COMMUNITY HEALTH CENTER, INCORPORATED

Finding No. 2020-001 Grantor: U.S. Department of Health and Human Services Program Names: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Pubic Housing Primary Care) COVID-19 ? FY 2020 Coronavirus Supplemental Funding for Health Centers ? H8C COVID-19 ? Health Center Coronavirus Aid, Relief and Economic Security (CARES) Act Funding ? H8D COVID-19 ? FY 2020 Expanding Capacity for Coronavirus Testing (ECT) ? H8E Federal CFDA: 93.224 Significant Deficiency Criteria: Grant expenditures must be allocated to their respective grants accurately and in a timely manner. Condition: In some instances, expenditures for grant related purposes lacked correct allocations during the year and were required to be reallocated to …

Corrective action: Statement of Concurrent or Nonoccurrence: CHCI agrees with the audit finding. Corrective Action: CHCI has implemented changes to grants systems and workflows to account for grant expenditures and reporting in a more timely manner. As of December 2020, CHCI hired staff to replace grants department temps and fill vacancies. The grants department has developed new grant staff positions, responsibilities, and procedures to verify charges to date with Principal Investigators and Program Managers on a monthly basis to support accurate costing allocations and reporting in real time. CHCI developed a new grants tracking system (Quickbase) to house pre-award, grant notice of award and contract review…

Finding No. 2019-001 Grantor: U.S. Department of Health and Human Services ? Health Center Program Cluster Pass-through Entity: Direct grant and pass-through grant from Massachusetts League of Community Health Centers Federal CFDA: 93.224 Grantor: U.S. Department of Health and Human Services ? Pass-Through Entity: Pass-through grants from Fairfield University and the University of Connecticut. Federal CFDA: 93.247 Significant Deficiency Criteria: Costs incurred to complete the requirements of a grant should be properly allocated to their respective grants. Condition: In some instances, expenditures for grant related purposes lacked correct allocation approval and had to be revised to the proper grant code through manual journal entries. Questioned Costs: The questioned costs, if any, were not determinable. Context: Cost allocations were tested in connection with our testi…

Corrective action: Finding Reference Number: 2019-001 Description of Finding: In some instances, expenditures for grant related purposes lacked correct allocation approval and had to be revised to the proper grant code through manual journal entries. Statement of Concurrence or Nonconcurrence: CHCI agrees with the audit finding. Corrective Action: Effective July 1, 2019, CHCI moved all time-keeping, financial accounting, and grant accounting to the Workday system. Workday, a state-of-the-art ERP, processes transactions through clearly delineated sequential approval processes. Employees are now required to approve their assignment of time to grants as part of the time-submission process for payroll. Time-sub…

Finding No. 2019-002 Grantor: U.S. Department of Health and Human Services Pass-through Entity: Massachusetts League of Community Health Centers Federal CFDA: 93.224 Criteria: Section 2.6.2 of the 2019 Medical Care and Quality Improvement/Enabling & Outreach Services Contract with the Massachusetts League of Community Health Centers requires Community Health Center, Inc. to submit monthly outreach contact sheets no later than the 15th day of the month following the reporting month to the Massachusetts League of Community Health Centers. Condition: Community Health Center, Inc. did not submit any of the twelve (12) outreach contact sheets within the required 15 calendar day timeframe during the year ended June 30, 2019. Questioned Cost: None Context: The auditor obtained all monthly outreach contact sheets that were required to be submitted to the Massachusetts League of Community H…

Corrective action: Finding Reference Number: 2019-002 Description of Finding: CHCI did not submit any of the twelve (12) outreach contact sheets within the required 15 calendar day timeframe during the year ended June 30, 2019 as required by Section 2.6.2 of the 2019 Medical Care and Quality Improvement/Enabling & Outreach Services Contract with the Massachusetts League of Community Health Centers. Statement of Concurrence or Nonconcurrence: CHCI agrees with the audit finding. Corrective Action: CHCI will create a master report submission calendar by January 15, 2020, which will list all Federal Awards, each report submission filing date, the responsible PI, the responsible Grant Manager, and the date rep…