Audit 30125

FY End

2022-06-30

Total Expended

$804,833

Findings

2

Programs

2

Organization: Chipola Healthy Start, Inc. (FL)

Year: 2022 Accepted: 2023-03-05

Auditor: James Moore & CO P L

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
32833	2022-003	Material Weakness	-	B
609275	2022-003	Material Weakness	-	B

ALN	Program	Spent	Major	Findings
93.778	Medical Assistance Program	$683,247	Yes	1
93.994	Maternal and Child Health Services Block Grant to the States	$121,586	-	0

Contacts

Name	Title	Type
CPNRWF53ELQ3	Theresa Harrison	Auditee
8504821236	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 expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures 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 Federal awards activity of Chipola Healthy Start Inc. under programs of the federal government for the year ended June 30, 2022 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 Chipola Healthy Start Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of Chipola Healthy Start Inc..

Finding Details

Finding 2022-003

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: In our testing of the cost allocation plan, we sampled fifty-one disbursements charged to the Medical Assistance Program noting eleven disbursements that did not agree to the documented cost allocation plan. Cause: Management did not keep adequate documentation of the allocation rates used throughout the year when changes to percentages were made. Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment. Recommendation: We recommend that the Organization implement procedures to ensure the cost allocation agrees to the documentation used as basis for the plan.

Finding 2022-003

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: In our testing of the cost allocation plan, we sampled fifty-one disbursements charged to the Medical Assistance Program noting eleven disbursements that did not agree to the documented cost allocation plan. Cause: Management did not keep adequate documentation of the allocation rates used throughout the year when changes to percentages were made. Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment. Recommendation: We recommend that the Organization implement procedures to ensure the cost allocation agrees to the documentation used as basis for the plan.