FAC Explorer

Audit 312881

FY End
2022-08-31
Total Expended
$8.76M
Findings
6
Programs
2
Organization: Primary Care Providers for A Healthy Feliciana, Inc. (LA)
Year: 2022 Accepted: 2023-02-27
Auditor: Steven M Derouen & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
446980 2022-001 Significant Deficiency - P
446981 2022-000 Significant Deficiency - P
446982 2022-001 Significant Deficiency - P
1023422 2022-001 Significant Deficiency - P
1023423 2022-000 Significant Deficiency - P
1023424 2022-001 Significant Deficiency - P

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) $2.27M Yes 1
93.498 Provider Relief Fund $902,392 Yes 1

Contacts

Name Title Type
GA9ULD6M4X39 Bonnie Phillips Auditee
2256835292 Steven Derouen Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Provider Care Providers for a HealthyFeliciana, Inc., and is presented on the accrual basis of accounting. The information on this schedule is presented in accordance with the requirementsof Title 2 of U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance). Certain costs have been allocated to the federal program in accordance with OMB Circular A-122,Cost Prinicples of Non-Profit Organizations. The amounts presented in this schedule do not differ from the amounts presented in, or usedin the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Condition: Several balance sheet accounts which included patient accountsreceivable, inventory, accounts payable and notes payable were notreconciled to the general ledger. Additionally, patient accountsreceivable was not assessed for collectability on a timely basis.Cause: Proper internal control policies require monthly and annualreconciliations of balance sheet accounts so that management coulddetect and correct any possible financial statement misstatements in atimely manner. The collectability of accounts receivable should also beassessed on a timely basis.Criteria: No cause.Effect: Management is unable to detect and correct misstatements in a timelymanner. Net patient accounts receivable could be overstated orunderstated.Recommendation: Management should review the aforementioned accounts and reconcileto the general ledger on a monthly and annual basis. Monthlyassessments of the collectability of patient accounts receivable shouldalso be performed on a monthly basis to ensure accurate financialstatements.Response: Management concurs with the finding. Management has incorporatedthe auditor?s recommendation to reconcile the various accounts to thegeneral ledger on a monthly and annual basis. Additionally, on amonthly basis, management is assessing the collectability of patientaccounts receivable and adjusting the allowance for doubtful accountsaccordingly.
Finding 2022-000
NA
Finding 2022-001
Condition: Several balance sheet accounts which included patient accountsreceivable, inventory, accounts payable and notes payable were notreconciled to the general ledger. Additionally, patient accountsreceivable was not assessed for collectability on a timely basis.Cause: Proper internal control policies require monthly and annualreconciliations of balance sheet accounts so that management coulddetect and correct any possible financial statement misstatements in atimely manner. The collectability of accounts receivable should also beassessed on a timely basis.Criteria: No cause.Effect: Management is unable to detect and correct misstatements in a timelymanner. Net patient accounts receivable could be overstated orunderstated.Recommendation: Management should review the aforementioned accounts and reconcileto the general ledger on a monthly and annual basis. Monthlyassessments of the collectability of patient accounts receivable shouldalso be performed on a monthly basis to ensure accurate financialstatements.Response: Management concurs with the finding. Management has incorporatedthe auditor?s recommendation to reconcile the various accounts to thegeneral ledger on a monthly and annual basis. Additionally, on amonthly basis, management is assessing the collectability of patientaccounts receivable and adjusting the allowance for doubtful accountsaccordingly.
Finding 2022-001
Condition: Several balance sheet accounts which included patient accountsreceivable, inventory, accounts payable and notes payable were notreconciled to the general ledger. Additionally, patient accountsreceivable was not assessed for collectability on a timely basis.Cause: Proper internal control policies require monthly and annualreconciliations of balance sheet accounts so that management coulddetect and correct any possible financial statement misstatements in atimely manner. The collectability of accounts receivable should also beassessed on a timely basis.Criteria: No cause.Effect: Management is unable to detect and correct misstatements in a timelymanner. Net patient accounts receivable could be overstated orunderstated.Recommendation: Management should review the aforementioned accounts and reconcileto the general ledger on a monthly and annual basis. Monthlyassessments of the collectability of patient accounts receivable shouldalso be performed on a monthly basis to ensure accurate financialstatements.Response: Management concurs with the finding. Management has incorporatedthe auditor?s recommendation to reconcile the various accounts to thegeneral ledger on a monthly and annual basis. Additionally, on amonthly basis, management is assessing the collectability of patientaccounts receivable and adjusting the allowance for doubtful accountsaccordingly.
Finding 2022-000
NA
Finding 2022-001
Condition: Several balance sheet accounts which included patient accountsreceivable, inventory, accounts payable and notes payable were notreconciled to the general ledger. Additionally, patient accountsreceivable was not assessed for collectability on a timely basis.Cause: Proper internal control policies require monthly and annualreconciliations of balance sheet accounts so that management coulddetect and correct any possible financial statement misstatements in atimely manner. The collectability of accounts receivable should also beassessed on a timely basis.Criteria: No cause.Effect: Management is unable to detect and correct misstatements in a timelymanner. Net patient accounts receivable could be overstated orunderstated.Recommendation: Management should review the aforementioned accounts and reconcileto the general ledger on a monthly and annual basis. Monthlyassessments of the collectability of patient accounts receivable shouldalso be performed on a monthly basis to ensure accurate financialstatements.Response: Management concurs with the finding. Management has incorporatedthe auditor?s recommendation to reconcile the various accounts to thegeneral ledger on a monthly and annual basis. Additionally, on amonthly basis, management is assessing the collectability of patientaccounts receivable and adjusting the allowance for doubtful accountsaccordingly.