: Review and reconcile SF-425 reports with the general ledger; ensure proper documentation for all required performance reports.

Finding Text

During testing it was identified that the SF-425's for the grants 23H0CS04206, 23H8GCS48239 and 21H8FCS40746C6 reported different expenditures than were recorded in the underlying general ledger for the same period. Furthermore, no documentation was maintained for the semi-annual performance reports required under the 1H8KCS49820 grant.

Corrective Action Plan

We recommend the organization develop a system to implement a secondary review of all reports prior to submission. We recommend that documentation from the organization's general leder or other performance tracking methods be maintained and reconciled with copies of the reports to ensure the personnel responsible for providing secondary review and approval for the reports prior to submission can verify torals and metrics reported to ensure completeness and accuracy

Categories

Reporting

Other Findings in this Audit

  • 517476 2024-001
    Significant Deficiency
  • 517478 2024-002
    Material Weakness
  • 517479 2024-002
    Material Weakness
  • 517480 2024-002
    Material Weakness
  • 1093918 2024-001
    Significant Deficiency
  • 1093919 2024-002
    Material Weakness
  • 1093920 2024-002
    Material Weakness
  • 1093921 2024-002
    Material Weakness
  • 1093922 2024-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.224 Community Health Centers $80,066
93.526 Fip Verification $43,019
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $33,115