FAC Explorer

Audit 31352

FY End
2022-12-31
Total Expended
$1.88M
Findings
4
Programs
16
Organization: Butler County Health Center (MO)
Year: 2022 Accepted: 2023-09-29
Auditor: Coffman and Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37912 2022-003 Significant Deficiency - P
37913 2022-002 Significant Deficiency Yes P
614354 2022-003 Significant Deficiency - P
614355 2022-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
93.268 Immunization Cooperative Agreements $409,693 Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $403,830 Yes 1
93.217 Family Planning_services $241,048 - 0
93.940 Hiv Prevention Activities_health Department Based $230,608 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $226,392 - 0
93.917 Hiv Care Formula Grants $106,191 - 0
93.767 Children's Health Insurance Program $48,802 - 0
93.994 Maternal and Child Health Services Block Grant to the States $48,694 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $44,124 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $42,252 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $27,378 - 0
93.069 Public Health Emergency Preparedness $24,774 - 0
93.778 Medical Assistance Program $20,179 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2,137 - 0
93.575 Child Care and Development Block Grant $1,724 - 0
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $933 - 0

Contacts

Name Title Type
GL6KJNX3HGY5 Anna M Luke Auditee
5737858478 Anna Luke Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A. Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Butler County Health Center under programs of the federal government for the year ended December 31, 2022. 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 Butler County Health Center, it is not intended to and does not present the financial position, changes in net position, or changes in fund balance of Butler County Health Center. B. Summary of Significant Accounting Policies - 1) 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. 2) Pass-through entity identifying numbers are presented where available. 3) The Center has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. C. Vaccine Value - Nonmonetary assistance is reported in the Schedule at fair value of the vaccine received by the Center. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
2022-001 Criteria: In any system of internal control, one primary goal is adequate segregation of duties. Statement of Condition: The adequate segregation of duties is not present within Butler County Health Center. Statement of Cause: Employee turnover of key positions limits the application of adequate segregation of duties. Statement of Effect or Potential Effect: In the normal course of operations, possible misstatements to the financial statements could occur and not be detected in a timely manner by employees. Questioned Costs: None Perspective Information: An understanding of the District?s internal controls was obtained through observation, inquiry, and walkthroughs of key areas related to both the financial statements and the major programs. Recommendations: These areas should be reviewed periodically and consideration given to improving the segregation of duties or addition of monitoring and implement those changes it deems appropriate for which benefits are determined to exceed costs. Views of Responsible Officials and Planned Corrective Actions: Butler County Health Center agrees with the finding and they will continue to strive to improve this deficiency. 2022-003 Immunization Cooperative Agreements - Assistance Listing No. 93.268; Grant period ? Year Ended December 31, 2022. Significant Deficiency: As discussed at Finding 2022-001, adequate segregation of duties is not present with Butler County Health Center, including duties within the Immunization Cooperative Agreements federal program. These areas should be reviewed periodically and consideration given to improving the segregation of duties within the Center.
Finding 2022-002
2022-001 Criteria: In any system of internal control, one primary goal is adequate segregation of duties. Statement of Condition: The adequate segregation of duties is not present within Butler County Health Center. Statement of Cause: Employee turnover of key positions limits the application of adequate segregation of duties. Statement of Effect or Potential Effect: In the normal course of operations, possible misstatements to the financial statements could occur and not be detected in a timely manner by employees. Questioned Costs: None Perspective Information: An understanding of the District?s internal controls was obtained through observation, inquiry, and walkthroughs of key areas related to both the financial statements and the major programs. Recommendations: These areas should be reviewed periodically and consideration given to improving the segregation of duties or addition of monitoring and implement those changes it deems appropriate for which benefits are determined to exceed costs. Views of Responsible Officials and Planned Corrective Actions: Butler County Health Center agrees with the finding and they will continue to strive to improve this deficiency. DEPARTMENT OF AGRICULTURE (USDA) 2022-002 Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) ? Assistance Listing No. 10.557; Contract No. ERS04523047; Grant period ? Year Ended December 31, 2022. Significant Deficiency: As discussed at Finding 2022-001, adequate segregation of duties is not present with Butler County Health Center, including duties within the WIC federal program. These areas should be reviewed periodically and consideration given to improving the segregation of duties within the Center.
Finding 2022-003
2022-001 Criteria: In any system of internal control, one primary goal is adequate segregation of duties. Statement of Condition: The adequate segregation of duties is not present within Butler County Health Center. Statement of Cause: Employee turnover of key positions limits the application of adequate segregation of duties. Statement of Effect or Potential Effect: In the normal course of operations, possible misstatements to the financial statements could occur and not be detected in a timely manner by employees. Questioned Costs: None Perspective Information: An understanding of the District?s internal controls was obtained through observation, inquiry, and walkthroughs of key areas related to both the financial statements and the major programs. Recommendations: These areas should be reviewed periodically and consideration given to improving the segregation of duties or addition of monitoring and implement those changes it deems appropriate for which benefits are determined to exceed costs. Views of Responsible Officials and Planned Corrective Actions: Butler County Health Center agrees with the finding and they will continue to strive to improve this deficiency. 2022-003 Immunization Cooperative Agreements - Assistance Listing No. 93.268; Grant period ? Year Ended December 31, 2022. Significant Deficiency: As discussed at Finding 2022-001, adequate segregation of duties is not present with Butler County Health Center, including duties within the Immunization Cooperative Agreements federal program. These areas should be reviewed periodically and consideration given to improving the segregation of duties within the Center.
Finding 2022-002
2022-001 Criteria: In any system of internal control, one primary goal is adequate segregation of duties. Statement of Condition: The adequate segregation of duties is not present within Butler County Health Center. Statement of Cause: Employee turnover of key positions limits the application of adequate segregation of duties. Statement of Effect or Potential Effect: In the normal course of operations, possible misstatements to the financial statements could occur and not be detected in a timely manner by employees. Questioned Costs: None Perspective Information: An understanding of the District?s internal controls was obtained through observation, inquiry, and walkthroughs of key areas related to both the financial statements and the major programs. Recommendations: These areas should be reviewed periodically and consideration given to improving the segregation of duties or addition of monitoring and implement those changes it deems appropriate for which benefits are determined to exceed costs. Views of Responsible Officials and Planned Corrective Actions: Butler County Health Center agrees with the finding and they will continue to strive to improve this deficiency. DEPARTMENT OF AGRICULTURE (USDA) 2022-002 Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) ? Assistance Listing No. 10.557; Contract No. ERS04523047; Grant period ? Year Ended December 31, 2022. Significant Deficiency: As discussed at Finding 2022-001, adequate segregation of duties is not present with Butler County Health Center, including duties within the WIC federal program. These areas should be reviewed periodically and consideration given to improving the segregation of duties within the Center.