Finding 620009 (2022-004)

Significant Deficiency
Requirement
H
Questioned Costs
$1
Year
2022
Accepted
2023-02-16
Audit: 44640
Organization: Legacy Medical Care Inc. (IL)

AI Summary

  • Core Issue: Costs were charged to the grant that fell outside the approved period of performance.
  • Impacted Requirements: Federal guidelines state that only allowable costs incurred during the specified budget period can be charged to the grant.
  • Recommended Follow-Up: Ensure that only costs incurred during the period of performance are charged, and for payroll spanning multiple periods, prorate costs based on days worked within the grant period.

Finding Text

Finding 2022-004 ? Period of Performance Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Grants for New and Expanded Services Under the Health Center Program Assistance Listing Number: 93.224/93.527 Federal Award Identification Number: L1CCS39368-01-00; L2CCS42352-01-00 Award Periods: July 1, 2020 ? June 30, 2021; July 1, 2021 ? June 30, 2023 respectively Type of Finding: Immaterial Noncompliance and Significant deficiency in internal control over compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). A period of performance may contain one or more budget periods. Condition: Costs outside of the period of performance were charged to the grant. Questioned Costs: $20,910 Context: Four (4) of sixteen (16) transactions tested. Cause: Unknown Effect: Legacy may allocate unallowable costs to the federal grant. Repeat Finding: No. Recommendation: We recommend that only costs incurred during the period of performance be charged to the grant. For payroll in which periods extend over multiple budget periods, we recommend prorating the amount charged to the grant by days worked within the grant period. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Other Findings in this Audit

  • 43562 2022-002
    Significant Deficiency
  • 43563 2022-003
    Significant Deficiency
  • 43564 2022-004
    Significant Deficiency
  • 43565 2022-002
    Significant Deficiency
  • 43566 2022-003
    Significant Deficiency
  • 43567 2022-004
    Significant Deficiency
  • 620004 2022-002
    Significant Deficiency
  • 620005 2022-003
    Significant Deficiency
  • 620006 2022-004
    Significant Deficiency
  • 620007 2022-002
    Significant Deficiency
  • 620008 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 $700,039
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $404,756
93.498 Provider Relief Fund $269,820
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $27,210