Audit 19491

FY End
2022-12-31
Total Expended
$9.88M
Findings
30
Programs
4
Year: 2022 Accepted: 2023-09-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
26314 2022-003 Significant Deficiency Yes N
26315 2022-004 Significant Deficiency Yes L
26316 2022-005 Significant Deficiency Yes C
26317 2022-006 Material Weakness Yes P
26318 2022-006 Material Weakness Yes P
26319 2022-003 Significant Deficiency Yes N
26320 2022-004 Significant Deficiency Yes L
26321 2022-005 Significant Deficiency Yes C
26322 2022-006 Material Weakness Yes P
26323 2022-003 Significant Deficiency Yes N
26324 2022-004 Significant Deficiency Yes L
26325 2022-005 Significant Deficiency Yes C
26326 2022-006 Material Weakness Yes P
26327 2022-006 Material Weakness Yes P
26328 2022-006 Material Weakness Yes P
602756 2022-003 Significant Deficiency Yes N
602757 2022-004 Significant Deficiency Yes L
602758 2022-005 Significant Deficiency Yes C
602759 2022-006 Material Weakness Yes P
602760 2022-006 Material Weakness Yes P
602761 2022-003 Significant Deficiency Yes N
602762 2022-004 Significant Deficiency Yes L
602763 2022-005 Significant Deficiency Yes C
602764 2022-006 Material Weakness Yes P
602765 2022-003 Significant Deficiency Yes N
602766 2022-004 Significant Deficiency Yes L
602767 2022-005 Significant Deficiency Yes C
602768 2022-006 Material Weakness Yes P
602769 2022-006 Material Weakness Yes P
602770 2022-006 Material Weakness Yes P

Contacts

Name Title Type
DWE1ZMLAVB79 Nina Abubakari Auditee
3134166259 Anil Sakhuja Auditor
No contacts on file

Notes to SEFA

Title: SUBSEQUENT EVENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Detroit Health Care for the Homeless d/b/a Advantage Health Centers (the Organization) and is presented on the same basis of accounting as the financial statements. The information in this 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). In addition, expenditures reported on the schedule are recognized following the federal cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 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, change in net position or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. All subsequent events related to the major programs were evaluated through September 8, 2023, the date the accompanying reports were available to be issued. No significant event was noted that required adjustment or disclosure in the report.

Finding Details

As per the HRSA compliance manual, the health center must prepare a sliding fee discount schedule to be applied to the payment of fees based on the patient's ability to pay. ? For 3 out of 10 encounters tested, the sliding fee adjustment was not made as per the sliding fee discount schedule.
As per the OMB compliance supplement and the HRSA compliance manual, the Organization must submit the final SF-425 within the due date. During our audit, we noted that the final SF-425 for the period ended December 31, 2022 was submitted after the due date.
As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. During our audit we noted that appropriate documents supporting the drawdown of funds were not maintained by the organization, although, the total drawdowns were within the eligible expenses incurred.
2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). During the audit, we noted that the SEFA did not include all the federal grants received during the year. It was noted that the Organization does not have a system in place to correctly identify the source of funds received.
2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). During the audit, we noted that the SEFA did not include all the federal grants received during the year. It was noted that the Organization does not have a system in place to correctly identify the source of funds received.
As per the HRSA compliance manual, the health center must prepare a sliding fee discount schedule to be applied to the payment of fees based on the patient's ability to pay. ? For 3 out of 10 encounters tested, the sliding fee adjustment was not made as per the sliding fee discount schedule.
As per the OMB compliance supplement and the HRSA compliance manual, the Organization must submit the final SF-425 within the due date. During our audit, we noted that the final SF-425 for the period ended December 31, 2022 was submitted after the due date.
As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. During our audit we noted that appropriate documents supporting the drawdown of funds were not maintained by the organization, although, the total drawdowns were within the eligible expenses incurred.
2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). During the audit, we noted that the SEFA did not include all the federal grants received during the year. It was noted that the Organization does not have a system in place to correctly identify the source of funds received.
As per the HRSA compliance manual, the health center must prepare a sliding fee discount schedule to be applied to the payment of fees based on the patient's ability to pay. ? For 3 out of 10 encounters tested, the sliding fee adjustment was not made as per the sliding fee discount schedule.
As per the OMB compliance supplement and the HRSA compliance manual, the Organization must submit the final SF-425 within the due date. During our audit, we noted that the final SF-425 for the period ended December 31, 2022 was submitted after the due date.
As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. During our audit we noted that appropriate documents supporting the drawdown of funds were not maintained by the organization, although, the total drawdowns were within the eligible expenses incurred.
2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). During the audit, we noted that the SEFA did not include all the federal grants received during the year. It was noted that the Organization does not have a system in place to correctly identify the source of funds received.
2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). During the audit, we noted that the SEFA did not include all the federal grants received during the year. It was noted that the Organization does not have a system in place to correctly identify the source of funds received.
2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). During the audit, we noted that the SEFA did not include all the federal grants received during the year. It was noted that the Organization does not have a system in place to correctly identify the source of funds received.
As per the HRSA compliance manual, the health center must prepare a sliding fee discount schedule to be applied to the payment of fees based on the patient's ability to pay. ? For 3 out of 10 encounters tested, the sliding fee adjustment was not made as per the sliding fee discount schedule.
As per the OMB compliance supplement and the HRSA compliance manual, the Organization must submit the final SF-425 within the due date. During our audit, we noted that the final SF-425 for the period ended December 31, 2022 was submitted after the due date.
As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. During our audit we noted that appropriate documents supporting the drawdown of funds were not maintained by the organization, although, the total drawdowns were within the eligible expenses incurred.
2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). During the audit, we noted that the SEFA did not include all the federal grants received during the year. It was noted that the Organization does not have a system in place to correctly identify the source of funds received.
2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). During the audit, we noted that the SEFA did not include all the federal grants received during the year. It was noted that the Organization does not have a system in place to correctly identify the source of funds received.
As per the HRSA compliance manual, the health center must prepare a sliding fee discount schedule to be applied to the payment of fees based on the patient's ability to pay. ? For 3 out of 10 encounters tested, the sliding fee adjustment was not made as per the sliding fee discount schedule.
As per the OMB compliance supplement and the HRSA compliance manual, the Organization must submit the final SF-425 within the due date. During our audit, we noted that the final SF-425 for the period ended December 31, 2022 was submitted after the due date.
As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. During our audit we noted that appropriate documents supporting the drawdown of funds were not maintained by the organization, although, the total drawdowns were within the eligible expenses incurred.
2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). During the audit, we noted that the SEFA did not include all the federal grants received during the year. It was noted that the Organization does not have a system in place to correctly identify the source of funds received.
As per the HRSA compliance manual, the health center must prepare a sliding fee discount schedule to be applied to the payment of fees based on the patient's ability to pay. ? For 3 out of 10 encounters tested, the sliding fee adjustment was not made as per the sliding fee discount schedule.
As per the OMB compliance supplement and the HRSA compliance manual, the Organization must submit the final SF-425 within the due date. During our audit, we noted that the final SF-425 for the period ended December 31, 2022 was submitted after the due date.
As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. During our audit we noted that appropriate documents supporting the drawdown of funds were not maintained by the organization, although, the total drawdowns were within the eligible expenses incurred.
2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). During the audit, we noted that the SEFA did not include all the federal grants received during the year. It was noted that the Organization does not have a system in place to correctly identify the source of funds received.
2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). During the audit, we noted that the SEFA did not include all the federal grants received during the year. It was noted that the Organization does not have a system in place to correctly identify the source of funds received.
2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). During the audit, we noted that the SEFA did not include all the federal grants received during the year. It was noted that the Organization does not have a system in place to correctly identify the source of funds received.