FAC Explorer

Audit 18313

FY End
2022-12-31
Total Expended
$1.95M
Findings
4
Programs
4
Organization: Mantachie Rural Health Care, Inc. (MS)
Year: 2022 Accepted: 2023-03-27
Auditor: Terry Horne CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22302 2022-001 Material Weakness - L
22303 2022-001 Material Weakness - L
598744 2022-001 Material Weakness - L
598745 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.53M Yes 1
93.224 Covid-19-Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $390,057 Yes 1
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $16,921 - 0
93.526 Covid-19-Affordable Care Act (aca) Grants for Capital Development in Health Centers $7,345 - 0

Contacts

Name Title Type
JSHKFLCGLEL5 Marjorie McKinney Auditee
6622824226 Terry Horne Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note A- Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal award (the Schedule) of Mantachie Rural Health Care, Inc. under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of 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 Mantachie Rural Health Care, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Mantachie Rural Health Care, Inc.Note B-Summary of Significant Accounting PoliciesExpenditures 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. 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. Mantachie Rural Health Care, Inc. has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance.Note C- Loans OutstandingThe Organization had the following loan balance outstanding at December 31, 2022:Program TitleFederal CFDA NumberAmount OutstandingCommunity Facilities Loan10.766$424,629 De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding: 2022-001 Uniform Data System Report Federal Programs Department of Health and Human Services (DHHS) Health Center Program Cluster CFDA 93.224 and 93.527 Condition: The Uniform Data System report submitted to DHHS for the year ended December 31, 2021 reported incorrect data for federal grant draws, which are reported in table 9E. Federal grant draws were understated by approximately $520,000 in table 9E. Criteria: Uniform Guidance, Special Reporting ? Uniform Data System Cause: The above exception resulted from errors in preparing Table 9E of the Uniform Data System report. Effect: DHHS reviews the UDS data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported. Context/Sampling: The UDS contained incorrect data for patient revenue and expenses. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system be developed to ensure that accurate expenses and federal grant revenue are correctly reported and reconciled to the UDS report. HRSA should be informed of the error and the 2021 Table 9E should be revised and resubmitted, if requested. Auditee?s Response and Corrective Action Plan: Management concurs. Efforts will be made to ensure that the revenue and expenses are correctly recorded and reconciled to the revenue and expenses on the UDS report. Contact Person: Marjorie McKinney, CEO Anticipated Date of Completion: April 30, 2023
Finding 2022-001
Finding: 2022-001 Uniform Data System Report Federal Programs Department of Health and Human Services (DHHS) Health Center Program Cluster CFDA 93.224 and 93.527 Condition: The Uniform Data System report submitted to DHHS for the year ended December 31, 2021 reported incorrect data for federal grant draws, which are reported in table 9E. Federal grant draws were understated by approximately $520,000 in table 9E. Criteria: Uniform Guidance, Special Reporting ? Uniform Data System Cause: The above exception resulted from errors in preparing Table 9E of the Uniform Data System report. Effect: DHHS reviews the UDS data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported. Context/Sampling: The UDS contained incorrect data for patient revenue and expenses. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system be developed to ensure that accurate expenses and federal grant revenue are correctly reported and reconciled to the UDS report. HRSA should be informed of the error and the 2021 Table 9E should be revised and resubmitted, if requested. Auditee?s Response and Corrective Action Plan: Management concurs. Efforts will be made to ensure that the revenue and expenses are correctly recorded and reconciled to the revenue and expenses on the UDS report. Contact Person: Marjorie McKinney, CEO Anticipated Date of Completion: April 30, 2023
Finding 2022-001
Finding: 2022-001 Uniform Data System Report Federal Programs Department of Health and Human Services (DHHS) Health Center Program Cluster CFDA 93.224 and 93.527 Condition: The Uniform Data System report submitted to DHHS for the year ended December 31, 2021 reported incorrect data for federal grant draws, which are reported in table 9E. Federal grant draws were understated by approximately $520,000 in table 9E. Criteria: Uniform Guidance, Special Reporting ? Uniform Data System Cause: The above exception resulted from errors in preparing Table 9E of the Uniform Data System report. Effect: DHHS reviews the UDS data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported. Context/Sampling: The UDS contained incorrect data for patient revenue and expenses. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system be developed to ensure that accurate expenses and federal grant revenue are correctly reported and reconciled to the UDS report. HRSA should be informed of the error and the 2021 Table 9E should be revised and resubmitted, if requested. Auditee?s Response and Corrective Action Plan: Management concurs. Efforts will be made to ensure that the revenue and expenses are correctly recorded and reconciled to the revenue and expenses on the UDS report. Contact Person: Marjorie McKinney, CEO Anticipated Date of Completion: April 30, 2023
Finding 2022-001
Finding: 2022-001 Uniform Data System Report Federal Programs Department of Health and Human Services (DHHS) Health Center Program Cluster CFDA 93.224 and 93.527 Condition: The Uniform Data System report submitted to DHHS for the year ended December 31, 2021 reported incorrect data for federal grant draws, which are reported in table 9E. Federal grant draws were understated by approximately $520,000 in table 9E. Criteria: Uniform Guidance, Special Reporting ? Uniform Data System Cause: The above exception resulted from errors in preparing Table 9E of the Uniform Data System report. Effect: DHHS reviews the UDS data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported. Context/Sampling: The UDS contained incorrect data for patient revenue and expenses. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system be developed to ensure that accurate expenses and federal grant revenue are correctly reported and reconciled to the UDS report. HRSA should be informed of the error and the 2021 Table 9E should be revised and resubmitted, if requested. Auditee?s Response and Corrective Action Plan: Management concurs. Efforts will be made to ensure that the revenue and expenses are correctly recorded and reconciled to the revenue and expenses on the UDS report. Contact Person: Marjorie McKinney, CEO Anticipated Date of Completion: April 30, 2023