FAC Explorer

Audit 21769

FY End
2022-05-31
Total Expended
$13.40M
Findings
2
Programs
8
Organization: Albany Area Primary Health Care, Inc. (GA)
Year: 2022 Accepted: 2022-10-13
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20116 2022-001 Material Weakness - ABL
596558 2022-001 Material Weakness - ABL

Programs

ALN Program Spent Major Findings
93.224 Covid-19 Health Center Program $5.42M Yes 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $3.87M Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.28M Yes 0
93.498 Provider Relief Fund $1.26M Yes 1
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $1.16M - 0
93.217 Family Planning_services $379,828 - 0
93.393 Cancer Cause and Prevention Research $32,000 - 0
93.461 Covid-19 Testing for the Uninsured $106 - 0

Contacts

Name Title Type
HH6RADYQF6L6 Milton Jordan Auditee
2294056219 Christy Yoakum Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Principles 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, represents adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Albany Area Primary Health Care, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 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, represents adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Federal Loan Program 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, represents adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Albany Area Primary Health Care, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Albany Area Primary Health Care, Inc. did not have any federal loan programs during the year ended May 31, 2022.
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, represents adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Albany Area Primary Health Care, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Albany Area Primary Health Care, Inc. received $480 of donated PPE from a federal source during the year ended May 31, 2022.

Finding Details

Finding 2022-001
Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition ? The Health Center 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 PRF report was tested. The Organization obligated the period one provider relief funds received utilizing both expenditures incurred and lost revenues. The Organization selected option one to report lost revenues based on quarterly actual amounts. The Organization participates in the 340b Program but did not include 340b pharmacy revenue in the Total Revenue/Net Charges for Patient Care amounts reported. Effect ? Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Cause ? The Organization did not identify certain material patient service revenue components to be included in the lost revenue calculation. Identification as a repeat finding ? Not a repeat finding Recommendation ? Policies and procedures over federal grant reporting should be monitored to ensure reports are prepared using complete and accurate information.
Finding 2022-001
Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition ? The Health Center 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 PRF report was tested. The Organization obligated the period one provider relief funds received utilizing both expenditures incurred and lost revenues. The Organization selected option one to report lost revenues based on quarterly actual amounts. The Organization participates in the 340b Program but did not include 340b pharmacy revenue in the Total Revenue/Net Charges for Patient Care amounts reported. Effect ? Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Cause ? The Organization did not identify certain material patient service revenue components to be included in the lost revenue calculation. Identification as a repeat finding ? Not a repeat finding Recommendation ? Policies and procedures over federal grant reporting should be monitored to ensure reports are prepared using complete and accurate information.