FAC Explorer

Audit 294297

FY End
2023-06-30
Total Expended
$2.62M
Findings
8
Programs
7
Organization: Greater Sioux Community Health Center, Inc. Dba Promise Comm Hlth Cntr (IA)
Year: 2023 Accepted: 2024-03-08
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
374622 2023-001 Significant Deficiency - I
374623 2023-001 Significant Deficiency - I
374624 2023-001 Significant Deficiency - I
374625 2023-001 Significant Deficiency - I
951064 2023-001 Significant Deficiency - I
951065 2023-001 Significant Deficiency - I
951066 2023-001 Significant Deficiency - I
951067 2023-001 Significant Deficiency - I

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) $518,706 Yes 1
93.498 Provider Relief Fund $147,971 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $101,608 Yes 1
93.800 Organized Approaches to Increase Colorectal Cancer Screening $26,978 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $25,625 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $20,000 - 0
93.461 Covid-19 Testing for the Uninsured $-5,896 - 0

Contacts

Name Title Type
RWLLTMA8J2A5 Emily Tuschen Auditee
7127221700 Jansen Otterness 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 expenditures are recorded 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: Greater Sioux Community Health Center, Inc., d/b/a Promise Community Health Center, 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 awards activity of Greater Sioux Community Health Center, Inc., d/b/a Promise Community Health Center, under programs of federal government for the year ended June 30, 2023. 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 Greater Sioux Community Health Center, Inc., d/b/a Promise Community Health Center, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of Greater Sioux Community Health Center, Inc., d/b/a Promise Community Health Center.
Title: Federal Loan Programs Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recorded 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: Greater Sioux Community Health Center, Inc., d/b/a Promise Community Health Center, has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Greater Sioux Community Health Center, Inc., d/b/a Promise Community Health Center, did not have any federal loan programs during the year ended June 30, 2023.
Title: Personal Protective Equipment (Unaudited) Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recorded 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: Greater Sioux Community Health Center, Inc., d/b/a Promise Community Health Center, has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Greater Sioux Community Health Center, Inc., d/b/a Promise Community Health Center, did not receive any donated PPE from a federal source during the year ended June 30, 2023.

Finding Details

Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS24171-12-01, 3 H8FCS40636-01-01, and 4 H8GCS48070-01-01 Program Year 2023 Criteria or Specific Requirement – Procurement, Suspension, & Debarment – 45 CFR 75.329 Condition – The Organization’s procurement policy established a threshold of $25,000 for small purchase procedures rather than the $10,000 prescribed by US DHHS. In addition, the health center did not maintain documentation demonstrating the activities performed to demonstrate a vendor is not included on a federal suspension or debarment list. Questioned Costs – Unknown Context – A sample of sixteen procurements were tested out of a population of one hundred fifty-six transactions subject to procurement requirements. The population sampled represented $136,774 in federal expenditures. The sample was not, and is not intended to be, statistically valid. Of the sixteen procurements tested, four procurements in the amount of $56,451 were not completed in accordance with federal procurement requirements. Effect – Purchases were made without fully adhering to federal procurement requirements. Cause – The Organization’s procurement policy included a small purchases threshold that exceeds US DHHS guidance. Identification as a Repeat Finding – Not a repeat finding Recommendation – The Organization should revise its procurement policy to reflect the appropriate small purchase threshold and the policy should be reviewed annually to ensure compliance with the federal regulations.
Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS24171-12-01, 3 H8FCS40636-01-01, and 4 H8GCS48070-01-01 Program Year 2023 Criteria or Specific Requirement – Procurement, Suspension, & Debarment – 45 CFR 75.329 Condition – The Organization’s procurement policy established a threshold of $25,000 for small purchase procedures rather than the $10,000 prescribed by US DHHS. In addition, the health center did not maintain documentation demonstrating the activities performed to demonstrate a vendor is not included on a federal suspension or debarment list. Questioned Costs – Unknown Context – A sample of sixteen procurements were tested out of a population of one hundred fifty-six transactions subject to procurement requirements. The population sampled represented $136,774 in federal expenditures. The sample was not, and is not intended to be, statistically valid. Of the sixteen procurements tested, four procurements in the amount of $56,451 were not completed in accordance with federal procurement requirements. Effect – Purchases were made without fully adhering to federal procurement requirements. Cause – The Organization’s procurement policy included a small purchases threshold that exceeds US DHHS guidance. Identification as a Repeat Finding – Not a repeat finding Recommendation – The Organization should revise its procurement policy to reflect the appropriate small purchase threshold and the policy should be reviewed annually to ensure compliance with the federal regulations.
Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS24171-12-01, 3 H8FCS40636-01-01, and 4 H8GCS48070-01-01 Program Year 2023 Criteria or Specific Requirement – Procurement, Suspension, & Debarment – 45 CFR 75.329 Condition – The Organization’s procurement policy established a threshold of $25,000 for small purchase procedures rather than the $10,000 prescribed by US DHHS. In addition, the health center did not maintain documentation demonstrating the activities performed to demonstrate a vendor is not included on a federal suspension or debarment list. Questioned Costs – Unknown Context – A sample of sixteen procurements were tested out of a population of one hundred fifty-six transactions subject to procurement requirements. The population sampled represented $136,774 in federal expenditures. The sample was not, and is not intended to be, statistically valid. Of the sixteen procurements tested, four procurements in the amount of $56,451 were not completed in accordance with federal procurement requirements. Effect – Purchases were made without fully adhering to federal procurement requirements. Cause – The Organization’s procurement policy included a small purchases threshold that exceeds US DHHS guidance. Identification as a Repeat Finding – Not a repeat finding Recommendation – The Organization should revise its procurement policy to reflect the appropriate small purchase threshold and the policy should be reviewed annually to ensure compliance with the federal regulations.
Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS24171-12-01, 3 H8FCS40636-01-01, and 4 H8GCS48070-01-01 Program Year 2023 Criteria or Specific Requirement – Procurement, Suspension, & Debarment – 45 CFR 75.329 Condition – The Organization’s procurement policy established a threshold of $25,000 for small purchase procedures rather than the $10,000 prescribed by US DHHS. In addition, the health center did not maintain documentation demonstrating the activities performed to demonstrate a vendor is not included on a federal suspension or debarment list. Questioned Costs – Unknown Context – A sample of sixteen procurements were tested out of a population of one hundred fifty-six transactions subject to procurement requirements. The population sampled represented $136,774 in federal expenditures. The sample was not, and is not intended to be, statistically valid. Of the sixteen procurements tested, four procurements in the amount of $56,451 were not completed in accordance with federal procurement requirements. Effect – Purchases were made without fully adhering to federal procurement requirements. Cause – The Organization’s procurement policy included a small purchases threshold that exceeds US DHHS guidance. Identification as a Repeat Finding – Not a repeat finding Recommendation – The Organization should revise its procurement policy to reflect the appropriate small purchase threshold and the policy should be reviewed annually to ensure compliance with the federal regulations.
Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS24171-12-01, 3 H8FCS40636-01-01, and 4 H8GCS48070-01-01 Program Year 2023 Criteria or Specific Requirement – Procurement, Suspension, & Debarment – 45 CFR 75.329 Condition – The Organization’s procurement policy established a threshold of $25,000 for small purchase procedures rather than the $10,000 prescribed by US DHHS. In addition, the health center did not maintain documentation demonstrating the activities performed to demonstrate a vendor is not included on a federal suspension or debarment list. Questioned Costs – Unknown Context – A sample of sixteen procurements were tested out of a population of one hundred fifty-six transactions subject to procurement requirements. The population sampled represented $136,774 in federal expenditures. The sample was not, and is not intended to be, statistically valid. Of the sixteen procurements tested, four procurements in the amount of $56,451 were not completed in accordance with federal procurement requirements. Effect – Purchases were made without fully adhering to federal procurement requirements. Cause – The Organization’s procurement policy included a small purchases threshold that exceeds US DHHS guidance. Identification as a Repeat Finding – Not a repeat finding Recommendation – The Organization should revise its procurement policy to reflect the appropriate small purchase threshold and the policy should be reviewed annually to ensure compliance with the federal regulations.
Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS24171-12-01, 3 H8FCS40636-01-01, and 4 H8GCS48070-01-01 Program Year 2023 Criteria or Specific Requirement – Procurement, Suspension, & Debarment – 45 CFR 75.329 Condition – The Organization’s procurement policy established a threshold of $25,000 for small purchase procedures rather than the $10,000 prescribed by US DHHS. In addition, the health center did not maintain documentation demonstrating the activities performed to demonstrate a vendor is not included on a federal suspension or debarment list. Questioned Costs – Unknown Context – A sample of sixteen procurements were tested out of a population of one hundred fifty-six transactions subject to procurement requirements. The population sampled represented $136,774 in federal expenditures. The sample was not, and is not intended to be, statistically valid. Of the sixteen procurements tested, four procurements in the amount of $56,451 were not completed in accordance with federal procurement requirements. Effect – Purchases were made without fully adhering to federal procurement requirements. Cause – The Organization’s procurement policy included a small purchases threshold that exceeds US DHHS guidance. Identification as a Repeat Finding – Not a repeat finding Recommendation – The Organization should revise its procurement policy to reflect the appropriate small purchase threshold and the policy should be reviewed annually to ensure compliance with the federal regulations.
Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS24171-12-01, 3 H8FCS40636-01-01, and 4 H8GCS48070-01-01 Program Year 2023 Criteria or Specific Requirement – Procurement, Suspension, & Debarment – 45 CFR 75.329 Condition – The Organization’s procurement policy established a threshold of $25,000 for small purchase procedures rather than the $10,000 prescribed by US DHHS. In addition, the health center did not maintain documentation demonstrating the activities performed to demonstrate a vendor is not included on a federal suspension or debarment list. Questioned Costs – Unknown Context – A sample of sixteen procurements were tested out of a population of one hundred fifty-six transactions subject to procurement requirements. The population sampled represented $136,774 in federal expenditures. The sample was not, and is not intended to be, statistically valid. Of the sixteen procurements tested, four procurements in the amount of $56,451 were not completed in accordance with federal procurement requirements. Effect – Purchases were made without fully adhering to federal procurement requirements. Cause – The Organization’s procurement policy included a small purchases threshold that exceeds US DHHS guidance. Identification as a Repeat Finding – Not a repeat finding Recommendation – The Organization should revise its procurement policy to reflect the appropriate small purchase threshold and the policy should be reviewed annually to ensure compliance with the federal regulations.
Finding 2023-001
Health Center Program Cluster Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award Nos. 6 H80CS24171-12-01, 3 H8FCS40636-01-01, and 4 H8GCS48070-01-01 Program Year 2023 Criteria or Specific Requirement – Procurement, Suspension, & Debarment – 45 CFR 75.329 Condition – The Organization’s procurement policy established a threshold of $25,000 for small purchase procedures rather than the $10,000 prescribed by US DHHS. In addition, the health center did not maintain documentation demonstrating the activities performed to demonstrate a vendor is not included on a federal suspension or debarment list. Questioned Costs – Unknown Context – A sample of sixteen procurements were tested out of a population of one hundred fifty-six transactions subject to procurement requirements. The population sampled represented $136,774 in federal expenditures. The sample was not, and is not intended to be, statistically valid. Of the sixteen procurements tested, four procurements in the amount of $56,451 were not completed in accordance with federal procurement requirements. Effect – Purchases were made without fully adhering to federal procurement requirements. Cause – The Organization’s procurement policy included a small purchases threshold that exceeds US DHHS guidance. Identification as a Repeat Finding – Not a repeat finding Recommendation – The Organization should revise its procurement policy to reflect the appropriate small purchase threshold and the policy should be reviewed annually to ensure compliance with the federal regulations.