FAC Explorer

Audit 25865

FY End
2022-06-30
Total Expended
$15.17M
Findings
6
Programs
18
Organization: Primary Health Care, Inc. (IA)
Year: 2022 Accepted: 2022-11-27
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
23091 2022-001 Material Weakness - I
23092 2022-001 Material Weakness - I
23093 2022-001 Material Weakness - I
599533 2022-001 Material Weakness - I
599534 2022-001 Material Weakness - I
599535 2022-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $4.95M 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) $4.41M Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.61M Yes 1
14.267 Continuum of Care Program $520,093 - 0
14.231 Emergency Solutions Grant Program $432,344 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $410,965 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $408,313 - 0
93.217 Family Planning_services $332,275 - 0
93.940 Hiv Prevention Activities_health Department Based $216,740 - 0
93.217 Family Planning Services $169,923 - 0
93.461 Covid-19 Testing for the Uninsured $161,368 - 0
64.033 Va Supportive Services for Veteran Families Program $158,530 - 0
93.917 Hiv Care Formula Grants $101,663 - 0
14.239 Home Investment Partnerships Program $91,637 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $83,182 - 0
93.268 Immunization Cooperative Agreements $75,247 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $47,711 - 0
14.241 Housing Opportunities for Persons with Aids $14,671 - 0

Contacts

Name Title Type
SE9KWA4CLD87 Kelly Huntsman Auditee
5152481441 David Fields Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Note 2: 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 represent 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: Note 3: Primary Health Care, 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 Primary Health Care, Inc. under programs of the federal government for the year ended June 30, 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 Primary Health Care, Inc., it is not intended to and does not present the financial position, results of operations, changes in net assets or cash flows of Primary Health Care, Inc.
Title: Federal Loan Programs Accounting Policies: Note 2: 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 represent 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: Note 3: Primary Health Care, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Primary Health Care, Inc. did not have any federal loan programs during the year ended June 30, 2022.
Title: Personal Protection Equipment (PPE) (Unaudited) Accounting Policies: Note 2: 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 represent 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: Note 3: Primary Health Care, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Primary Health Care, Inc. did not receive any donated PPE from a federal source during the year ended June 30, 2022.

Finding Details

Finding 2022-001
Health Center Program Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Procurement (45 CFR 75.329) Condition ? The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned costs ? None Context ? A sample of six procurements for $2,451,302 were tested out of a population of fifty-six procurements totaling $4,313,296. The sample was not, and is not intended to be, statistically valid. All six of the sample selections did not fully follow the Organization?s procurement policy for procurement. Effect ? Purchases were made that did not adhere to the Organization?s procurement policy. Cause ? The Organization did not comply with their internal policy which is written to follow federal procurement requirements. Identification as a repeat finding ? Not a repeat finding Recommendation ? The Organization should review its procurement policy, revise if necessary, and provide staff education and training on the policy in place to improve compliance. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with Uniform Guidance.
Finding 2022-001
Health Center Program Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Procurement (45 CFR 75.329) Condition ? The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned costs ? None Context ? A sample of six procurements for $2,451,302 were tested out of a population of fifty-six procurements totaling $4,313,296. The sample was not, and is not intended to be, statistically valid. All six of the sample selections did not fully follow the Organization?s procurement policy for procurement. Effect ? Purchases were made that did not adhere to the Organization?s procurement policy. Cause ? The Organization did not comply with their internal policy which is written to follow federal procurement requirements. Identification as a repeat finding ? Not a repeat finding Recommendation ? The Organization should review its procurement policy, revise if necessary, and provide staff education and training on the policy in place to improve compliance. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with Uniform Guidance.
Finding 2022-001
Health Center Program Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Procurement (45 CFR 75.329) Condition ? The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned costs ? None Context ? A sample of six procurements for $2,451,302 were tested out of a population of fifty-six procurements totaling $4,313,296. The sample was not, and is not intended to be, statistically valid. All six of the sample selections did not fully follow the Organization?s procurement policy for procurement. Effect ? Purchases were made that did not adhere to the Organization?s procurement policy. Cause ? The Organization did not comply with their internal policy which is written to follow federal procurement requirements. Identification as a repeat finding ? Not a repeat finding Recommendation ? The Organization should review its procurement policy, revise if necessary, and provide staff education and training on the policy in place to improve compliance. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with Uniform Guidance.
Finding 2022-001
Health Center Program Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Procurement (45 CFR 75.329) Condition ? The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned costs ? None Context ? A sample of six procurements for $2,451,302 were tested out of a population of fifty-six procurements totaling $4,313,296. The sample was not, and is not intended to be, statistically valid. All six of the sample selections did not fully follow the Organization?s procurement policy for procurement. Effect ? Purchases were made that did not adhere to the Organization?s procurement policy. Cause ? The Organization did not comply with their internal policy which is written to follow federal procurement requirements. Identification as a repeat finding ? Not a repeat finding Recommendation ? The Organization should review its procurement policy, revise if necessary, and provide staff education and training on the policy in place to improve compliance. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with Uniform Guidance.
Finding 2022-001
Health Center Program Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Procurement (45 CFR 75.329) Condition ? The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned costs ? None Context ? A sample of six procurements for $2,451,302 were tested out of a population of fifty-six procurements totaling $4,313,296. The sample was not, and is not intended to be, statistically valid. All six of the sample selections did not fully follow the Organization?s procurement policy for procurement. Effect ? Purchases were made that did not adhere to the Organization?s procurement policy. Cause ? The Organization did not comply with their internal policy which is written to follow federal procurement requirements. Identification as a repeat finding ? Not a repeat finding Recommendation ? The Organization should review its procurement policy, revise if necessary, and provide staff education and training on the policy in place to improve compliance. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with Uniform Guidance.
Finding 2022-001
Health Center Program Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Procurement (45 CFR 75.329) Condition ? The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned costs ? None Context ? A sample of six procurements for $2,451,302 were tested out of a population of fifty-six procurements totaling $4,313,296. The sample was not, and is not intended to be, statistically valid. All six of the sample selections did not fully follow the Organization?s procurement policy for procurement. Effect ? Purchases were made that did not adhere to the Organization?s procurement policy. Cause ? The Organization did not comply with their internal policy which is written to follow federal procurement requirements. Identification as a repeat finding ? Not a repeat finding Recommendation ? The Organization should review its procurement policy, revise if necessary, and provide staff education and training on the policy in place to improve compliance. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with Uniform Guidance.