Finding 611992 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-22
Audit: 25106
Organization: Family First Health Corporation (PA)
Auditor: Cohnreznick LLP

AI Summary

  • Core Issue: The Center inaccurately reported the methodology for COVID-19 Provider Relief Funds, stating expenditures instead of lost revenues.
  • Impacted Requirements: Accurate reporting to HRSA is mandatory for compliance with federal guidelines.
  • Recommended Follow-Up: The Center should verify the accuracy of its reporting before submission to avoid potential fund repayment.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Condition/Context: In connection with the Reporting test for the Provider Relief Funds, we noted that the Center inaccurately reported the methodology used to HRSA as expenditures attributable to coronavirus as opposed to lost revenues. Criteria: The Center is required to accurately report to HRSA the methodology applied to the provider relief funds received. Cause: Personnel in charge of the submission inadvertently reported the incorrect methodology. Effect: HRSA could deem the report to be invalid and require the Center to pay back the funds. Questioned Costs: None Identification as a Repeat Finding: No Auditor's Recommendation: The Center should ensure that the reporting over the provider relief funds is accurate prior to submission.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 35547 2022-003
    Significant Deficiency
  • 35548 2022-003
    Significant Deficiency
  • 35549 2022-003
    Significant Deficiency
  • 35550 2022-004
    Significant Deficiency
  • 35551 2022-003
    Significant Deficiency
  • 611989 2022-003
    Significant Deficiency
  • 611990 2022-003
    Significant Deficiency
  • 611991 2022-003
    Significant Deficiency
  • 611993 2022-003
    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 $2.65M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.77M
93.268 Immunization Cooperative Agreements $751,980
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $547,851
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $433,034
32.006 Covid-19 Telehealth Program $414,519
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $229,291
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $168,548
93.556 Promoting Safe and Stable Families $168,548
93.217 Family Planning_services $158,535
93.667 Social Services Block Grant $83,324
93.994 Maternal and Child Health Services Block Grant to the States $57,504
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $8,440