FAC Explorer

Audit 1205

FY End
2022-06-30
Total Expended
$8.42M
Findings
6
Programs
14
Organization: Christian Community Health Center (IL)
Year: 2022 Accepted: 2023-10-24
Auditor: Capincrouse LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
624 2022-005 Significant Deficiency - N
625 2022-006 Significant Deficiency Yes HL
626 2022-007 - - N
577066 2022-005 Significant Deficiency - N
577067 2022-006 Significant Deficiency Yes HL
577068 2022-007 - - N

Programs

ALN Program Spent Major Findings
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.80M Yes 2
93.224 Covid-19 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.01M Yes 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $293,792 - 0
93.917 Hiv Care Formula Grants $214,036 - 0
14.241 Housing Opportunities for Persons with Aids $139,921 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $133,172 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $122,331 - 0
93.526 Covid-19 Affordable Care Act (aca) Grants for Capital Development in Health Centers $98,355 - 0
14.218 Community Development Block Grants/entitlement Grants $69,526 - 0
14.267 Continuum of Care Program $49,821 Yes 0
14.231 Covid-19 Emergency Solutions Grant Program $36,341 - 0
93.940 Hiv Prevention Activities_health Department Based $31,679 - 0
93.928 Special Projects of National Significance $23,919 - 0
93.914 Hiv Emergency Relief Project Grants $12,992 - 0

Contacts

Name Title Type
UUVSU7NZ18E5 L. Renee Wallace, CPA Auditee
7732334100 Julie Adams, CPA Auditor
No contacts on file

Notes to SEFA

Title: RELATIONSHIP TO FINANCIAL STATEMENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Christian Community Health Center (CCHC) under programs of the federal government for the year ending June 30, 2022. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Expenditures in the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. If CCHC is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: CCHC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. See the Notes to the SEFA for chart/table
Title: SUBRECIPIENTS, NON-CASH ASSISTANCE, FEDERAL INSURANCE, LOANS, AND LOAN GUARANTEES Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Christian Community Health Center (CCHC) under programs of the federal government for the year ending June 30, 2022. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Expenditures in the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. If CCHC is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: CCHC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. CCHC did not provide any federal funds to subrecipients nor did they receive any federal non-cash assistance, insurance, loans, or loan guarantees.

Finding Details

Finding 2022-005
Sliding Scale Assessment Significant Deficiency U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES ALN #: 93.224 Federal Award Identification #: H80CS00594 Condition: The sliding scale assessment based on the patient’s ability to pay was not always accurately performed or applied. Criteria: 42 CFR Part 51c.303 (f) Questioned Costs: $0 Context: Out of 6 patients tested, CCHC incorrectly calculated a sliding scale fee discount when the patient didn’t qualify based on income. For another patient, the assessment was correctly made but they did not charge the patient the sliding scale fee. Cause: Human error, challenges with the system in even identifying patients assessed a sliding scale fee. Effect: Non-compliance with federal regulations Identification as repeat finding, if applicable: not applicable Recommendation: We recommend that the system be set up to better flag patients who have been assessed for sliding scale and a periodic secondary review be completed to ensure accuracy of assessment. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-006
Reporting and Period of Performance Support Significant Deficiency U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES ALN #: 93.224 Federal Award Identification #: H80CS00594 Condition: Support for annual SF-425 Federal Financial Report (FFR) submitted for the grant period ending 2/28/22 not maintained nor was there a completed budget period reconciliation performed to determine if the unobligated grant funds reported was accurate. CCHC also did not indicate their intention of carrying forward the funds to the next budget period in the remarks section of the report. Criteria: 45 CFR Part 75.302(b), 45 CFR Part 75.308 (d) Questioned Costs: $0 Context: The cumulative authorized amounts and grant funds drawn reported $575,000 in unobligated funds but the internal document for the main award showed that the budget period funds were spent. However, the prior year FFR reported all the funds as being spent but actually had $553,000 unspent. There are additional sub allocations that are to be factored in as well. Cause: Turnover in staffing, the grant tracker that was used in prior years was not maintained to provide a clear audit trail of underlying support for both reporting and period of performance. Effect: Noncompliance with federal requirements. Identification as repeat finding, if applicable: 2021-001 Recommendation: We recommend that CCHC track grant funds authorized and expended by budget period to ensure accurate FFR's and compliance with period of performance requirements. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-007
Calculation of Participant Portion of Rent and Reasonable Rent Rate Review U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ALN #: 14.267 Federal Award Identification #: IL0373L5T102113 Condition: Participant reassessment for their portion of the rent and a reasonable rent rate assessment was not completed annually. Criteria: 24 CFR 578.77, 24 CFR 578.49 (b) Questioned Costs: $0 Context: Out of 37 participants tested, 1 participant did not have the annual rent calculation performed and the most recent reasonable rent rate determination was made in 2020. Cause: Turnover in staffing, there was a change in counselors and the files were not located. Effect: Noncompliance with federal requirements. Identification as repeat finding, if applicable: not applicable Recommendation: We recommend that period spot checks be completed on participant files to ensure that program requirements are being met. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-005
Sliding Scale Assessment Significant Deficiency U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES ALN #: 93.224 Federal Award Identification #: H80CS00594 Condition: The sliding scale assessment based on the patient’s ability to pay was not always accurately performed or applied. Criteria: 42 CFR Part 51c.303 (f) Questioned Costs: $0 Context: Out of 6 patients tested, CCHC incorrectly calculated a sliding scale fee discount when the patient didn’t qualify based on income. For another patient, the assessment was correctly made but they did not charge the patient the sliding scale fee. Cause: Human error, challenges with the system in even identifying patients assessed a sliding scale fee. Effect: Non-compliance with federal regulations Identification as repeat finding, if applicable: not applicable Recommendation: We recommend that the system be set up to better flag patients who have been assessed for sliding scale and a periodic secondary review be completed to ensure accuracy of assessment. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-006
Reporting and Period of Performance Support Significant Deficiency U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES ALN #: 93.224 Federal Award Identification #: H80CS00594 Condition: Support for annual SF-425 Federal Financial Report (FFR) submitted for the grant period ending 2/28/22 not maintained nor was there a completed budget period reconciliation performed to determine if the unobligated grant funds reported was accurate. CCHC also did not indicate their intention of carrying forward the funds to the next budget period in the remarks section of the report. Criteria: 45 CFR Part 75.302(b), 45 CFR Part 75.308 (d) Questioned Costs: $0 Context: The cumulative authorized amounts and grant funds drawn reported $575,000 in unobligated funds but the internal document for the main award showed that the budget period funds were spent. However, the prior year FFR reported all the funds as being spent but actually had $553,000 unspent. There are additional sub allocations that are to be factored in as well. Cause: Turnover in staffing, the grant tracker that was used in prior years was not maintained to provide a clear audit trail of underlying support for both reporting and period of performance. Effect: Noncompliance with federal requirements. Identification as repeat finding, if applicable: 2021-001 Recommendation: We recommend that CCHC track grant funds authorized and expended by budget period to ensure accurate FFR's and compliance with period of performance requirements. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-007
Calculation of Participant Portion of Rent and Reasonable Rent Rate Review U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ALN #: 14.267 Federal Award Identification #: IL0373L5T102113 Condition: Participant reassessment for their portion of the rent and a reasonable rent rate assessment was not completed annually. Criteria: 24 CFR 578.77, 24 CFR 578.49 (b) Questioned Costs: $0 Context: Out of 37 participants tested, 1 participant did not have the annual rent calculation performed and the most recent reasonable rent rate determination was made in 2020. Cause: Turnover in staffing, there was a change in counselors and the files were not located. Effect: Noncompliance with federal requirements. Identification as repeat finding, if applicable: not applicable Recommendation: We recommend that period spot checks be completed on participant files to ensure that program requirements are being met. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.