FAC Explorer

Audit 26534

FY End
2022-04-30
Total Expended
$12.79M
Findings
2
Programs
6
Organization: Chiricahua Community Health Center INC (AZ)
Year: 2022 Accepted: 2023-01-22
Auditor: Fester & Chapman PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24855 2022-101 Significant Deficiency - L
601297 2022-101 Significant Deficiency - L

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) $3.20M Yes 0
93.498 Provider Relief Fund $2.80M Yes 1
93.217 Family Planning_services $531,342 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $138,818 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $112,548 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $62,733 - 0

Contacts

Name Title Type
HWLSHU8KPAU8 Mac McPherran Auditee
5203641429 Ben Hur Auditor
No contacts on file

Notes to SEFA

Title: FEDERAL ASSISTANCE LISTINGS NUMBER Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Chiricahua Community Health Centers, Inc. for the year ended April 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). Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The program titles and Federal Assistance Listings numbers were obtained from the federal or pass-through grantor or the 2021 Federal Assistance Listings. When no Federal Assistance Listings numbers had been assigned to a program, the two digit federal agency identifier and the federal contract number were used. When there was no federal contract number, the two digit federal agency identifier and the word "unknown" were used.

Finding Details

Finding 2022-101
Section III - Federal Award Findings and Questioned Costs 2022-101 Reporting (Noncompliance, Significant deficiency) Federal Assisting Number and name: 93.498 COVID-19 Provider Relief Fund (PRF) Award numbers and years: N/A and 2020 Federal agency: U.S. Department of Health and Human Services Compliance requirements: Reporting Questioned Costs: Unknown Criteria: Provider Relief Fund requires the submission of the PRF Report. The calculation of Lost Revenue is one of the key line Items required to be tested from the PRF Report. CCHCI adopted to use actual revenue/net charges from patient care (the Actuals) for the calculation. Condition: The Actuals for the quarter ended March 2019 and June 2020 in the PRF Report were different from the CCHCI?s accounting system. In addition, CCHCI did not maintain proper supporting documentation to prove how the Actuals were calculated. Cause: CCHCI lacked proper internal control over preparing and reviewing the required reports. Effect: The lost of revenue was reported $178,340 less than what was calculated from the CCHCI?s accounting system. Recommendation: We recommend that reports are reviewed and approved by management team member who is not involved in the preparation.
Finding 2022-101
Section III - Federal Award Findings and Questioned Costs 2022-101 Reporting (Noncompliance, Significant deficiency) Federal Assisting Number and name: 93.498 COVID-19 Provider Relief Fund (PRF) Award numbers and years: N/A and 2020 Federal agency: U.S. Department of Health and Human Services Compliance requirements: Reporting Questioned Costs: Unknown Criteria: Provider Relief Fund requires the submission of the PRF Report. The calculation of Lost Revenue is one of the key line Items required to be tested from the PRF Report. CCHCI adopted to use actual revenue/net charges from patient care (the Actuals) for the calculation. Condition: The Actuals for the quarter ended March 2019 and June 2020 in the PRF Report were different from the CCHCI?s accounting system. In addition, CCHCI did not maintain proper supporting documentation to prove how the Actuals were calculated. Cause: CCHCI lacked proper internal control over preparing and reviewing the required reports. Effect: The lost of revenue was reported $178,340 less than what was calculated from the CCHCI?s accounting system. Recommendation: We recommend that reports are reviewed and approved by management team member who is not involved in the preparation.