FAC Explorer

Audit 306598

FY End
2023-09-30
Total Expended
$2.45M
Findings
2
Programs
8
Organization: Healthy Start, Inc. (PA)
Year: 2023 Accepted: 2024-05-18
Auditor: Bielau Tierney Coon & Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
397862 2023-001 Significant Deficiency - C
974304 2023-001 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
93.926 Healthy Start Initiative $1.60M Yes 1
93.670 Child Abuse and Neglect Discretionary Activities $429,000 - 0
93.307 Minority Health and Health Disparities Research $144,356 - 0
93.994 Maternal and Child Health Services Block Grant to the States $135,884 - 0
93.235 Affordable Care Act (aca) Abstinence Education Program $90,221 - 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $20,472 - 0
93.837 Cardiovascular Diseases Research $765 - 0
93.361 Nursing Research $539 - 0

Contacts

Name Title Type
CEH6LY369LK1 Jada Shirriel Auditee
4122474009 Joseph T. Tappe, Jr, CPA 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 allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented or used in the presentation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: NO COST RATE USED The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Healthy Start, Inc. for the year ended September 30, 2023. The information in the 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 Healthy Start, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flow of Health Start, Inc.
Title: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS 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 allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented or used in the presentation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: NO COST RATE USED 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. Therefore, some amounts presented in the schedule may differ from amounts presented or used in the presentation of the basic financial statements.
Title: INDIRECT COST RATE 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 allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented or used in the presentation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: NO COST RATE USED Healthy Start, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Condition and Context: Federal funds to cover expenditures incurred under one federal award project were drawn down from another federal project. In testing federal drawdowns, we traced each individual drawdown from the Health Start Initiative: Elimination Disparities in Perinatal Health federal award project, as reported in the HRSA PMS system, to the general ledger. There were 43 drawdowns during the year, totaling $1,055,582. Three of the drawdowns included amounts that should have been drawn down from the Catalysts for Infant Health Equity federal awqrd project. The total amount drawn down in error was $2,841. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury and disbursement by the non-federal entity for direct cost programs. Cause: While a breakdown of which project the funds were to be drawn from was provided, the individual drawing down the funds mistakenly drew them from the same project. Effect: Funds in excess of cash needs were drawn down. Recommendation: Procedures should be established to ensure that federal funds are drawn down from the correct federal project.
Finding 2023-001
Condition and Context: Federal funds to cover expenditures incurred under one federal award project were drawn down from another federal project. In testing federal drawdowns, we traced each individual drawdown from the Health Start Initiative: Elimination Disparities in Perinatal Health federal award project, as reported in the HRSA PMS system, to the general ledger. There were 43 drawdowns during the year, totaling $1,055,582. Three of the drawdowns included amounts that should have been drawn down from the Catalysts for Infant Health Equity federal awqrd project. The total amount drawn down in error was $2,841. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury and disbursement by the non-federal entity for direct cost programs. Cause: While a breakdown of which project the funds were to be drawn from was provided, the individual drawing down the funds mistakenly drew them from the same project. Effect: Funds in excess of cash needs were drawn down. Recommendation: Procedures should be established to ensure that federal funds are drawn down from the correct federal project.