FAC Explorer

Audit 308666

FY End
2023-09-30
Total Expended
$1.56M
Findings
8
Programs
4
Organization: Covered Bridge Healthcare of St. Joseph County (MI)
Year: 2023 Accepted: 2024-06-12
Auditor: Yeo and Yeo PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400611 2023-002 Significant Deficiency - L
400612 2023-002 Significant Deficiency - L
400613 2023-002 Significant Deficiency - L
400614 2023-002 Significant Deficiency - L
977053 2023-002 Significant Deficiency - L
977054 2023-002 Significant Deficiency - L
977055 2023-002 Significant Deficiency - L
977056 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $251,895 Yes 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $86,887 Yes 1
93.788 Opioid Str $76,822 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $65,500 Yes 1

Contacts

Name Title Type
Q9NQNGV7BKG4 Robert Urquhart Auditee
2694673228 Jessica Rolfe 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 where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Covered Bridge Healthcare of St. Joseph County and Subsidiary has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Covered Bridge Healthcare of St. Joseph County and Subsidiary under programs of the federal government for the year ended September 30, 2023. The information in this 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 Covered Bridge Healthcare of St. Joseph County and Subsidiary, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Covered Bridge Healthcare of St. Joseph County and Subsidiary.
Title: Reconciliation to the 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 where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Covered Bridge Healthcare of St. Joseph County and Subsidiary has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The federal grants per the consolidated financial statements are in agreement with the schedule of expenditures of federal awards as follows: Expenditures per schedule of expenditures of federal awards $1,558,811, Provider relief fund (93.498) revenue in prior year, but recognized on schedule of expenditrues of federal awards in curret year ($29,225), Federal grants per financial statements $1,529,586
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 where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Covered Bridge Healthcare of St. Joseph County and Subsidiary has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. No amounts were provided to subrecipients.

Finding Details

Finding 2023-002
2023-002 – Significant Deficiency and Noncompliance – Reporting Federal Program: Assistance Listing # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must prepare and submit their Uniform Data System (UDS) report on an annual basis. Condition: During our review of the Organization’s UDS report, we noted that the Organization was not able to provide support for tables 8 and 9E of the report. Questioned Costs: None Cause: The Organization had turnover in the accounting department in the current year and the former CFO did not properly maintain the supporting schedules for the UDS report. Effect: The Organization may have improperly reported information on its UDS report. Recommendation: We recommend that the Organization maintains documentation for all required reporting submissions. View of Responsible Officials: Management is in agreement with the finding. Corrective Action Plan: See attached corrective action plan.
Finding 2023-002
2023-002 – Significant Deficiency and Noncompliance – Reporting Federal Program: Assistance Listing # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must prepare and submit their Uniform Data System (UDS) report on an annual basis. Condition: During our review of the Organization’s UDS report, we noted that the Organization was not able to provide support for tables 8 and 9E of the report. Questioned Costs: None Cause: The Organization had turnover in the accounting department in the current year and the former CFO did not properly maintain the supporting schedules for the UDS report. Effect: The Organization may have improperly reported information on its UDS report. Recommendation: We recommend that the Organization maintains documentation for all required reporting submissions. View of Responsible Officials: Management is in agreement with the finding. Corrective Action Plan: See attached corrective action plan.
Finding 2023-002
2023-002 – Significant Deficiency and Noncompliance – Reporting Federal Program: Assistance Listing # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must prepare and submit their Uniform Data System (UDS) report on an annual basis. Condition: During our review of the Organization’s UDS report, we noted that the Organization was not able to provide support for tables 8 and 9E of the report. Questioned Costs: None Cause: The Organization had turnover in the accounting department in the current year and the former CFO did not properly maintain the supporting schedules for the UDS report. Effect: The Organization may have improperly reported information on its UDS report. Recommendation: We recommend that the Organization maintains documentation for all required reporting submissions. View of Responsible Officials: Management is in agreement with the finding. Corrective Action Plan: See attached corrective action plan.
Finding 2023-002
2023-002 – Significant Deficiency and Noncompliance – Reporting Federal Program: Assistance Listing # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must prepare and submit their Uniform Data System (UDS) report on an annual basis. Condition: During our review of the Organization’s UDS report, we noted that the Organization was not able to provide support for tables 8 and 9E of the report. Questioned Costs: None Cause: The Organization had turnover in the accounting department in the current year and the former CFO did not properly maintain the supporting schedules for the UDS report. Effect: The Organization may have improperly reported information on its UDS report. Recommendation: We recommend that the Organization maintains documentation for all required reporting submissions. View of Responsible Officials: Management is in agreement with the finding. Corrective Action Plan: See attached corrective action plan.
Finding 2023-002
2023-002 – Significant Deficiency and Noncompliance – Reporting Federal Program: Assistance Listing # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must prepare and submit their Uniform Data System (UDS) report on an annual basis. Condition: During our review of the Organization’s UDS report, we noted that the Organization was not able to provide support for tables 8 and 9E of the report. Questioned Costs: None Cause: The Organization had turnover in the accounting department in the current year and the former CFO did not properly maintain the supporting schedules for the UDS report. Effect: The Organization may have improperly reported information on its UDS report. Recommendation: We recommend that the Organization maintains documentation for all required reporting submissions. View of Responsible Officials: Management is in agreement with the finding. Corrective Action Plan: See attached corrective action plan.
Finding 2023-002
2023-002 – Significant Deficiency and Noncompliance – Reporting Federal Program: Assistance Listing # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must prepare and submit their Uniform Data System (UDS) report on an annual basis. Condition: During our review of the Organization’s UDS report, we noted that the Organization was not able to provide support for tables 8 and 9E of the report. Questioned Costs: None Cause: The Organization had turnover in the accounting department in the current year and the former CFO did not properly maintain the supporting schedules for the UDS report. Effect: The Organization may have improperly reported information on its UDS report. Recommendation: We recommend that the Organization maintains documentation for all required reporting submissions. View of Responsible Officials: Management is in agreement with the finding. Corrective Action Plan: See attached corrective action plan.
Finding 2023-002
2023-002 – Significant Deficiency and Noncompliance – Reporting Federal Program: Assistance Listing # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must prepare and submit their Uniform Data System (UDS) report on an annual basis. Condition: During our review of the Organization’s UDS report, we noted that the Organization was not able to provide support for tables 8 and 9E of the report. Questioned Costs: None Cause: The Organization had turnover in the accounting department in the current year and the former CFO did not properly maintain the supporting schedules for the UDS report. Effect: The Organization may have improperly reported information on its UDS report. Recommendation: We recommend that the Organization maintains documentation for all required reporting submissions. View of Responsible Officials: Management is in agreement with the finding. Corrective Action Plan: See attached corrective action plan.
Finding 2023-002
2023-002 – Significant Deficiency and Noncompliance – Reporting Federal Program: Assistance Listing # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must prepare and submit their Uniform Data System (UDS) report on an annual basis. Condition: During our review of the Organization’s UDS report, we noted that the Organization was not able to provide support for tables 8 and 9E of the report. Questioned Costs: None Cause: The Organization had turnover in the accounting department in the current year and the former CFO did not properly maintain the supporting schedules for the UDS report. Effect: The Organization may have improperly reported information on its UDS report. Recommendation: We recommend that the Organization maintains documentation for all required reporting submissions. View of Responsible Officials: Management is in agreement with the finding. Corrective Action Plan: See attached corrective action plan.