FAC Explorer

Audit 315061

FY End
2023-03-31
Total Expended
$6.06M
Findings
2
Programs
7
Organization: Asian and Pacific Islander Wellness Center, Inc. D/b/a San Francisco Community Health Center (CA)
Year: 2023 Accepted: 2024-07-12
Auditor: Chw LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478373 2023-002 Significant Deficiency Yes L
1054815 2023-002 Significant Deficiency Yes L

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) $1.06M Yes 0
93.834 Capacity Building Assistance (cba) for High-Impact Hiv Prevention $1.00M - 0
93.914 Hiv Emergency Relief Project Grants $570,369 Yes 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $257,415 Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $257,354 - 0
93.939 Hiv Prevention Activities_non-Governmental Organization Based $251,903 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $120,642 - 0

Contacts

Name Title Type
GED7GB575K89 Amber Curley Auditee
4152923420 Robert L Church Auditor
No contacts on file

Notes to SEFA

Title: Note A: Basis of Presentation Accounting Policies: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Center elected to use the de minimis cost rate. De Minimis Rate Used: Y Rate Explanation: The Center elected to use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) summarizes the expenditures of Asian and Pacific Islander Wellness Center, Inc. d/b/a San Francisco Community Health Center (the “Center”) under programs of the federal government for the year ended March 31, 2023. 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 the Center, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows for the Center.

Finding Details

Finding 2023-002
2023-002 Compliance Over Reporting ALN: 93.224 Program: Health Center Program Cluster Agency: US Department of Health and Human Services Compliance Requirement: (L) Reporting Repeat Finding: Yes Criteria: Pursuant to the reporting requirement set forth by the Department of Health and Human Services, the Center is required to submit the single audit to the federal audit clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months after the end of the Center’s fiscal year-end. Finding/ Condition: During our reporting period, we noted that the audit was not completed and filed timely. Questioned Cost: None. Effect: The delay in submitting the required report may lead to the granting agency to impose temporary restrictions on the drawdown process. Cause: Staff shortages caused delay in the preparation for the audit. Recommendation: We recommend the Center file the year-end audit in a timely manner. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the findings and has taken steps to ensure that all future audit reports are filed on time. This includes having brought in additional resources to include a Finance Consultant that has over 25 years of FQHC Community Health Center and audit experience/expertise. Focus area is Audit Readiness to ensure the audit is coordinated and filed on time. Please refer to the Corrective Action Plan on page 34.
Finding 2023-002
2023-002 Compliance Over Reporting ALN: 93.224 Program: Health Center Program Cluster Agency: US Department of Health and Human Services Compliance Requirement: (L) Reporting Repeat Finding: Yes Criteria: Pursuant to the reporting requirement set forth by the Department of Health and Human Services, the Center is required to submit the single audit to the federal audit clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months after the end of the Center’s fiscal year-end. Finding/ Condition: During our reporting period, we noted that the audit was not completed and filed timely. Questioned Cost: None. Effect: The delay in submitting the required report may lead to the granting agency to impose temporary restrictions on the drawdown process. Cause: Staff shortages caused delay in the preparation for the audit. Recommendation: We recommend the Center file the year-end audit in a timely manner. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the findings and has taken steps to ensure that all future audit reports are filed on time. This includes having brought in additional resources to include a Finance Consultant that has over 25 years of FQHC Community Health Center and audit experience/expertise. Focus area is Audit Readiness to ensure the audit is coordinated and filed on time. Please refer to the Corrective Action Plan on page 34.