FAC Explorer

Audit 296752

FY End
2023-06-30
Total Expended
$12.00M
Findings
2
Programs
3
Organization: Commcare Corporation Inc. (LA)
Year: 2023 Accepted: 2024-03-22
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
383735 2023-001 Significant Deficiency - AB
960177 2023-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $10.26M Yes 0
93.498 Covid-19 Provider Relief Fund $1.59M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $153,621 Yes 0

Contacts

Name Title Type
NVRDPMEGLQZ3 Alec Lundberg Auditee
5043248950 Amy Verberne Auditor
No contacts on file

Notes to SEFA

Title: Note 3: LOAN Accounting Policies: Basis of Presentation – This schedule includes the activity of CommCare Corporation (the Company) and is presented on the accrual basis of accounting. 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). De Minimis Rate Used: N Rate Explanation: The Company has not elected to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The Company did not expend federal awards related to loans or loan guarantees during the year.
Title: Note 4: FEDERALLY FUNDED INSURANCE Accounting Policies: Basis of Presentation – This schedule includes the activity of CommCare Corporation (the Company) and is presented on the accrual basis of accounting. 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). De Minimis Rate Used: N Rate Explanation: The Company has not elected to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The Company has no federally funded insurance.
Title: Note 5: NONCASH ASSISTANCE Accounting Policies: Basis of Presentation – This schedule includes the activity of CommCare Corporation (the Company) and is presented on the accrual basis of accounting. 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). De Minimis Rate Used: N Rate Explanation: The Company has not elected to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The Company did not receive any federal noncash assistance for the fiscal year ended June 30, 2023.
Title: Note 6: RECONCILIATION OF FEDERAL EXPENDITURES TO CONTRIBUTION AND GRANT REVENUE Accounting Policies: Basis of Presentation – This schedule includes the activity of CommCare Corporation (the Company) and is presented on the accrual basis of accounting. 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). De Minimis Rate Used: N Rate Explanation: The Company has not elected to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The reporting period for Provider Relief Fund (PRF) periods four and five were for distributions received from July 1, 2021 through June 30, 2022. The reporting period for PRF differs from the fiscal year end of the Company. Below is a reconciliation of the schedule of expenditures of federal awards to the contribution and grant revenues as presented on the consolidated statements of revenues, expenses, and changes in net assets of the Company.
Title: Note 7: FEMA EXPENDITURES Accounting Policies: Basis of Presentation – This schedule includes the activity of CommCare Corporation (the Company) and is presented on the accrual basis of accounting. 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). De Minimis Rate Used: N Rate Explanation: The Company has not elected to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The recognition and timing of FEMA expenditures and the obligation of funding differs from the fiscal year end of the Company. The federal expenditures for the year ended June 30, 2023 includes $78,437, $2,071,816, and $5,830,790 of expenditures reported in June 30, 2020, 2021, 2022, respectively, on the consolidated statements of revenues, expenses and changes in net assets.

Finding Details

Finding 2023-001
2023‐001 – SIGNIFICANT DEFICIENCY – Internal Controls over Allowable Costs Department of Health and Human Services – Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution – ALN #93.498 – Program Years 2021 and 2022 Criteria: Per 2 CFR 200.303(a) and 2 CFR 200.403(g) non‐federal entities are required to establish and maintain effective internal controls over federal awards and adequately document costs charged to federal programs. Condition: For 10 out of the 60 expenses sampled, CommCare did not maintain the appropriate employee benefits enrollment forms. Cause: Appropriate policies and procedures were not implemented to maintain the appropriate employee benefits enrollment forms. Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the federal agency. Questioned Costs: None Auditor’s Recommendation: We recommend that CommCare design, implement, and monitor controls to ensure the appropriate benefits enrollment forms are maintained. Management Response: See corrective action plan on page 49.
Finding 2023-001
2023‐001 – SIGNIFICANT DEFICIENCY – Internal Controls over Allowable Costs Department of Health and Human Services – Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution – ALN #93.498 – Program Years 2021 and 2022 Criteria: Per 2 CFR 200.303(a) and 2 CFR 200.403(g) non‐federal entities are required to establish and maintain effective internal controls over federal awards and adequately document costs charged to federal programs. Condition: For 10 out of the 60 expenses sampled, CommCare did not maintain the appropriate employee benefits enrollment forms. Cause: Appropriate policies and procedures were not implemented to maintain the appropriate employee benefits enrollment forms. Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the federal agency. Questioned Costs: None Auditor’s Recommendation: We recommend that CommCare design, implement, and monitor controls to ensure the appropriate benefits enrollment forms are maintained. Management Response: See corrective action plan on page 49.