FAC Explorer

Audit 300377

FY End
2023-06-30
Total Expended
$13.44M
Findings
2
Programs
19
Organization: Caring Health Center, Inc. (MA)
Year: 2023 Accepted: 2024-03-29
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
389433 2023-001 Material Weakness - L
965875 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.32M - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.08M Yes 0
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural $602,776 Yes 1
93.566 Refugee and Entrant Assistance_state Administered Programs $507,454 - 0
93.495 Community Health Workers for Public Health Response and Resilient $326,119 - 0
93.837 Cardiovascular Diseases Research $229,601 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $229,340 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $213,126 Yes 0
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $176,284 - 0
93.243 Substance Abuse and Mental Health Services - Projects of Regional and National Significance $121,300 - 0
93.310 Trans-Nih Research Support $118,313 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $101,179 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $64,927 - 0
93.217 Family Planning Services $50,000 - 0
93.268 Immunization Cooperative Agreements $37,301 - 0
93.070 Environmental Public Health and Emergency Response $20,000 - 0
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $15,698 - 0
93.526 Grants for Capital Development in Health Centers $15,670 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2,569 - 0

Contacts

Name Title Type
ESXHU2RDZXH8 Frank Kostek Auditee
4136931022 James Lacroix Auditor
No contacts on file

Notes to SEFA

Title: COVID-19 – Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution – Assistance Listing Number 93.498 Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Caring Health Center, Inc. (the "Center") under programs of the 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 the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center. De Minimis Rate Used: N Rate Explanation: 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. The Center has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. For the DHHS awards related to the Provider Relief Fund (“PRF”) and American Rescue Plan (“ARP”) Rural Distribution program, DHHS has indicated the amounts on the schedule be reported corresponding to reporting requirements of the HRSA PRF Reporting Portal. Payments from DHHS for PRF are assigned to 'Payment Received Periods' (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability). The schedule includes $602,776 which is made up of period 4 funding. The funding was received between July 1, 2021 through December 31, 2021 from DHHS. The period 4 funding is reported on the schedule in accordance with guidance from DHHS. Period 4 funding of $602,776 was recognized as DHHS grant revenue in the financial statements in the year ended June 30, 2022.

Finding Details

Finding 2023-001
Item 2023-001 – Accuracy of Reporting to the PRF Portal: U.S. Department of Health and Human Services, COVID-19: Provider Relief Fund and American Rescue Plan (“ARP”) Rural Distribution: Assistance Listing Number 93.498 – Reporting (Material Weakness) Criteria: The Coronavirus Aid, Relief, and Economic Security (CARES) Act and American Rescue Plan ("ARP") Act of 2021 appropriated funds to reimburse eligible healthcare providers for health care related expenses or lost revenues attributable to COVID-19. These funds were distributed by Health Resources and Services Administration ("HRSA"). HRSA developed the Provider Relief Fund ("PRF") Reporting Portal to enable PRF and ARP Rural recipients to comply with mandatory reporting requirements. Statement of Condition: During our audit of the year ended June 30, 2023, we noted that the Center's submission to the PRF Portal included inconsistencies with the underlying supporting accounting records. Cause: The system of controls maintained by the Center specific to the reporting of these funds was not sufficient causing incomplete reporting to be submitted. Effect: The Center’s report in the PRF portal does not agree to the underlying supporting accounting records. Questioned costs: None Context: Although there were inconsistencies between the actual revenue amounts reported in the PRF portal and the underlying supporting accounting records, the Center had an adequate amount of lost revenue to earn the PRF funding received. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Center strengthen its system of internal controls to ensure that all reporting that is done and submitted is consistent with requirements and instructions as provided by regulatory agencies. Management response: Management is in agreement with the audit finding that the PRF portal submission was not consistent with the underlying supporting accounting records. Measures will be taken to implement controls that will ensure that reports are reviewed and agreed to supporting underlying accounting records before they are submitted.
Finding 2023-001
Item 2023-001 – Accuracy of Reporting to the PRF Portal: U.S. Department of Health and Human Services, COVID-19: Provider Relief Fund and American Rescue Plan (“ARP”) Rural Distribution: Assistance Listing Number 93.498 – Reporting (Material Weakness) Criteria: The Coronavirus Aid, Relief, and Economic Security (CARES) Act and American Rescue Plan ("ARP") Act of 2021 appropriated funds to reimburse eligible healthcare providers for health care related expenses or lost revenues attributable to COVID-19. These funds were distributed by Health Resources and Services Administration ("HRSA"). HRSA developed the Provider Relief Fund ("PRF") Reporting Portal to enable PRF and ARP Rural recipients to comply with mandatory reporting requirements. Statement of Condition: During our audit of the year ended June 30, 2023, we noted that the Center's submission to the PRF Portal included inconsistencies with the underlying supporting accounting records. Cause: The system of controls maintained by the Center specific to the reporting of these funds was not sufficient causing incomplete reporting to be submitted. Effect: The Center’s report in the PRF portal does not agree to the underlying supporting accounting records. Questioned costs: None Context: Although there were inconsistencies between the actual revenue amounts reported in the PRF portal and the underlying supporting accounting records, the Center had an adequate amount of lost revenue to earn the PRF funding received. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Center strengthen its system of internal controls to ensure that all reporting that is done and submitted is consistent with requirements and instructions as provided by regulatory agencies. Management response: Management is in agreement with the audit finding that the PRF portal submission was not consistent with the underlying supporting accounting records. Measures will be taken to implement controls that will ensure that reports are reviewed and agreed to supporting underlying accounting records before they are submitted.