Finding 614436 (2022-001)

Material Weakness
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Core Issue: NHCHC failed to provide required subaward information to subrecipients, violating federal regulations.
  • Impacted Requirements: Non-compliance with 2 CFR Section 200.331(a)(1) regarding subaward documentation.
  • Recommended Follow-Up: NHCHC should implement procedures to ensure all grant terms are communicated to subrecipients.

Finding Text

2022-001 ? Subrecipient Monitoring U.S. Department of Health and Human Services AL #93.421 Vaccine Ambassador Program Federal Grantor/ Pass-Through Grantor Grant Number Grant Period National Association of N/A 09/01/21 ? 12/30/22 Community Health Centers, Inc. Questioned costs: None How the questioned costs were computed: Not applicable Condition: NHCHC did not report subaward information to the subrecipient as required by 2 CFR section 200.331(a)(1). Criteria: Federal Regulation 2 CFR Section 200.331(a)(1) requires that subaward documents, including terms and conditions of the subaward, are provided to the subrecipients so they are aware of the award information to comply with federal statutes, regulations, and terms and conditions of the award. Cause: Management was unaware of the subrecipient monitoring requirements when NHCHC made subgrant awards and did not include the required information in the subgrant awards. Effect: Because of the above condition, NHCHC was not in compliance with this compliance requirement and a material weakness in internal controls over compliance exists. Recommendation: We recommend that NHCHC establish procedures to ensure it is aware of all terms and conditions of its grant awards and includes the required information in its subgrant awards. View of responsible official: Management agrees with the assessment and has committed to a corrective action plan.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 37994 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $1.66M
93.129 Technical and Non-Financial Assistance to Health Centers $58,089
93.778 Medical Assistance Program $32,866
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $19,143