FAC Explorer

Audit 19605

FY End
2022-02-28
Total Expended
$2.03M
Findings
2
Programs
5
Organization: Rural Alliance for Better Family Health, Inc. D/b/a Southern Missouri (MO)
Year: 2022 Accepted: 2023-02-28
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21785 2022-001 Significant Deficiency - ABL
598227 2022-001 Significant Deficiency - ABL

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $958,115 Yes 0
93.498 Covid-19 - Provider Relief Fund $404,061 Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $350,304 Yes 0
93.224 Covid-19 - Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $317,965 Yes 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $3,816 - 0

Contacts

Name Title Type
KVQZGJN4BDP3 Bryan Adcock Auditee
4172558464 Christy Yoakum Auditor
No contacts on file

Notes to SEFA

Title: Note 3 Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Rural Alliance for Better Family Health, Inc., d/b/a Southern Missouri Community Health Center, under programs of the federal government for the year ended February 28, 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 Rural Alliance for Better Family Health, Inc., d/b/a Southern Missouri Community Health Center, it is not intended to and does not present the financial position, results of operations, change in net assets or cash flows of Rural Alliance for Better Family Health, Inc., d/b/a Southern Missouri Community Health Center. De Minimis Rate Used: N Rate Explanation: 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Rural Alliance for Better Family Health, Inc., d/b/a Southern Missouri Community Health Center, has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Rural Alliance for Better Family Health, Inc., d/b/a Southern Missouri Community Health Center, did not have any federal loan programs during the year ended February 28, 2022.
Title: Note 4 Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Rural Alliance for Better Family Health, Inc., d/b/a Southern Missouri Community Health Center, under programs of the federal government for the year ended February 28, 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 Rural Alliance for Better Family Health, Inc., d/b/a Southern Missouri Community Health Center, it is not intended to and does not present the financial position, results of operations, change in net assets or cash flows of Rural Alliance for Better Family Health, Inc., d/b/a Southern Missouri Community Health Center. De Minimis Rate Used: N Rate Explanation: 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Rural Alliance for Better Family Health, Inc., d/b/a Southern Missouri Community Health Center, has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Personal Protective Equipment (PPE) (Unaudited): Rural Alliance for Better Family Health, Inc., d/b/a Southern Missouri Community Health Center, did not receive any donated PPE during the year ended February 28, 2022.

Finding Details

Finding 2022-001
Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) and Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116 136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition ? The Organization is required to prepare and submit period one provider relief fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned costs ? Unknown Context ? The period one provider relief fund report was tested. The Organization selected option three to report lost revenues based on quarterly actual amounts. The Organization incorrectly included the Medicaid adjustments in the wrong direction in order to tie out total patient revenue and certain other Medicaid adjustments were not allocated throughout the fiscal year. Error resulted in overstated lost revenues. However, once the lost revenue calculation was corrected, the Organization was able to show they had sufficient lost revenues and did not impact the recognition of Provider Relief Funds. Effect ? Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Lost revenues were not accurately reported. Cause ? The Organization did not correctly enter the Medicaid adjustments to their lost revenue calculation which resulted in overstated lost revenue. Identification as a repeat finding ? Not a repeat finding Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reports are accurate and agree to the final adjusted financial statements.
Finding 2022-001
Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) and Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116 136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition ? The Organization is required to prepare and submit period one provider relief fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned costs ? Unknown Context ? The period one provider relief fund report was tested. The Organization selected option three to report lost revenues based on quarterly actual amounts. The Organization incorrectly included the Medicaid adjustments in the wrong direction in order to tie out total patient revenue and certain other Medicaid adjustments were not allocated throughout the fiscal year. Error resulted in overstated lost revenues. However, once the lost revenue calculation was corrected, the Organization was able to show they had sufficient lost revenues and did not impact the recognition of Provider Relief Funds. Effect ? Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Lost revenues were not accurately reported. Cause ? The Organization did not correctly enter the Medicaid adjustments to their lost revenue calculation which resulted in overstated lost revenue. Identification as a repeat finding ? Not a repeat finding Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reports are accurate and agree to the final adjusted financial statements.