FAC Explorer

Audit 290244

FY End
2020-12-31
Total Expended
$3.66M
Findings
4
Programs
2
Organization: Firstmed Health and Wellness Center (NV)
Year: 2020 Accepted: 2024-02-13
Auditor: Chw LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
367067 2020-001 Significant Deficiency Yes A
367068 2020-002 - - L
943509 2020-001 Significant Deficiency Yes A
943510 2020-002 - - 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) $3.07M Yes 2
16.575 Crime Victim Assistance $595,828 - 0

Contacts

Name Title Type
GTACCD2L8YP8 Icy Ducreay Auditee
7028264389 Jeremy Ware Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) summarizes the expenditures of Community Health Alliance (the “Organization”) 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 the Center, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows for the Center. De Minimis Rate Used: Y Rate Explanation: The Center used the federal de minimis cost rate.

Finding Details

Finding 2020-001
Criteria: Management is responsible for establishing and maintaining effective internal controls over financial reporting. Condition: Preparations and reconciliations for year end independent audit was not occurring as designed during the fiscal year. Effect: Internal control design testing identified reconciliations that were not reviewed timely during the fiscal year 2020. Cause: Inadequate turnover and staffing constraints, specifically within finance, contributed to delays in reconciliation completion and review. Recommendation: We recommend management work to ensure accurate and complete financial and accounting records. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan.
Finding 2020-002
Criteria: Pursuant to the reporting requirement set forth by Uniform Guidance, the Organization is required to file the annual Single Audit to the Federal Audit Clearinghouse within nine months of fiscal year end. Finding/ Condition: During our reporting period, we noted that the Organization did not meet this filing deadline. Questioned Cost: None. Effect: The delay in submitting the required report may lead to granting agencies to impose temporary restrictions on the drawdown process. Recommendation: We recommend the Center file the required single audit reports timely. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan.
Finding 2020-001
Criteria: Management is responsible for establishing and maintaining effective internal controls over financial reporting. Condition: Preparations and reconciliations for year end independent audit was not occurring as designed during the fiscal year. Effect: Internal control design testing identified reconciliations that were not reviewed timely during the fiscal year 2020. Cause: Inadequate turnover and staffing constraints, specifically within finance, contributed to delays in reconciliation completion and review. Recommendation: We recommend management work to ensure accurate and complete financial and accounting records. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan.
Finding 2020-002
Criteria: Pursuant to the reporting requirement set forth by Uniform Guidance, the Organization is required to file the annual Single Audit to the Federal Audit Clearinghouse within nine months of fiscal year end. Finding/ Condition: During our reporting period, we noted that the Organization did not meet this filing deadline. Questioned Cost: None. Effect: The delay in submitting the required report may lead to granting agencies to impose temporary restrictions on the drawdown process. Recommendation: We recommend the Center file the required single audit reports timely. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan.