FAC Explorer

Audit 314809

FY End
2022-09-30
Total Expended
$1.63M
Findings
2
Programs
10
Organization: Community Health Council of Wyandotte County (KS)
Year: 2022 Accepted: 2024-07-10
Auditor: Uhy - LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478076 2022-001 Material Weakness - P
1054518 2022-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $754,211 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $288,066 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $201,856 - 0
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $142,000 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $125,000 - 0
93.011 National Organizations of State and Local Officials $25,000 - 0
93.767 Children's Health Insurance Program $10,295 - 0
93.268 Immunization Cooperative Agreements $5,880 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2,014 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $47 - 0

Contacts

Name Title Type
LCN5MSK88GF6 Cathy Harding Auditee
9133719298 Yllka Manushi 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 through the cost principles contained in OMB Circular A-122 Cost Principles for Non-profit Organizations or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited to reimbursement. De Minimis Rate Used: Y Rate Explanation: The organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance on all federal programs. The accompanying schedule of Expenditures of Federal Awards includes the federal activity of Community Health Council of Wyandotte County, Inc under the programs of the federal government for year ended September 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal REgulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Organization.
Title: Summary of Significant Accounting Principles Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized through the cost principles contained in OMB Circular A-122 Cost Principles for Non-profit Organizations or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited to reimbursement. De Minimis Rate Used: Y Rate Explanation: The organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance on all federal programs. Expenditures reported on the Schedule are reported on the accural basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-122 Cost Principles for Non-profit Organizations or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Sub-Recipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized through the cost principles contained in OMB Circular A-122 Cost Principles for Non-profit Organizations or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited to reimbursement. De Minimis Rate Used: Y Rate Explanation: The organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance on all federal programs. The organization did not provide federal awards to sub-recipients for the year ended September 30, 2022.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized through the cost principles contained in OMB Circular A-122 Cost Principles for Non-profit Organizations or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited to reimbursement. De Minimis Rate Used: Y Rate Explanation: The organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance on all federal programs. The organization has elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance on all federal programs.
Title: Subsequent Events Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized through the cost principles contained in OMB Circular A-122 Cost Principles for Non-profit Organizations or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited to reimbursement. De Minimis Rate Used: Y Rate Explanation: The organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance on all federal programs. All subsequent events relative to the major programs were evaluated through June 12, 2024, the date the accompanying reports were available to be issued.

Finding Details

Finding 2022-001
Finding Type - Material weakness relative to timely reporting of the schedule of expenditures of federal awards ("SEFA") and associated data collection form on reporting for single audits. Criteria - Per 2 CFR 200.512 (a) (1 ), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with§ 200.514. Condition - The data collection form was not submitted within the required time as required by 2 CFR 200.512. Context - In fiscal year 2022, the Organization had $1,631,922 in expenditures under various federal awards to report on the Schedule of Expenditures of Federal Awards ("SEFA"). The Organization did not have the single audit completed within the Uniform Guidance required timeframe. Cause/Effect - The Organization's controls were not adequate to ensure compliance with federal statutes, regulations, and Uniform Guidance requirements. Recommendation - We recommend the Organization strengthen internal controls and evaluate or monitor compliance with federal statutes, regulations, and the terms and conditions of their awards. In addition, we recommend the Organization ensures that SEFA is reviewed prior to providing it to the auditors. Finally, the Organization should consider incorporating the SEFA preparation within their checklist for the monthly closeout process.
Finding 2022-001
Finding Type - Material weakness relative to timely reporting of the schedule of expenditures of federal awards ("SEFA") and associated data collection form on reporting for single audits. Criteria - Per 2 CFR 200.512 (a) (1 ), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with§ 200.514. Condition - The data collection form was not submitted within the required time as required by 2 CFR 200.512. Context - In fiscal year 2022, the Organization had $1,631,922 in expenditures under various federal awards to report on the Schedule of Expenditures of Federal Awards ("SEFA"). The Organization did not have the single audit completed within the Uniform Guidance required timeframe. Cause/Effect - The Organization's controls were not adequate to ensure compliance with federal statutes, regulations, and Uniform Guidance requirements. Recommendation - We recommend the Organization strengthen internal controls and evaluate or monitor compliance with federal statutes, regulations, and the terms and conditions of their awards. In addition, we recommend the Organization ensures that SEFA is reviewed prior to providing it to the auditors. Finally, the Organization should consider incorporating the SEFA preparation within their checklist for the monthly closeout process.