FAC Explorer

Audit 27115

FY End
2022-02-28
Total Expended
$4.13M
Findings
2
Programs
9
Organization: Radiant Health Centers (CA)
Year: 2022 Accepted: 2023-02-03
Auditor: Davis Farr LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32586 2022-002 - Yes B
609028 2022-002 - Yes B

Programs

ALN Program Spent Major Findings
93.914 Hiv Emergency Relief Project Grants $2.76M Yes 1
14.241 Housing Opportunities for Persons with Aids $481,761 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $415,139 - 0
93.217 Family Planning_services $208,059 - 0
93.939 Hiv Prevention Activities_non-Governmental Organization Based $133,148 - 0
93.940 Hiv Prevention Activities_health Department Based $76,520 - 0
14.218 Community Development Block Grants/entitlement Grants $27,622 - 0
14.871 Section 8 Housing Choice Vouchers $12,287 - 0
93.917 Hiv Care Formula Grants $10,266 - 0

Contacts

Name Title Type
UMN6LAVB6H47 Nathaniel Nocum Auditee
9498095762 Jennifer Farr Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Radiant Health Centers (the Center) under programs of the federal government for the year ended February 28, 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 the Center, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Center. 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. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-002
We identified the following Other Matter related to internal controls over federal awards: 2022-002 Documentation of Timesheet Review Federal Program: HIV Emergency Relief Project Grants CFDA Number: 93.914 Federal Agency: U.S. Department of Health and Human Services Year: 2022 Questioned Costs: $0 Criteria: 2 CFR 200.430, Compensation ? personal services, states, in part: ?(i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;? Condition We reviewed a sample of employee timesheets and approvals were not documented either by paper or system electronic approvals. Recommendation We recommend the Center review timesheets and document timesheet review either by documenting it in paper or by system electronic approvals.
Finding 2022-002
We identified the following Other Matter related to internal controls over federal awards: 2022-002 Documentation of Timesheet Review Federal Program: HIV Emergency Relief Project Grants CFDA Number: 93.914 Federal Agency: U.S. Department of Health and Human Services Year: 2022 Questioned Costs: $0 Criteria: 2 CFR 200.430, Compensation ? personal services, states, in part: ?(i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;? Condition We reviewed a sample of employee timesheets and approvals were not documented either by paper or system electronic approvals. Recommendation We recommend the Center review timesheets and document timesheet review either by documenting it in paper or by system electronic approvals.