Audit 20979

FY End
2022-01-31
Total Expended
$3.04M
Findings
6
Programs
4
Year: 2022 Accepted: 2022-10-24
Auditor: Terry Horne CPA

Organization Exclusion Status:

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Contacts

Name Title Type
URJ2GPRKBJT8 Gayanne Williams Auditee
7312536690 Terry Horne Auditor
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Notes to SEFA

Accounting Policies: Note A- Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal award (the Schedule) of Citizens of Lake County for Health Care, Inc. under programs of the federal government for the year ended January 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 Citizens of Lake County for Health Care, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Citizens of Lake County for 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. Citizens of Lake County for Health Care, Inc. has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance.Note C- SubrecipientsThe Organization provided no federal awards to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding: 2022-003 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Uniform Data System Condition: The Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for expenses. The expenses were overstated on Table 8A of the UDS report by approximately $700,000. Cause: The above exception resulted from errors in preparing Table 8A of the Uniform Data System report. Effect: The 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 expenses. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that actual expenses as reported in the Organization?s financial reporting system are reconciled to the UDS report. The DHHS should be informed of the error and the 2021 Table 8A should be revised and resubmitted, if requested. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that expenses are reconciled from the financial reporting system to expenses on the UDS report. Contact Person: Gayanne Williams, CEO Anticipated Date of Completion: June 30, 2022
Finding: 2022-003 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Uniform Data System Condition: The Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for expenses. The expenses were overstated on Table 8A of the UDS report by approximately $700,000. Cause: The above exception resulted from errors in preparing Table 8A of the Uniform Data System report. Effect: The 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 expenses. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that actual expenses as reported in the Organization?s financial reporting system are reconciled to the UDS report. The DHHS should be informed of the error and the 2021 Table 8A should be revised and resubmitted, if requested. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that expenses are reconciled from the financial reporting system to expenses on the UDS report. Contact Person: Gayanne Williams, CEO Anticipated Date of Completion: June 30, 2022
Finding: 2022-003 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Uniform Data System Condition: The Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for expenses. The expenses were overstated on Table 8A of the UDS report by approximately $700,000. Cause: The above exception resulted from errors in preparing Table 8A of the Uniform Data System report. Effect: The 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 expenses. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that actual expenses as reported in the Organization?s financial reporting system are reconciled to the UDS report. The DHHS should be informed of the error and the 2021 Table 8A should be revised and resubmitted, if requested. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that expenses are reconciled from the financial reporting system to expenses on the UDS report. Contact Person: Gayanne Williams, CEO Anticipated Date of Completion: June 30, 2022
Finding: 2022-003 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Uniform Data System Condition: The Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for expenses. The expenses were overstated on Table 8A of the UDS report by approximately $700,000. Cause: The above exception resulted from errors in preparing Table 8A of the Uniform Data System report. Effect: The 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 expenses. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that actual expenses as reported in the Organization?s financial reporting system are reconciled to the UDS report. The DHHS should be informed of the error and the 2021 Table 8A should be revised and resubmitted, if requested. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that expenses are reconciled from the financial reporting system to expenses on the UDS report. Contact Person: Gayanne Williams, CEO Anticipated Date of Completion: June 30, 2022
Finding: 2022-003 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Uniform Data System Condition: The Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for expenses. The expenses were overstated on Table 8A of the UDS report by approximately $700,000. Cause: The above exception resulted from errors in preparing Table 8A of the Uniform Data System report. Effect: The 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 expenses. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that actual expenses as reported in the Organization?s financial reporting system are reconciled to the UDS report. The DHHS should be informed of the error and the 2021 Table 8A should be revised and resubmitted, if requested. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that expenses are reconciled from the financial reporting system to expenses on the UDS report. Contact Person: Gayanne Williams, CEO Anticipated Date of Completion: June 30, 2022
Finding: 2022-003 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Uniform Data System Condition: The Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for expenses. The expenses were overstated on Table 8A of the UDS report by approximately $700,000. Cause: The above exception resulted from errors in preparing Table 8A of the Uniform Data System report. Effect: The 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 expenses. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that actual expenses as reported in the Organization?s financial reporting system are reconciled to the UDS report. The DHHS should be informed of the error and the 2021 Table 8A should be revised and resubmitted, if requested. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that expenses are reconciled from the financial reporting system to expenses on the UDS report. Contact Person: Gayanne Williams, CEO Anticipated Date of Completion: June 30, 2022