FAC Explorer

Audit 302591

FY End
2020-12-31
Total Expended
$1.36M
Findings
2
Programs
1
Organization: Common Ground Health Clinic (LA)
Year: 2020 Accepted: 2024-04-04
Auditor: Luther Speight & CO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392293 2020-003 - - L
968735 2020-003 - - L

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) $1.36M Yes 1

Contacts

Name Title Type
T54JRN9QKNN6 Lynette Berry Auditee
5042650207 Luther Speight Auditor
No contacts on file

Notes to SEFA

Title: NOTE 4 - LOAN AND LOAN GUARANTEES Accounting Policies: The accompanying SEFA presents the expenditures from federal awards of Common Ground Health Clinic, Inc. All federal awards were received directly from Federal agencies. The accompanying SEFA includes th federal grant activity of the Clinic and is presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Clinic did not elect to use the 10% de minimis cost rate. The Clinic did not expend federal awards related to loans or loan guarantees during the year ended December 31, 2020. The Clinic had no loans outstanding at the year ended December 31, 2020.
Title: NOTE 5 - FEDERALLY FUNDED INSURANCE Accounting Policies: The accompanying SEFA presents the expenditures from federal awards of Common Ground Health Clinic, Inc. All federal awards were received directly from Federal agencies. The accompanying SEFA includes th federal grant activity of the Clinic and is presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Clinic did not elect to use the 10% de minimis cost rate. The Clinic has no federally funded insurance.
Title: NOTE 6 - NONCASH ASSISTANCE Accounting Policies: The accompanying SEFA presents the expenditures from federal awards of Common Ground Health Clinic, Inc. All federal awards were received directly from Federal agencies. The accompanying SEFA includes th federal grant activity of the Clinic and is presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Clinic did not elect to use the 10% de minimis cost rate. The Clinic did not receive any federal noncash assistance for the year ended December 31, 2020.
Title: NOTE 7 - RECONCILIATION Accounting Policies: The accompanying SEFA presents the expenditures from federal awards of Common Ground Health Clinic, Inc. All federal awards were received directly from Federal agencies. The accompanying SEFA includes th federal grant activity of the Clinic and is presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Clinic did not elect to use the 10% de minimis cost rate. The federal grant revenues in the SEFA of the Clinic, are included in the Statement of Activities for the year ended December 31, 2020 under the caption Grants - governmental. The Clinic did not receive other state or local grants during the year ended December 31, 2020.

Finding Details

Finding 2020-003
CRITERIA: 2 CFR requires that non-Federal entities that expend $750,000 or more in a year in Federal awards must submit their audited annual financail reports and the data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. CONDITION: The Clinic did not remit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The Clinic experienced turnover in a key management position, which caused a delay in the performance, completion, and submission of the annual audit report. EFFECT: Late submission causes the Clinic to be put on the non-compliance list and can result in withholding of federal pass-through funding. QUESTIONED COSTS: Unknown. RECOMMENDATION: The Clinic should implement policies and procedures to ensure timely filing of any and all required reports. RESPONSE: See corrective action plan starting on page 30.
Finding 2020-003
CRITERIA: 2 CFR requires that non-Federal entities that expend $750,000 or more in a year in Federal awards must submit their audited annual financail reports and the data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. CONDITION: The Clinic did not remit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The Clinic experienced turnover in a key management position, which caused a delay in the performance, completion, and submission of the annual audit report. EFFECT: Late submission causes the Clinic to be put on the non-compliance list and can result in withholding of federal pass-through funding. QUESTIONED COSTS: Unknown. RECOMMENDATION: The Clinic should implement policies and procedures to ensure timely filing of any and all required reports. RESPONSE: See corrective action plan starting on page 30.