FAC Explorer

Audit 25240

FY End
2022-12-31
Total Expended
$7.31M
Findings
2
Programs
27
Organization: Erie County General Health District (OH)
Year: 2022 Accepted: 2023-09-27
Auditor: Keith Faber Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25654 2022-002 Material Weakness - AB
602096 2022-002 Material Weakness - AB

Programs

ALN Program Spent Major Findings
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.49M Yes 0
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $1.23M Yes 1
93.224 Covid-19 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $772,417 Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $651,636 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $594,566 - 0
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $345,201 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $334,898 - 0
93.526 Covid-19 Affordable Care Act (aca) Grants for Capital Development in Health Centers $288,992 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $224,523 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $216,170 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $185,750 - 0
93.991 Preventive Health and Health Services Block Grant $178,406 - 0
93.217 Family Planning_services $125,915 - 0
14.913 Healthy Homes Production Program $101,889 - 0
93.994 Maternal and Child Health Services Block Grant to the States $96,483 - 0
93.788 Opioid Str $93,500 - 0
93.069 Public Health Emergency Preparedness $84,475 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $81,423 - 0
93.276 Drug-Free Communities Support Program Grants $61,562 - 0
93.268 Covid-19 Immunization Cooperative Agreements $44,449 - 0
93.387 National and State Tobacco Control Program (b) $25,600 - 0
93.268 Immunization Cooperative Agreements $24,289 - 0
20.600 State and Community Highway Safety $18,977 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $16,000 - 0
93.103 Food and Drug Administration_research $9,602 - 0
93.945 Assistance Programs for Chronic Disease Prevention and Control $8,302 - 0
93.527 Covid-19 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $8,212 Yes 0

Contacts

Name Title Type
UF6NGHR1NVN7 Joseph Palmucci Auditee
4196265623 Jonathan A. Lawless, Cfe Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Erie County General Health District, Erie County, Ohio (the District) under programs of the federal government for the year ended December 31, 2022. The information on this Schedule is prepared 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 the District, it is not intended to and does not present the financial position or changes in net position of the District.
Title: NOTE D - MATCHING REQUIREMENTS Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Certain federal programs require the District to contribute non-federal funds (matching funds) to support the federally-funded programs. The District has met its matching requirements. The Schedule does not include the expenditure of non-federal matching funds.

Finding Details

Finding 2022-002
2 C.F.R. ? 2400.101 provides that unless excepted under 24 CFR chapters I through IX, the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, set forth in 2 CFR part 200, shall apply to Federal Awards made by the Department of Housing and Urban Development to non-Federal entities. 2 C.F.R. ? 200.430(a)(1) states, in part, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities. In addition, 2 C.F.R. ? 200.430(i)(1) states, in part, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; be incorporated into the official records of the non-Federal entity; and reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. 2 C.F.R. ? 200.430(i)(1)(viii) further states that budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that the subsequent provisions are met. Due to a lack of internal controls over federal compensation costs, Erie County General Health District ultimately paid employee wages based on pre-determined budget percentages rather than actual time worked for the Assistance Listing Number #14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing federal grant program. This error resulted in $810 in salary payments being incorrectly charged to the program. Failure to have the proper controls in place to ensure the accuracy of reported payroll costs could result in the Department of Housing and Urban Development taking action against the District for failure to comply with programmatic requirements. The District should implement and have controls in place to ensure salaries and wages are properly charged to federal programs.
Finding 2022-002
2 C.F.R. ? 2400.101 provides that unless excepted under 24 CFR chapters I through IX, the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, set forth in 2 CFR part 200, shall apply to Federal Awards made by the Department of Housing and Urban Development to non-Federal entities. 2 C.F.R. ? 200.430(a)(1) states, in part, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities. In addition, 2 C.F.R. ? 200.430(i)(1) states, in part, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; be incorporated into the official records of the non-Federal entity; and reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. 2 C.F.R. ? 200.430(i)(1)(viii) further states that budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that the subsequent provisions are met. Due to a lack of internal controls over federal compensation costs, Erie County General Health District ultimately paid employee wages based on pre-determined budget percentages rather than actual time worked for the Assistance Listing Number #14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing federal grant program. This error resulted in $810 in salary payments being incorrectly charged to the program. Failure to have the proper controls in place to ensure the accuracy of reported payroll costs could result in the Department of Housing and Urban Development taking action against the District for failure to comply with programmatic requirements. The District should implement and have controls in place to ensure salaries and wages are properly charged to federal programs.