FAC Explorer

Audit 27213

FY End
2022-06-30
Total Expended
$1.10M
Findings
2
Programs
3
Organization: Bay, Franklin, Gulf Healthy Start Coalition, Inc. (FL)
Year: 2022 Accepted: 2023-03-26
Auditor: James Moore & CO Pl

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30645 2022-002 Material Weakness - B
607087 2022-002 Material Weakness - B

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $758,383 Yes 1
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $233,971 - 0
93.994 Maternal and Child Health Services Block Grant to the States $79,615 - 0

Contacts

Name Title Type
GGUKXJN5ZPL8 Sharon Trainor Auditee
8508327165 Mark Payne Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expendituresare recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federalawards activity of Bay, Franklin, Gulf Healthy Start Coalition, Inc. under programs of the federalgovernment for the year ended June 30, 2022 in accordance with the requirements of Title 2 U.S. Code ofFederal 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 Bay, Franklin, Gulf Healthy Start Coalition, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of Bay, Franklin, Gulf Healthy StartCoalition, Inc.

Finding Details

Finding 2022-002
Finding 2022-002: Cost Allocation Plan Information on the Federal Program: Assistance Listing Number 93.778. Medical Assistance Program. Award Number: FP076-07. Compliance Requirement: Allowable Costs Criteria: Costs should be allocated in the accounting system among grants according to 2 CFR, Part 200. Condition: During the current year, the allocation plan was not reviewed and adjusted to actual per CFR 200. Cause: Management?s cost allocation plan should be documented as to the methodology supporting the plan, including how percentages for each funding stream are determined and the plan should be documented when circumstances arise that require the plan to be changed. Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment.Recommendation: Management should compare budgeted revenues to actual revenues throughout the fiscal year to determine if the cost allocation percentages require updating and document and retain the plan changes.
Finding 2022-002
Finding 2022-002: Cost Allocation Plan Information on the Federal Program: Assistance Listing Number 93.778. Medical Assistance Program. Award Number: FP076-07. Compliance Requirement: Allowable Costs Criteria: Costs should be allocated in the accounting system among grants according to 2 CFR, Part 200. Condition: During the current year, the allocation plan was not reviewed and adjusted to actual per CFR 200. Cause: Management?s cost allocation plan should be documented as to the methodology supporting the plan, including how percentages for each funding stream are determined and the plan should be documented when circumstances arise that require the plan to be changed. Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment.Recommendation: Management should compare budgeted revenues to actual revenues throughout the fiscal year to determine if the cost allocation percentages require updating and document and retain the plan changes.