FAC Explorer

Audit 1866

FY End
2023-01-31
Total Expended
$9.19M
Findings
8
Programs
6
Organization: Northwest Health Services, Inc. (MO)
Year: 2023 Accepted: 2023-10-31
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
986 2023-001 Material Weakness Yes I
987 2023-001 Material Weakness Yes I
988 2023-001 Material Weakness Yes I
989 2023-001 Material Weakness Yes I
577428 2023-001 Material Weakness Yes I
577429 2023-001 Material Weakness Yes I
577430 2023-001 Material Weakness Yes I
577431 2023-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $4.01M Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.54M Yes 1
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $840,450 Yes 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $377,252 - 0
93.778 Medical Assistance Program $54,385 - 0
93.461 Covid-19 Testing for the Uninsured $2,695 - 0

Contacts

Name Title Type
VUYACEZFVRF4 Matt Younger Auditee
8163855993 Jansen Otterness Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Organization 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 award activity of Northwest Health Services, Inc. (the “Organization”) under programs of the federal government for the year ended January 31, 2023. 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 the Organization, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of the Organization.
Title: Federal Loan Programs 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization did not have any federal loan programs during the year ended January 31, 2023.
Title: Personal Protective Equipment (PPE) (Unaudited) 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization did not receive donated PPE from a federal source during the year ended January 31, 2023.

Finding Details

Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS00671-2204, 1 C14CS39842-01-04, and 1 H8FCS41342-01-00 Program Year 2023 Criteria or Specific Requirement – Procurement – 45 CFR 75.329 Condition – The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned Costs – Unknown Context – A sample of five procurements were tested out of a population of thirty-two procurements totaling $3,526,022. The sample was not, and is not intended to be, statistically valid. Of the five procurements tested, three procurements in the amount of $503,098 were not completed in accordance with the Organization’s procurement policy for vendor selection. Effect – Purchases were made that did not adhere to the Organization’s procurement policy. Cause – The Organization did not comply with their federal procurement policy. Identification as a Repeat Finding – Repeat finding 2022-003. Recommendation – The Organization should review its procurement policy and ensure proper staff education on the policy is established. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with the Uniform Guidance.
Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS00671-2204, 1 C14CS39842-01-04, and 1 H8FCS41342-01-00 Program Year 2023 Criteria or Specific Requirement – Procurement – 45 CFR 75.329 Condition – The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned Costs – Unknown Context – A sample of five procurements were tested out of a population of thirty-two procurements totaling $3,526,022. The sample was not, and is not intended to be, statistically valid. Of the five procurements tested, three procurements in the amount of $503,098 were not completed in accordance with the Organization’s procurement policy for vendor selection. Effect – Purchases were made that did not adhere to the Organization’s procurement policy. Cause – The Organization did not comply with their federal procurement policy. Identification as a Repeat Finding – Repeat finding 2022-003. Recommendation – The Organization should review its procurement policy and ensure proper staff education on the policy is established. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with the Uniform Guidance.
Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS00671-2204, 1 C14CS39842-01-04, and 1 H8FCS41342-01-00 Program Year 2023 Criteria or Specific Requirement – Procurement – 45 CFR 75.329 Condition – The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned Costs – Unknown Context – A sample of five procurements were tested out of a population of thirty-two procurements totaling $3,526,022. The sample was not, and is not intended to be, statistically valid. Of the five procurements tested, three procurements in the amount of $503,098 were not completed in accordance with the Organization’s procurement policy for vendor selection. Effect – Purchases were made that did not adhere to the Organization’s procurement policy. Cause – The Organization did not comply with their federal procurement policy. Identification as a Repeat Finding – Repeat finding 2022-003. Recommendation – The Organization should review its procurement policy and ensure proper staff education on the policy is established. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with the Uniform Guidance.
Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS00671-2204, 1 C14CS39842-01-04, and 1 H8FCS41342-01-00 Program Year 2023 Criteria or Specific Requirement – Procurement – 45 CFR 75.329 Condition – The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned Costs – Unknown Context – A sample of five procurements were tested out of a population of thirty-two procurements totaling $3,526,022. The sample was not, and is not intended to be, statistically valid. Of the five procurements tested, three procurements in the amount of $503,098 were not completed in accordance with the Organization’s procurement policy for vendor selection. Effect – Purchases were made that did not adhere to the Organization’s procurement policy. Cause – The Organization did not comply with their federal procurement policy. Identification as a Repeat Finding – Repeat finding 2022-003. Recommendation – The Organization should review its procurement policy and ensure proper staff education on the policy is established. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with the Uniform Guidance.
Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS00671-2204, 1 C14CS39842-01-04, and 1 H8FCS41342-01-00 Program Year 2023 Criteria or Specific Requirement – Procurement – 45 CFR 75.329 Condition – The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned Costs – Unknown Context – A sample of five procurements were tested out of a population of thirty-two procurements totaling $3,526,022. The sample was not, and is not intended to be, statistically valid. Of the five procurements tested, three procurements in the amount of $503,098 were not completed in accordance with the Organization’s procurement policy for vendor selection. Effect – Purchases were made that did not adhere to the Organization’s procurement policy. Cause – The Organization did not comply with their federal procurement policy. Identification as a Repeat Finding – Repeat finding 2022-003. Recommendation – The Organization should review its procurement policy and ensure proper staff education on the policy is established. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with the Uniform Guidance.
Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS00671-2204, 1 C14CS39842-01-04, and 1 H8FCS41342-01-00 Program Year 2023 Criteria or Specific Requirement – Procurement – 45 CFR 75.329 Condition – The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned Costs – Unknown Context – A sample of five procurements were tested out of a population of thirty-two procurements totaling $3,526,022. The sample was not, and is not intended to be, statistically valid. Of the five procurements tested, three procurements in the amount of $503,098 were not completed in accordance with the Organization’s procurement policy for vendor selection. Effect – Purchases were made that did not adhere to the Organization’s procurement policy. Cause – The Organization did not comply with their federal procurement policy. Identification as a Repeat Finding – Repeat finding 2022-003. Recommendation – The Organization should review its procurement policy and ensure proper staff education on the policy is established. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with the Uniform Guidance.
Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS00671-2204, 1 C14CS39842-01-04, and 1 H8FCS41342-01-00 Program Year 2023 Criteria or Specific Requirement – Procurement – 45 CFR 75.329 Condition – The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned Costs – Unknown Context – A sample of five procurements were tested out of a population of thirty-two procurements totaling $3,526,022. The sample was not, and is not intended to be, statistically valid. Of the five procurements tested, three procurements in the amount of $503,098 were not completed in accordance with the Organization’s procurement policy for vendor selection. Effect – Purchases were made that did not adhere to the Organization’s procurement policy. Cause – The Organization did not comply with their federal procurement policy. Identification as a Repeat Finding – Repeat finding 2022-003. Recommendation – The Organization should review its procurement policy and ensure proper staff education on the policy is established. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with the Uniform Guidance.
Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS00671-2204, 1 C14CS39842-01-04, and 1 H8FCS41342-01-00 Program Year 2023 Criteria or Specific Requirement – Procurement – 45 CFR 75.329 Condition – The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned Costs – Unknown Context – A sample of five procurements were tested out of a population of thirty-two procurements totaling $3,526,022. The sample was not, and is not intended to be, statistically valid. Of the five procurements tested, three procurements in the amount of $503,098 were not completed in accordance with the Organization’s procurement policy for vendor selection. Effect – Purchases were made that did not adhere to the Organization’s procurement policy. Cause – The Organization did not comply with their federal procurement policy. Identification as a Repeat Finding – Repeat finding 2022-003. Recommendation – The Organization should review its procurement policy and ensure proper staff education on the policy is established. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with the Uniform Guidance.