FAC Explorer

Audit 15656

FY End
2022-12-31
Total Expended
$3.95M
Findings
16
Programs
8
Organization: Neighborhood Healthsource (MN)
Year: 2022 Accepted: 2024-02-05
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11819 2022-001 Significant Deficiency Yes L
11820 2022-002 Significant Deficiency - I
11821 2022-001 Significant Deficiency Yes L
11822 2022-002 Significant Deficiency - I
11823 2022-001 Significant Deficiency Yes L
11824 2022-002 Significant Deficiency - I
11825 2022-001 Significant Deficiency Yes L
11826 2022-002 Significant Deficiency - I
588261 2022-001 Significant Deficiency Yes L
588262 2022-002 Significant Deficiency - I
588263 2022-001 Significant Deficiency Yes L
588264 2022-002 Significant Deficiency - I
588265 2022-001 Significant Deficiency Yes L
588266 2022-002 Significant Deficiency - I
588267 2022-001 Significant Deficiency Yes L
588268 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.67M Yes 2
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $590,222 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $500,036 Yes 2
93.137 Community Programs to Improve Minority Health Grant Program $68,381 - 0
93.800 Organized Approaches to Increase Colorectal Cancer Screening $51,245 - 0
93.558 Temporary Assistance for Needy Families $39,200 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $22,535 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $7,043 - 0

Contacts

Name Title Type
WLXLCSZ5Y4C8 Curt Engels Auditee
6122872432 Tim Ritter Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Note 2: Summary of Significant Accounting Policies Expenditures reported on 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. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect Cost Rate Neighborhood HealthSource has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Neighborhood HealthSource under programs of the federal government for the year ended December 31, 2022. The information in the Schedule is presented in accordance with 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”). Because the Schedule presents only a selected portion of the operations of Neighborhood HealthSource, it is not intended to and does not present the financial position, changes in net assets or cash flows of Neighborhood HealthSource.
Title: Note 4: Sub-Recipients Accounting Policies: Note 2: Summary of Significant Accounting Policies Expenditures reported on 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. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect Cost Rate Neighborhood HealthSource has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Neighborhood HealthSource does not have any sub-recipients of federal awards.
Title: Note 5: Temporary Assistance for Needy Families Accounting Policies: Note 2: Summary of Significant Accounting Policies Expenditures reported on 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. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect Cost Rate Neighborhood HealthSource has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal awards comprised approximately 20% of the total award amounts from the Minnesota Department of Health FPSP program; accordingly, federal expenditures represent only the federal share of the total expenditures.

Finding Details

Finding 2022-001
Finding 2022-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2023. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress.
Finding 2022-002
Finding 2022-002 Repeat Finding: No Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Procurement Condition: The Health Center did not meet the procurement obligations under the grant during the year. During the audit, it was determined the Health Center did not perform or maintain the support for the required vendor suspension and debarment procedures that are outlined under Uniform Guidance. Criteria: The Health Center is required to follow Suspension & Debarment, Sole Source, and Small Acquisitions procedures to conform to Uniform Guidance standards. Cause: Procurement procedures were not performed for the required vendors and purchases made in 2022. Effect: The Health Center was not in compliance with federal regulation and the Health Center Program grant. Recommendation: We recommend procedures as noted in the Health Center's procurement policy be followed and documented on the required purchases and vendors. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the small accounting team.
Finding 2022-001
Finding 2022-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2023. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress.
Finding 2022-002
Finding 2022-002 Repeat Finding: No Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Procurement Condition: The Health Center did not meet the procurement obligations under the grant during the year. During the audit, it was determined the Health Center did not perform or maintain the support for the required vendor suspension and debarment procedures that are outlined under Uniform Guidance. Criteria: The Health Center is required to follow Suspension & Debarment, Sole Source, and Small Acquisitions procedures to conform to Uniform Guidance standards. Cause: Procurement procedures were not performed for the required vendors and purchases made in 2022. Effect: The Health Center was not in compliance with federal regulation and the Health Center Program grant. Recommendation: We recommend procedures as noted in the Health Center's procurement policy be followed and documented on the required purchases and vendors. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the small accounting team.
Finding 2022-001
Finding 2022-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2023. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress.
Finding 2022-002
Finding 2022-002 Repeat Finding: No Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Procurement Condition: The Health Center did not meet the procurement obligations under the grant during the year. During the audit, it was determined the Health Center did not perform or maintain the support for the required vendor suspension and debarment procedures that are outlined under Uniform Guidance. Criteria: The Health Center is required to follow Suspension & Debarment, Sole Source, and Small Acquisitions procedures to conform to Uniform Guidance standards. Cause: Procurement procedures were not performed for the required vendors and purchases made in 2022. Effect: The Health Center was not in compliance with federal regulation and the Health Center Program grant. Recommendation: We recommend procedures as noted in the Health Center's procurement policy be followed and documented on the required purchases and vendors. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the small accounting team.
Finding 2022-001
Finding 2022-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2023. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress.
Finding 2022-002
Finding 2022-002 Repeat Finding: No Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Procurement Condition: The Health Center did not meet the procurement obligations under the grant during the year. During the audit, it was determined the Health Center did not perform or maintain the support for the required vendor suspension and debarment procedures that are outlined under Uniform Guidance. Criteria: The Health Center is required to follow Suspension & Debarment, Sole Source, and Small Acquisitions procedures to conform to Uniform Guidance standards. Cause: Procurement procedures were not performed for the required vendors and purchases made in 2022. Effect: The Health Center was not in compliance with federal regulation and the Health Center Program grant. Recommendation: We recommend procedures as noted in the Health Center's procurement policy be followed and documented on the required purchases and vendors. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the small accounting team.
Finding 2022-001
Finding 2022-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2023. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress.
Finding 2022-002
Finding 2022-002 Repeat Finding: No Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Procurement Condition: The Health Center did not meet the procurement obligations under the grant during the year. During the audit, it was determined the Health Center did not perform or maintain the support for the required vendor suspension and debarment procedures that are outlined under Uniform Guidance. Criteria: The Health Center is required to follow Suspension & Debarment, Sole Source, and Small Acquisitions procedures to conform to Uniform Guidance standards. Cause: Procurement procedures were not performed for the required vendors and purchases made in 2022. Effect: The Health Center was not in compliance with federal regulation and the Health Center Program grant. Recommendation: We recommend procedures as noted in the Health Center's procurement policy be followed and documented on the required purchases and vendors. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the small accounting team.
Finding 2022-001
Finding 2022-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2023. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress.
Finding 2022-002
Finding 2022-002 Repeat Finding: No Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Procurement Condition: The Health Center did not meet the procurement obligations under the grant during the year. During the audit, it was determined the Health Center did not perform or maintain the support for the required vendor suspension and debarment procedures that are outlined under Uniform Guidance. Criteria: The Health Center is required to follow Suspension & Debarment, Sole Source, and Small Acquisitions procedures to conform to Uniform Guidance standards. Cause: Procurement procedures were not performed for the required vendors and purchases made in 2022. Effect: The Health Center was not in compliance with federal regulation and the Health Center Program grant. Recommendation: We recommend procedures as noted in the Health Center's procurement policy be followed and documented on the required purchases and vendors. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the small accounting team.
Finding 2022-001
Finding 2022-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2023. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress.
Finding 2022-002
Finding 2022-002 Repeat Finding: No Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Procurement Condition: The Health Center did not meet the procurement obligations under the grant during the year. During the audit, it was determined the Health Center did not perform or maintain the support for the required vendor suspension and debarment procedures that are outlined under Uniform Guidance. Criteria: The Health Center is required to follow Suspension & Debarment, Sole Source, and Small Acquisitions procedures to conform to Uniform Guidance standards. Cause: Procurement procedures were not performed for the required vendors and purchases made in 2022. Effect: The Health Center was not in compliance with federal regulation and the Health Center Program grant. Recommendation: We recommend procedures as noted in the Health Center's procurement policy be followed and documented on the required purchases and vendors. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the small accounting team.
Finding 2022-001
Finding 2022-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2023. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress.
Finding 2022-002
Finding 2022-002 Repeat Finding: No Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Procurement Condition: The Health Center did not meet the procurement obligations under the grant during the year. During the audit, it was determined the Health Center did not perform or maintain the support for the required vendor suspension and debarment procedures that are outlined under Uniform Guidance. Criteria: The Health Center is required to follow Suspension & Debarment, Sole Source, and Small Acquisitions procedures to conform to Uniform Guidance standards. Cause: Procurement procedures were not performed for the required vendors and purchases made in 2022. Effect: The Health Center was not in compliance with federal regulation and the Health Center Program grant. Recommendation: We recommend procedures as noted in the Health Center's procurement policy be followed and documented on the required purchases and vendors. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the small accounting team.