BERKS COMMUNITY HEALTH CENTERNon-Profit

Assistance Listing No.: 93.224 - COVID-19: Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Passed-Through Agency: Not applicable Award Year: 2023 Questioned Costs: Not applicable Criteria: The Center must compile and report timely and accurate data and other information as required by the Health Resources and Services Administration (HRSA). Condition and Context: For 3 of the 5 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Cause: The reports were not filed by the required deadline due to an oversight by management.Effect: The Center did not submit the reports timely in accordance with the timeline established by HRSA. Recommendation: The Center should implement procedures to identify and ensure compliance with all reporting requirements for the program, including timely filing. Management's Response: The Center agrees with this finding. The Center will review the HRSA electronic handbook on a weekly basis to ensure that all reports that are due that month are submitted in a timely manner.

Finding 2022-002: Significant Deficiency in Internal Control - Reporting Assistance Listing No: 93.224 - COVID-19: Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Passed-Through Agency: Not applicable Award Year: 2022 Questioned Costs: Not applicable Criteria: The Center must compile and report timely and accurate data and other information as required by the Health Resources and Services Administration (HRSA). Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Cause: The reports were not filed by the required deadline due to an oversight by management. Effect: The Center did not submit the reports timely in accordance with the timeline established by HRSA. Recommendation: The Center should implement procedures to identify and ensure compliance with all reporting requirements for the program, including timely filing. Management's Response: The Center agrees with this finding. The report for the Self- Monitoring Blood Pressure program was behind. The Center was using software to track the progress of our patients. In order to obtain the data required to report the progress, our pharmacist and nurse needed to work with the outside vendor to retrieve the data. This caused a delay because the Center wanted to ensure the accuracy of the data they were reporting. Once the data was retrieved and we were assured of the data, the report was sent to HRSA. The Center now reviews the HRSA electronic Handbook on a weekly basis to assure that all reports that are due that month are responded to in a timely manner. This process will continue moving forward.

Assistance Listing No: 93.224 - COVID-19: Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Passed-Through Agency: Not applicable Award Year: 2022 Questioned Costs: Not applicable Criteria: The Center must maintain effective internal controls over, and accountability for, all program funds, property, and other assets in order to adequately safeguard all such assets and ensure that they are used solely for authorized purposes. Condition and Context: The Center's internal control and record retention process does not allow for timely and accurate information to be provided during the audit process to support each of the 4 drawdowns of program funds that were tested during the audit. This is not a statistically valid sample. Cause: The Center did not retain support for each drawdown request made on federal funds. Effect: The lack of effective internal controls and record retention resulted in inaccurate support being provided several times for drawdowns tested during the audit process, which also resulted in significant delays. The Center was eventually able to provide information that reconciled and supported their drawdowns. Recommendation: The Center should establish internal controls to ensure that detail to support each drawdown is reviewed, approved, and retained. Management's Response: The Center agrees with this finding. The funds are drawn in anticipation of spending the funds or right after the expenditures. The General Ledger system was changed to a six-digit code to indicate a year and grant number (e.g., the first awarded grant of 2023 would be 230001). The purchase requisition system has also been changed to include this 6-digit code. The drawdown will match the amount drawn and attached to the order and invoice. This practice started following this finding and will be maintained going forward.