FAC Explorer

Audit 308483

FY End
2023-12-31
Total Expended
$2.29M
Findings
8
Programs
3
Organization: Rosa Clark Medical Center Association, Inc. (SC)
Year: 2023 Accepted: 2024-06-10
Auditor: Terry Horne CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400483 2023-002 Material Weakness - L
400484 2023-002 Material Weakness - L
400485 2023-002 Material Weakness - L
400486 2023-002 Material Weakness - L
976925 2023-002 Material Weakness - L
976926 2023-002 Material Weakness - L
976927 2023-002 Material Weakness - L
976928 2023-002 Material Weakness - 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) $709,888 Yes 1
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $326,268 Yes 1
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $250,515 Yes 0

Contacts

Name Title Type
U4WMMA4WCWV8 Vicki Thompson Auditee
8648824664 Terry Horne Auditor
No contacts on file

Notes to SEFA

Title: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Organization has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: n/a Basis of presentation described
Title: Subrecipients 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Organization has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: n/a Statement regarding use of subrecipients

Finding Details

Finding 2023-002
Finding: 2023-002-Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Organizations that receive federal awards in excess of $750,000 are required to submit an annual Federal Data Collection Form, including audited financial statements, no later than nine months after their fiscal year-end to the Federal Audit Clearinghouse. Condition: The Federal Data Collection Form and audit report for the year ended December 31, 2022, were not submitted to the Federal Audit Clearinghouse until October 25, 2023, which was beyond the filing period of September 30, 2023. Cause: The late issuance of the Organization’s audited financial statements for the year ended December 31, 2022 was a result of the auditor delaying audit procedures throughout 2023. Despite management’s attempts to obtain a final audit report, the audit report was not received by the Organization in a timely manner for filing with the Federal Audit Clearinghouse. Effect: The Organization is not in compliance with federal filing requirements, which could impact availability of federal funds. Questioned Costs: None reported. Context/Sampling: None Repeat Finding from Prior Year: No Recommendation: It is recommended that the annual audit and Federal Data Collection Form be completed and filed in a timely manner. Views of Responsible Officials: Management concurs. The Organization has made a change in service providers for the completion of the 2023 audit. Contact Person: Vicki Thompson, CEO Anticipated Date of Completion: Resolved as of January 29, 2024.
Finding 2023-002
Finding: 2023-002-Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Organizations that receive federal awards in excess of $750,000 are required to submit an annual Federal Data Collection Form, including audited financial statements, no later than nine months after their fiscal year-end to the Federal Audit Clearinghouse. Condition: The Federal Data Collection Form and audit report for the year ended December 31, 2022, were not submitted to the Federal Audit Clearinghouse until October 25, 2023, which was beyond the filing period of September 30, 2023. Cause: The late issuance of the Organization’s audited financial statements for the year ended December 31, 2022 was a result of the auditor delaying audit procedures throughout 2023. Despite management’s attempts to obtain a final audit report, the audit report was not received by the Organization in a timely manner for filing with the Federal Audit Clearinghouse. Effect: The Organization is not in compliance with federal filing requirements, which could impact availability of federal funds. Questioned Costs: None reported. Context/Sampling: None Repeat Finding from Prior Year: No Recommendation: It is recommended that the annual audit and Federal Data Collection Form be completed and filed in a timely manner. Views of Responsible Officials: Management concurs. The Organization has made a change in service providers for the completion of the 2023 audit. Contact Person: Vicki Thompson, CEO Anticipated Date of Completion: Resolved as of January 29, 2024.
Finding 2023-002
Finding: 2023-002-Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Organizations that receive federal awards in excess of $750,000 are required to submit an annual Federal Data Collection Form, including audited financial statements, no later than nine months after their fiscal year-end to the Federal Audit Clearinghouse. Condition: The Federal Data Collection Form and audit report for the year ended December 31, 2022, were not submitted to the Federal Audit Clearinghouse until October 25, 2023, which was beyond the filing period of September 30, 2023. Cause: The late issuance of the Organization’s audited financial statements for the year ended December 31, 2022 was a result of the auditor delaying audit procedures throughout 2023. Despite management’s attempts to obtain a final audit report, the audit report was not received by the Organization in a timely manner for filing with the Federal Audit Clearinghouse. Effect: The Organization is not in compliance with federal filing requirements, which could impact availability of federal funds. Questioned Costs: None reported. Context/Sampling: None Repeat Finding from Prior Year: No Recommendation: It is recommended that the annual audit and Federal Data Collection Form be completed and filed in a timely manner. Views of Responsible Officials: Management concurs. The Organization has made a change in service providers for the completion of the 2023 audit. Contact Person: Vicki Thompson, CEO Anticipated Date of Completion: Resolved as of January 29, 2024.
Finding 2023-002
Finding: 2023-002-Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Organizations that receive federal awards in excess of $750,000 are required to submit an annual Federal Data Collection Form, including audited financial statements, no later than nine months after their fiscal year-end to the Federal Audit Clearinghouse. Condition: The Federal Data Collection Form and audit report for the year ended December 31, 2022, were not submitted to the Federal Audit Clearinghouse until October 25, 2023, which was beyond the filing period of September 30, 2023. Cause: The late issuance of the Organization’s audited financial statements for the year ended December 31, 2022 was a result of the auditor delaying audit procedures throughout 2023. Despite management’s attempts to obtain a final audit report, the audit report was not received by the Organization in a timely manner for filing with the Federal Audit Clearinghouse. Effect: The Organization is not in compliance with federal filing requirements, which could impact availability of federal funds. Questioned Costs: None reported. Context/Sampling: None Repeat Finding from Prior Year: No Recommendation: It is recommended that the annual audit and Federal Data Collection Form be completed and filed in a timely manner. Views of Responsible Officials: Management concurs. The Organization has made a change in service providers for the completion of the 2023 audit. Contact Person: Vicki Thompson, CEO Anticipated Date of Completion: Resolved as of January 29, 2024.
Finding 2023-002
Finding: 2023-002-Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Organizations that receive federal awards in excess of $750,000 are required to submit an annual Federal Data Collection Form, including audited financial statements, no later than nine months after their fiscal year-end to the Federal Audit Clearinghouse. Condition: The Federal Data Collection Form and audit report for the year ended December 31, 2022, were not submitted to the Federal Audit Clearinghouse until October 25, 2023, which was beyond the filing period of September 30, 2023. Cause: The late issuance of the Organization’s audited financial statements for the year ended December 31, 2022 was a result of the auditor delaying audit procedures throughout 2023. Despite management’s attempts to obtain a final audit report, the audit report was not received by the Organization in a timely manner for filing with the Federal Audit Clearinghouse. Effect: The Organization is not in compliance with federal filing requirements, which could impact availability of federal funds. Questioned Costs: None reported. Context/Sampling: None Repeat Finding from Prior Year: No Recommendation: It is recommended that the annual audit and Federal Data Collection Form be completed and filed in a timely manner. Views of Responsible Officials: Management concurs. The Organization has made a change in service providers for the completion of the 2023 audit. Contact Person: Vicki Thompson, CEO Anticipated Date of Completion: Resolved as of January 29, 2024.
Finding 2023-002
Finding: 2023-002-Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Organizations that receive federal awards in excess of $750,000 are required to submit an annual Federal Data Collection Form, including audited financial statements, no later than nine months after their fiscal year-end to the Federal Audit Clearinghouse. Condition: The Federal Data Collection Form and audit report for the year ended December 31, 2022, were not submitted to the Federal Audit Clearinghouse until October 25, 2023, which was beyond the filing period of September 30, 2023. Cause: The late issuance of the Organization’s audited financial statements for the year ended December 31, 2022 was a result of the auditor delaying audit procedures throughout 2023. Despite management’s attempts to obtain a final audit report, the audit report was not received by the Organization in a timely manner for filing with the Federal Audit Clearinghouse. Effect: The Organization is not in compliance with federal filing requirements, which could impact availability of federal funds. Questioned Costs: None reported. Context/Sampling: None Repeat Finding from Prior Year: No Recommendation: It is recommended that the annual audit and Federal Data Collection Form be completed and filed in a timely manner. Views of Responsible Officials: Management concurs. The Organization has made a change in service providers for the completion of the 2023 audit. Contact Person: Vicki Thompson, CEO Anticipated Date of Completion: Resolved as of January 29, 2024.
Finding 2023-002
Finding: 2023-002-Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Organizations that receive federal awards in excess of $750,000 are required to submit an annual Federal Data Collection Form, including audited financial statements, no later than nine months after their fiscal year-end to the Federal Audit Clearinghouse. Condition: The Federal Data Collection Form and audit report for the year ended December 31, 2022, were not submitted to the Federal Audit Clearinghouse until October 25, 2023, which was beyond the filing period of September 30, 2023. Cause: The late issuance of the Organization’s audited financial statements for the year ended December 31, 2022 was a result of the auditor delaying audit procedures throughout 2023. Despite management’s attempts to obtain a final audit report, the audit report was not received by the Organization in a timely manner for filing with the Federal Audit Clearinghouse. Effect: The Organization is not in compliance with federal filing requirements, which could impact availability of federal funds. Questioned Costs: None reported. Context/Sampling: None Repeat Finding from Prior Year: No Recommendation: It is recommended that the annual audit and Federal Data Collection Form be completed and filed in a timely manner. Views of Responsible Officials: Management concurs. The Organization has made a change in service providers for the completion of the 2023 audit. Contact Person: Vicki Thompson, CEO Anticipated Date of Completion: Resolved as of January 29, 2024.
Finding 2023-002
Finding: 2023-002-Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Organizations that receive federal awards in excess of $750,000 are required to submit an annual Federal Data Collection Form, including audited financial statements, no later than nine months after their fiscal year-end to the Federal Audit Clearinghouse. Condition: The Federal Data Collection Form and audit report for the year ended December 31, 2022, were not submitted to the Federal Audit Clearinghouse until October 25, 2023, which was beyond the filing period of September 30, 2023. Cause: The late issuance of the Organization’s audited financial statements for the year ended December 31, 2022 was a result of the auditor delaying audit procedures throughout 2023. Despite management’s attempts to obtain a final audit report, the audit report was not received by the Organization in a timely manner for filing with the Federal Audit Clearinghouse. Effect: The Organization is not in compliance with federal filing requirements, which could impact availability of federal funds. Questioned Costs: None reported. Context/Sampling: None Repeat Finding from Prior Year: No Recommendation: It is recommended that the annual audit and Federal Data Collection Form be completed and filed in a timely manner. Views of Responsible Officials: Management concurs. The Organization has made a change in service providers for the completion of the 2023 audit. Contact Person: Vicki Thompson, CEO Anticipated Date of Completion: Resolved as of January 29, 2024.