FAC Explorer

Audit 308501

FY End
2023-08-31
Total Expended
$8.07M
Findings
2
Programs
9
Organization: Tyler Family Circle of Care (TX)
Year: 2023 Accepted: 2024-06-10
Auditor: Clifton Larson Allen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400510 2023-001 Significant Deficiency - A
976952 2023-001 Significant Deficiency - A

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) $1.56M - 0
93.498 Provider Relief Fund $1.06M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $499,999 Yes 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $312,866 Yes 0
10.766 Community Facilities Loans and Grants $307,497 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $306,675 - 0
93.217 Family Planning_services $267,777 - 0
93.268 Immunization Cooperative Agreements $163,000 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $153,557 - 0

Contacts

Name Title Type
N9AFZME1VED5 Jennifer A. Breedlove, Mba, CPA Auditee
9034052884 Tiffany Harrison Auditor
No contacts on file

Notes to SEFA

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. De Minimis Rate Used: N Rate Explanation: The Auditee did not use the De Minimis Cost rate 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.
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. De Minimis Rate Used: N Rate Explanation: The Auditee did not use the De Minimis Cost rate Tyler Family Circle of Care has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
: Per 2 CFR 200.302, the state's and the other non-Federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. Further, the financial management system of each non-Federal entity must provide accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements. According to §200.303 Internal controls of 2 CFR Part 200, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Finding 2023-001
: Per 2 CFR 200.302, the state's and the other non-Federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. Further, the financial management system of each non-Federal entity must provide accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements. According to §200.303 Internal controls of 2 CFR Part 200, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.