FAC Explorer

Audit 309324

FY End
2023-09-30
Total Expended
$1.40M
Findings
2
Programs
9
Organization: Southwestern Area Health Education Center, Inc. (CT)
Year: 2023 Accepted: 2024-06-20
Auditor: Cironefriedberg LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401290 2023-001 Material Weakness - L
977732 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.137 Community Programs to Improve Minority Health Grant Program $494,927 Yes 1
93.268 Immunization Cooperative Agreements $483,663 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $221,336 - 0
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $107,786 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $67,919 - 0
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $12,500 - 0
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $3,900 - 0
93.800 Organized Approaches to Increase Colorectal Cancer Screening $3,900 - 0
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $2,600 - 0

Contacts

Name Title Type
SDXCG2FNUGB6 Fernando Morales Auditee
2033725503 Nicholas Dapaz Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Southwestern Area Health Education Center, Inc. (AHEC) under programs of the federal government 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 AHEC, it is not intended to and does not present the financial position, changes in net assets or cash flows of AHEC. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. For costreimbursement awards, 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. For performance-based awards, expenditures reported represent amounts earned. De Minimis Rate Used: N Rate Explanation: AHEC has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Southwestern Area Health Education Center, Inc. (AHEC) under programs of the federal government 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 AHEC, it is not intended to and does not present the financial position, changes in net assets or cash flows of AHEC.
Title: NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Southwestern Area Health Education Center, Inc. (AHEC) under programs of the federal government 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 AHEC, it is not intended to and does not present the financial position, changes in net assets or cash flows of AHEC. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. For costreimbursement awards, 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. For performance-based awards, expenditures reported represent amounts earned. De Minimis Rate Used: N Rate Explanation: AHEC has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. For costreimbursement awards, 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. For performance-based awards, expenditures reported represent amounts earned.
Title: NOTE C - INDIRECT COST RATE Accounting Policies: NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Southwestern Area Health Education Center, Inc. (AHEC) under programs of the federal government 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 AHEC, it is not intended to and does not present the financial position, changes in net assets or cash flows of AHEC. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. For costreimbursement awards, 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. For performance-based awards, expenditures reported represent amounts earned. De Minimis Rate Used: N Rate Explanation: AHEC has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. AHEC has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 93.137 Community Programs to Improve Minority Health Grant Program Type of Finding Material Weakness in Internal Control over Compliance Criteria Compliance requirements state the due date for the Quarterly Federal Financial Report for the period July 1, 2023 to September 30, 2023 was October 30, 2023. Condition AHEC filed the Quarterly Federal Financial Report for the period July 1, 2023 to September 30, 2023, on January 9, 2024. Questioned Costs None Cause AHEC did not maintain an adequate system of internal control over financial reporting to ensure the Quarterly Federal Financial Report for the period July 1, 2023 to September 30, 2023 was filed timely. Effect The Federal Financial Quarter Report for the period July 1, 2023 to September 30, 2023 was filed late. Recommendation We recommend that AHEC implement a system of internal control over financial reporting to ensure compliance with grant reporting deadlines. Management’s Response/Views of Responsible Officials and Planned Corrective Action AHEC concurs with the above finding. Corrective Action: AHEC will maintain a spreadsheet which will include reporting deadlines and a reporting calendar to include due dates of all reports for each grant award. Name of Contact Person: Fernando Morales, Executive Director 203-372-5503 fernandom@swctahec.org Projected Completion Date: The above corrective action will be completed by year ending September 30, 2024.
Finding 2023-001
2023-001 93.137 Community Programs to Improve Minority Health Grant Program Type of Finding Material Weakness in Internal Control over Compliance Criteria Compliance requirements state the due date for the Quarterly Federal Financial Report for the period July 1, 2023 to September 30, 2023 was October 30, 2023. Condition AHEC filed the Quarterly Federal Financial Report for the period July 1, 2023 to September 30, 2023, on January 9, 2024. Questioned Costs None Cause AHEC did not maintain an adequate system of internal control over financial reporting to ensure the Quarterly Federal Financial Report for the period July 1, 2023 to September 30, 2023 was filed timely. Effect The Federal Financial Quarter Report for the period July 1, 2023 to September 30, 2023 was filed late. Recommendation We recommend that AHEC implement a system of internal control over financial reporting to ensure compliance with grant reporting deadlines. Management’s Response/Views of Responsible Officials and Planned Corrective Action AHEC concurs with the above finding. Corrective Action: AHEC will maintain a spreadsheet which will include reporting deadlines and a reporting calendar to include due dates of all reports for each grant award. Name of Contact Person: Fernando Morales, Executive Director 203-372-5503 fernandom@swctahec.org Projected Completion Date: The above corrective action will be completed by year ending September 30, 2024.