Audit 30147

FY End
2022-04-30
Total Expended
$7.87M
Findings
8
Programs
6
Year: 2022 Accepted: 2023-01-19

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
28548 2022-002 Significant Deficiency - I
28549 2022-003 Significant Deficiency - L
28550 2022-002 Significant Deficiency - I
28551 2022-003 Significant Deficiency - L
604990 2022-002 Significant Deficiency - I
604991 2022-003 Significant Deficiency - L
604992 2022-002 Significant Deficiency - I
604993 2022-003 Significant Deficiency - L

Contacts

Name Title Type
F3JCJQP2VTE5 Kathy Izatt Auditee
4357556061 M. Paul Winward Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedule of expenditures of federal awards presents the activity of all federal award programs of Bear Lake Community Health Center, Inc. (the Center). All federal financial awards received directly from federal agencies as well as federal financial awards passed through from other government agencies are included on the schedule. The schedule shows the federal awards expended on the accrual basis of accounting as shown on the statement of activities for the year ended April 30, 2022.Expenditures reported on the Schedule when costs (or lost revenue, as applicable) are incurred and a federal award is determined to exist. The Center has included federal expenditures totaling $526,700 on the Schedule for costs that were incurred in prior fiscal years and excluded federal expenditures totaling $318,191 for costs that were incurred De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

U.S. Department of Health and Human Services 2022-002 Procurement and Suspension and Debarment Program Name of Federal Program (CFDA Number) Health Centers Cluster: Consolidated Health Centers (93.224) Grants for Newly Expanded Services under the Health Care Program (93.527) Criteria - Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the procedures conform to applicable Federal law and the procurement requirements identified in 2 CFR part 200. Recipients ?must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price? 2 CFR section 200.318(i). The Center?s procurement procedures include the requirement to maintain sufficient documentation of the history of procurement. The Center also has procedures to identify procurement transactions requiring competitive bids or proposals. Context and Condition - We selected four contracts/purchases to test for compliance with procurement standards. Records for two contracts lacked documentation sufficient to detail procurement history. Cause - The Center did not follow its documentation policy for obtaining contracts or bids. Effect - A potential failure to conduct procurement transactions in a manner providing full and open competition exists. Questioned Costs - No costs were questioned. Repeat Finding - No. Statistically valid - Yes. Recommendation - We recommend the Center ensure it 1) maintains documentation of the history of procurement and 2) monitors compliance with documentation requirements. Views of responsible officials - The Center will review its procurement policies and internal controls and ensure timely action is taken when noncompliance is identified.
U.S. Department of Health and Human Services 2022-003 Reporting Program Name of Federal Program (CFDA Number) Health Centers Cluster: Consolidated Health Centers (93.224) Grants for Newly Expanded Services under the Health Care Program (93.527) Criteria - The Center reports financial and nonfinancial data through the Universal Data System (UDS) annually. Context and Condition - We reviewed the Center?s 2021 UDS report and traced key line items identified in the 2021 Compliance Supplement to underlying accounting and other systems. We noted several key line items did not agree to the underlying information. Cause - The Center did not retain documents used to prepare the UDS report in sufficient detail to determine how the amounts reported related to the underlying information. Effect - Key line items of the 2021 UDS report may not be accurate. Questioned Costs - No costs were questioned. Repeat finding - No. Statistically valid - Yes. Recommendation- We recommend the Center retains documentation used to prepare its annual UDS report to ensure amounts reported can be traced to the underlying information in the Center?s systems. Views of responsible officials - The Center will review its document retention policies and ensure such documentation is retained to ensure information reported on our UDS reports can be traced to the source information in our systems.
U.S. Department of Health and Human Services 2022-002 Procurement and Suspension and Debarment Program Name of Federal Program (CFDA Number) Health Centers Cluster: Consolidated Health Centers (93.224) Grants for Newly Expanded Services under the Health Care Program (93.527) Criteria - Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the procedures conform to applicable Federal law and the procurement requirements identified in 2 CFR part 200. Recipients ?must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price? 2 CFR section 200.318(i). The Center?s procurement procedures include the requirement to maintain sufficient documentation of the history of procurement. The Center also has procedures to identify procurement transactions requiring competitive bids or proposals. Context and Condition - We selected four contracts/purchases to test for compliance with procurement standards. Records for two contracts lacked documentation sufficient to detail procurement history. Cause - The Center did not follow its documentation policy for obtaining contracts or bids. Effect - A potential failure to conduct procurement transactions in a manner providing full and open competition exists. Questioned Costs - No costs were questioned. Repeat Finding - No. Statistically valid - Yes. Recommendation - We recommend the Center ensure it 1) maintains documentation of the history of procurement and 2) monitors compliance with documentation requirements. Views of responsible officials - The Center will review its procurement policies and internal controls and ensure timely action is taken when noncompliance is identified.
U.S. Department of Health and Human Services 2022-003 Reporting Program Name of Federal Program (CFDA Number) Health Centers Cluster: Consolidated Health Centers (93.224) Grants for Newly Expanded Services under the Health Care Program (93.527) Criteria - The Center reports financial and nonfinancial data through the Universal Data System (UDS) annually. Context and Condition - We reviewed the Center?s 2021 UDS report and traced key line items identified in the 2021 Compliance Supplement to underlying accounting and other systems. We noted several key line items did not agree to the underlying information. Cause - The Center did not retain documents used to prepare the UDS report in sufficient detail to determine how the amounts reported related to the underlying information. Effect - Key line items of the 2021 UDS report may not be accurate. Questioned Costs - No costs were questioned. Repeat finding - No. Statistically valid - Yes. Recommendation- We recommend the Center retains documentation used to prepare its annual UDS report to ensure amounts reported can be traced to the underlying information in the Center?s systems. Views of responsible officials - The Center will review its document retention policies and ensure such documentation is retained to ensure information reported on our UDS reports can be traced to the source information in our systems.
U.S. Department of Health and Human Services 2022-002 Procurement and Suspension and Debarment Program Name of Federal Program (CFDA Number) Health Centers Cluster: Consolidated Health Centers (93.224) Grants for Newly Expanded Services under the Health Care Program (93.527) Criteria - Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the procedures conform to applicable Federal law and the procurement requirements identified in 2 CFR part 200. Recipients ?must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price? 2 CFR section 200.318(i). The Center?s procurement procedures include the requirement to maintain sufficient documentation of the history of procurement. The Center also has procedures to identify procurement transactions requiring competitive bids or proposals. Context and Condition - We selected four contracts/purchases to test for compliance with procurement standards. Records for two contracts lacked documentation sufficient to detail procurement history. Cause - The Center did not follow its documentation policy for obtaining contracts or bids. Effect - A potential failure to conduct procurement transactions in a manner providing full and open competition exists. Questioned Costs - No costs were questioned. Repeat Finding - No. Statistically valid - Yes. Recommendation - We recommend the Center ensure it 1) maintains documentation of the history of procurement and 2) monitors compliance with documentation requirements. Views of responsible officials - The Center will review its procurement policies and internal controls and ensure timely action is taken when noncompliance is identified.
U.S. Department of Health and Human Services 2022-003 Reporting Program Name of Federal Program (CFDA Number) Health Centers Cluster: Consolidated Health Centers (93.224) Grants for Newly Expanded Services under the Health Care Program (93.527) Criteria - The Center reports financial and nonfinancial data through the Universal Data System (UDS) annually. Context and Condition - We reviewed the Center?s 2021 UDS report and traced key line items identified in the 2021 Compliance Supplement to underlying accounting and other systems. We noted several key line items did not agree to the underlying information. Cause - The Center did not retain documents used to prepare the UDS report in sufficient detail to determine how the amounts reported related to the underlying information. Effect - Key line items of the 2021 UDS report may not be accurate. Questioned Costs - No costs were questioned. Repeat finding - No. Statistically valid - Yes. Recommendation- We recommend the Center retains documentation used to prepare its annual UDS report to ensure amounts reported can be traced to the underlying information in the Center?s systems. Views of responsible officials - The Center will review its document retention policies and ensure such documentation is retained to ensure information reported on our UDS reports can be traced to the source information in our systems.
U.S. Department of Health and Human Services 2022-002 Procurement and Suspension and Debarment Program Name of Federal Program (CFDA Number) Health Centers Cluster: Consolidated Health Centers (93.224) Grants for Newly Expanded Services under the Health Care Program (93.527) Criteria - Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the procedures conform to applicable Federal law and the procurement requirements identified in 2 CFR part 200. Recipients ?must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price? 2 CFR section 200.318(i). The Center?s procurement procedures include the requirement to maintain sufficient documentation of the history of procurement. The Center also has procedures to identify procurement transactions requiring competitive bids or proposals. Context and Condition - We selected four contracts/purchases to test for compliance with procurement standards. Records for two contracts lacked documentation sufficient to detail procurement history. Cause - The Center did not follow its documentation policy for obtaining contracts or bids. Effect - A potential failure to conduct procurement transactions in a manner providing full and open competition exists. Questioned Costs - No costs were questioned. Repeat Finding - No. Statistically valid - Yes. Recommendation - We recommend the Center ensure it 1) maintains documentation of the history of procurement and 2) monitors compliance with documentation requirements. Views of responsible officials - The Center will review its procurement policies and internal controls and ensure timely action is taken when noncompliance is identified.
U.S. Department of Health and Human Services 2022-003 Reporting Program Name of Federal Program (CFDA Number) Health Centers Cluster: Consolidated Health Centers (93.224) Grants for Newly Expanded Services under the Health Care Program (93.527) Criteria - The Center reports financial and nonfinancial data through the Universal Data System (UDS) annually. Context and Condition - We reviewed the Center?s 2021 UDS report and traced key line items identified in the 2021 Compliance Supplement to underlying accounting and other systems. We noted several key line items did not agree to the underlying information. Cause - The Center did not retain documents used to prepare the UDS report in sufficient detail to determine how the amounts reported related to the underlying information. Effect - Key line items of the 2021 UDS report may not be accurate. Questioned Costs - No costs were questioned. Repeat finding - No. Statistically valid - Yes. Recommendation- We recommend the Center retains documentation used to prepare its annual UDS report to ensure amounts reported can be traced to the underlying information in the Center?s systems. Views of responsible officials - The Center will review its document retention policies and ensure such documentation is retained to ensure information reported on our UDS reports can be traced to the source information in our systems.