Finding 612292 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-05-03
Audit: 32559
Organization: Infinity Health (IA)

AI Summary

  • Core Issue: The organization failed to provide adequate documentation for financial data reported in the UDS report due to operational disruptions caused by a flood.
  • Impacted Requirements: Compliance with 2 CFR 200.329(b) and 2 CFR 200.334 regarding financial reporting and record retention was not met.
  • Recommended Follow-Up: Implement a robust documentation recovery plan and ensure compliance with federal reporting requirements to prevent future issues.

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: H80CS04200-17-01 and H80CS04200-18.01 Award Periods: May 1, 2021 ? April 30, 2022; May 1, 2022 ? April 30, 2023 Type of Finding: Compliance and Significant deficiency in internal control over compliance Criteria: 2 CFR 200.329(b) requires the Federal awarding agency to use OMB approved common information collections, when providing financial and performance reporting information. As appropriate and in accordance with above mentioned information collections, the Federal awarding agency must require the recipient to relate financial data and accomplishments to performance goals and objectives of the Federal award. In addition, OMB Compliance Supplement Part IV for assistance listing number 93.224/93.527 has designated key line items within the Uniform Data System (UDS) report. 2 CFR 200.334 indicates that financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency. Condition: The organization was not able to provide sufficient supporting documentation for amounts reported in Table 8A of the UDS report for calendar year 2021. Questioned Costs: None. Context: Two (2) of Seven (7) key line items tested. Cause: During the time in which the UDS report was being prepared, the organization experienced a flood at its corporate headquarters resulting in disruption of operations. As the preparation of the UDS report occurred during the aforementioned disruption, the applicable supporting documentation for two of the key line items within the UDS report, were not saved and/or maintained in electronic format in order to allow for ease of recovery.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 35848 2022-001
    Significant Deficiency
  • 35849 2022-001
    Significant Deficiency
  • 35850 2022-001
    Significant Deficiency
  • 612290 2022-001
    Significant Deficiency
  • 612291 2022-001
    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 $1.66M
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.13M
93.958 Block Grants for Community Mental Health Services $78,273
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $18,553