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Financial Management and Accounting Systems

In this section:

Primary Reviewer: Fiscal Expert

Secondary Reviewer: Governance/Administrative Expert

Authority: Sections 330(e)(5)(D), 330(k)(3)(D), 330(k)(3)(N), and 330(q) of the Public Health Service (PHS) Act; 42 CFR 51c.113, 42 CFR 56.114, 42 CFR 51c.303(d), and 42 CFR 56.303(d); and 45 CFR Part 75 Subparts D, E and F

Health Center Program Compliance Manual Related Considerations

Document Checklist for Health Center Staff

Demonstrating Compliance

  1. Is this a Look-Alike Site Visit?

    Response is either: Yes or No

    NOTE: Because look-alikes do not receive federal funding under section 330 of the PHS Act, any aspects of a requirement that relate to the use of Health Center Program federal award funds are not applicable to look-alikes.

Select each element below for the corresponding text of the element, site visit team methodology, and site visit finding questions.

Footnotes

1. GAAP and GASB are used as defined in 45 CFR Part 75.

2. A health center’s “total budget” includes the Health Center Program federal award funds and all other sources of revenue in support of the HRSA-approved Health Center Program scope of project. For additional detail, see [Health Center Program Compliance Manual] Chapter 17: Budget.

3. Per 45 CFR 75.308, post-award, federal award recipients are required to report significant deviations from budget or project scope or objective, and are required to request prior approvals from HHS awarding agencies for budget and program plan revisions (re-budgeting). “Re-budgeting, or moving funds between direct cost budget categories in an approved budget, is considered significant when cumulative transfers for a single budget period exceeds 25 percent of the total approved budget (inclusive of direct and indirect costs and federal funds and required matching or cost sharing). The base used for determining significant re-budgeting excludes carryover balances but includes any amounts awarded as supplements.”

4. The requirement to safeguard federal assets as described in this bullet substantially reflects the requirement to have written policies and procedures in place to ensure the appropriate use of federal funds in compliance with applicable federal statutes, regulations, and the terms and conditions of the federal award. See Section 330(k)(3)(N) of the PHS Act.

5. Federal program and federal award identification would include, as applicable, the Catalog of Federal Domestic Assistance (CFDA) title and number, federal award identification number and year, name of the HHS awarding agency, and name of the pass-through entity, if any.

6. The cost principles are set forth in 45 CFR Part 75, Subpart E.

7. For more information on legislative mandates related to annual appropriations that limit the use of funds from HRSA awards, visit the HRSA Grants Policies, Regulations, & Guidance website.

Date Last Reviewed: