FAC Explorer

Audit 309894

FY End
2023-11-30
Total Expended
$4.86M
Findings
6
Programs
5
Organization: Infinity Health (IA)
Year: 2023 Accepted: 2024-06-25
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
402308 2023-001 Significant Deficiency - AB
402309 2023-001 Significant Deficiency - AB
402310 2023-001 Significant Deficiency - AB
978750 2023-001 Significant Deficiency - AB
978751 2023-001 Significant Deficiency - AB
978752 2023-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.99M Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.68M Yes 1
93.498 Provider Relief Fund $488,282 - 0
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $298,785 - 0
93.958 Block Grants for Community Mental Health Services $120,610 - 0

Contacts

Name Title Type
L1NJLCEJS168 Michelle Leonard Auditee
6414462383 Chris Manderfield Auditor
No contacts on file

Notes to SEFA

Title: NOTE 4 FINANCIAL STATEMENT REVENUE Accounting Policies: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the SEFA 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 SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. NOTE 1 BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the SEFA) includes the federal award activity of Infinity Health, under programs of the federal government for the year ended November 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the SEFA presents only a selected portion of the operations of Infinity Health, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: Infinity Health, Inc. has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The financial statements for the years ended November 30, 2023 and 2022 reflect revenue recognized from the Provider Relief Fund (PRF) of $0 and $622,427, respectively. The SEFA for the year ended November 30, 2023 includes PRF of $488,282, which is in accordance with the requirements of the compliance supplement for assistance listing number 93.498.
Title: NOTE 5 OTHER MATTERS Accounting Policies: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the SEFA 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 SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. NOTE 1 BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the SEFA) includes the federal award activity of Infinity Health, under programs of the federal government for the year ended November 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the SEFA presents only a selected portion of the operations of Infinity Health, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: Infinity Health, Inc. has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Amount of Noncash Assistance – None Amount of Insurance – None Amount of Loans – None Amount of Loan Guarantees – None

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Center Program Assistance Listing Number: 93.224/93.527 Federal Award Identification Number: H80CS04200-18-01 and H80CS04200-19-00 Award Periods: May 1, 2022 – April 30, 2023; May 1, 2023 – April 30, 2024 Type of Finding: Compliance and Significant deficiency in internal control over compliance Criteria: Uniform Guidance § 200.430(h)(8)(i) indicates that the standards for documentation of personnel expenses are such that (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:(i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;(ii) Be incorporated into the official records of the non-Federal entity and (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition: Time and effort documentation was not available for one transaction. Questioned Costs: Unknown. Context: One (1) of forty (40) allowable cost transactions selected for testing. Cause: The employees' supervisor did not submit the necessary time and effort form and that individual is no longer employed by the Organization. Effect: Amount charged to the grant may be inconsistent with actual time spent on grant activities. Repeat Finding: No. Recommendation: CLA recommends that the Organization consider completing time and effort attestation forms electronically to ensure none get lost or misplaced and are returned timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Center Program Assistance Listing Number: 93.224/93.527 Federal Award Identification Number: H80CS04200-18-01 and H80CS04200-19-00 Award Periods: May 1, 2022 – April 30, 2023; May 1, 2023 – April 30, 2024 Type of Finding: Compliance and Significant deficiency in internal control over compliance Criteria: Uniform Guidance § 200.430(h)(8)(i) indicates that the standards for documentation of personnel expenses are such that (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:(i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;(ii) Be incorporated into the official records of the non-Federal entity and (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition: Time and effort documentation was not available for one transaction. Questioned Costs: Unknown. Context: One (1) of forty (40) allowable cost transactions selected for testing. Cause: The employees' supervisor did not submit the necessary time and effort form and that individual is no longer employed by the Organization. Effect: Amount charged to the grant may be inconsistent with actual time spent on grant activities. Repeat Finding: No. Recommendation: CLA recommends that the Organization consider completing time and effort attestation forms electronically to ensure none get lost or misplaced and are returned timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Center Program Assistance Listing Number: 93.224/93.527 Federal Award Identification Number: H80CS04200-18-01 and H80CS04200-19-00 Award Periods: May 1, 2022 – April 30, 2023; May 1, 2023 – April 30, 2024 Type of Finding: Compliance and Significant deficiency in internal control over compliance Criteria: Uniform Guidance § 200.430(h)(8)(i) indicates that the standards for documentation of personnel expenses are such that (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:(i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;(ii) Be incorporated into the official records of the non-Federal entity and (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition: Time and effort documentation was not available for one transaction. Questioned Costs: Unknown. Context: One (1) of forty (40) allowable cost transactions selected for testing. Cause: The employees' supervisor did not submit the necessary time and effort form and that individual is no longer employed by the Organization. Effect: Amount charged to the grant may be inconsistent with actual time spent on grant activities. Repeat Finding: No. Recommendation: CLA recommends that the Organization consider completing time and effort attestation forms electronically to ensure none get lost or misplaced and are returned timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Center Program Assistance Listing Number: 93.224/93.527 Federal Award Identification Number: H80CS04200-18-01 and H80CS04200-19-00 Award Periods: May 1, 2022 – April 30, 2023; May 1, 2023 – April 30, 2024 Type of Finding: Compliance and Significant deficiency in internal control over compliance Criteria: Uniform Guidance § 200.430(h)(8)(i) indicates that the standards for documentation of personnel expenses are such that (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:(i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;(ii) Be incorporated into the official records of the non-Federal entity and (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition: Time and effort documentation was not available for one transaction. Questioned Costs: Unknown. Context: One (1) of forty (40) allowable cost transactions selected for testing. Cause: The employees' supervisor did not submit the necessary time and effort form and that individual is no longer employed by the Organization. Effect: Amount charged to the grant may be inconsistent with actual time spent on grant activities. Repeat Finding: No. Recommendation: CLA recommends that the Organization consider completing time and effort attestation forms electronically to ensure none get lost or misplaced and are returned timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Center Program Assistance Listing Number: 93.224/93.527 Federal Award Identification Number: H80CS04200-18-01 and H80CS04200-19-00 Award Periods: May 1, 2022 – April 30, 2023; May 1, 2023 – April 30, 2024 Type of Finding: Compliance and Significant deficiency in internal control over compliance Criteria: Uniform Guidance § 200.430(h)(8)(i) indicates that the standards for documentation of personnel expenses are such that (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:(i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;(ii) Be incorporated into the official records of the non-Federal entity and (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition: Time and effort documentation was not available for one transaction. Questioned Costs: Unknown. Context: One (1) of forty (40) allowable cost transactions selected for testing. Cause: The employees' supervisor did not submit the necessary time and effort form and that individual is no longer employed by the Organization. Effect: Amount charged to the grant may be inconsistent with actual time spent on grant activities. Repeat Finding: No. Recommendation: CLA recommends that the Organization consider completing time and effort attestation forms electronically to ensure none get lost or misplaced and are returned timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Center Program Assistance Listing Number: 93.224/93.527 Federal Award Identification Number: H80CS04200-18-01 and H80CS04200-19-00 Award Periods: May 1, 2022 – April 30, 2023; May 1, 2023 – April 30, 2024 Type of Finding: Compliance and Significant deficiency in internal control over compliance Criteria: Uniform Guidance § 200.430(h)(8)(i) indicates that the standards for documentation of personnel expenses are such that (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:(i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;(ii) Be incorporated into the official records of the non-Federal entity and (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition: Time and effort documentation was not available for one transaction. Questioned Costs: Unknown. Context: One (1) of forty (40) allowable cost transactions selected for testing. Cause: The employees' supervisor did not submit the necessary time and effort form and that individual is no longer employed by the Organization. Effect: Amount charged to the grant may be inconsistent with actual time spent on grant activities. Repeat Finding: No. Recommendation: CLA recommends that the Organization consider completing time and effort attestation forms electronically to ensure none get lost or misplaced and are returned timely. Views of Responsible Officials: There is no disagreement with the audit finding.