FAC Explorer

Audit 2069

FY End
2023-03-31
Total Expended
$7.10M
Findings
6
Programs
3
Organization: Advance Community Health (NC)
Year: 2023 Accepted: 2023-11-01
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1085 2023-002 Material Weakness - L
1086 2023-002 Material Weakness - L
1087 2023-002 Material Weakness - L
577527 2023-002 Material Weakness - L
577528 2023-002 Material Weakness - L
577529 2023-002 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 $3.46M Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.56M Yes 1
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $85,993 - 0

Contacts

Name Title Type
CX75APM5JYE3 Tiffany Robertson Auditee
5095084720 David Fields Auditor
No contacts on file

Notes to SEFA

Title: Note 1: 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: Advance Community Health, Inc. 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 Advance Community Health, Inc. under programs of the federal government for the year ended March 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 Advance Community Health, Inc., it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of Advance Community Health, Inc.
Title: Note 4: 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: Advance Community Health, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Advance Community Health, Inc. did not have any federal loan programs during the year ended March 31, 2023.
Title: Note 5: 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: Advance Community Health, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Advance Community Health, Inc. did not receive donated PPE during the year ended March 31, 2023.

Finding Details

Finding 2023-002
Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Federal Financial Report (FFR) for each grant year for each separate awards in the cluster. Questioned cost – None Context – The FFR was selected for testing with specific data from the line items selected. The sampling methodology used is not and is not intended to be statistically valid. Exceptions were noted related to the annual FFR report. Effect – Potential errors were made on the annual FFR report. Cause – The Organization was unable to provide supporting documentation that agreed to the line items tested on the report. Identification as a Repeat Finding – Not a repeat finding. Recommendation – The Organization should revise policies and procedures over federal reporting to ensure reports are prepared using complete information and supporting documentation for federal grant reports should be maintained.
Finding 2023-002
Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Federal Financial Report (FFR) for each grant year for each separate awards in the cluster. Questioned cost – None Context – The FFR was selected for testing with specific data from the line items selected. The sampling methodology used is not and is not intended to be statistically valid. Exceptions were noted related to the annual FFR report. Effect – Potential errors were made on the annual FFR report. Cause – The Organization was unable to provide supporting documentation that agreed to the line items tested on the report. Identification as a Repeat Finding – Not a repeat finding. Recommendation – The Organization should revise policies and procedures over federal reporting to ensure reports are prepared using complete information and supporting documentation for federal grant reports should be maintained.
Finding 2023-002
Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Federal Financial Report (FFR) for each grant year for each separate awards in the cluster. Questioned cost – None Context – The FFR was selected for testing with specific data from the line items selected. The sampling methodology used is not and is not intended to be statistically valid. Exceptions were noted related to the annual FFR report. Effect – Potential errors were made on the annual FFR report. Cause – The Organization was unable to provide supporting documentation that agreed to the line items tested on the report. Identification as a Repeat Finding – Not a repeat finding. Recommendation – The Organization should revise policies and procedures over federal reporting to ensure reports are prepared using complete information and supporting documentation for federal grant reports should be maintained.
Finding 2023-002
Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Federal Financial Report (FFR) for each grant year for each separate awards in the cluster. Questioned cost – None Context – The FFR was selected for testing with specific data from the line items selected. The sampling methodology used is not and is not intended to be statistically valid. Exceptions were noted related to the annual FFR report. Effect – Potential errors were made on the annual FFR report. Cause – The Organization was unable to provide supporting documentation that agreed to the line items tested on the report. Identification as a Repeat Finding – Not a repeat finding. Recommendation – The Organization should revise policies and procedures over federal reporting to ensure reports are prepared using complete information and supporting documentation for federal grant reports should be maintained.
Finding 2023-002
Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Federal Financial Report (FFR) for each grant year for each separate awards in the cluster. Questioned cost – None Context – The FFR was selected for testing with specific data from the line items selected. The sampling methodology used is not and is not intended to be statistically valid. Exceptions were noted related to the annual FFR report. Effect – Potential errors were made on the annual FFR report. Cause – The Organization was unable to provide supporting documentation that agreed to the line items tested on the report. Identification as a Repeat Finding – Not a repeat finding. Recommendation – The Organization should revise policies and procedures over federal reporting to ensure reports are prepared using complete information and supporting documentation for federal grant reports should be maintained.
Finding 2023-002
Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Federal Financial Report (FFR) for each grant year for each separate awards in the cluster. Questioned cost – None Context – The FFR was selected for testing with specific data from the line items selected. The sampling methodology used is not and is not intended to be statistically valid. Exceptions were noted related to the annual FFR report. Effect – Potential errors were made on the annual FFR report. Cause – The Organization was unable to provide supporting documentation that agreed to the line items tested on the report. Identification as a Repeat Finding – Not a repeat finding. Recommendation – The Organization should revise policies and procedures over federal reporting to ensure reports are prepared using complete information and supporting documentation for federal grant reports should be maintained.