FAC Explorer

Audit 315170

FY End
2023-12-31
Total Expended
$24.11M
Findings
2
Programs
23
Organization: Arcare (AR)
Year: 2023 Accepted: 2024-07-15
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478543 2023-001 Material Weakness - L
1054985 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $6.25M - 0
93.527 Grants for New and Expanded Services Under the Health Center Program $6.22M - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $2.32M Yes 1
93.917 Hiv Care Formula Grants (ryan White Hiv/aids Program Part B) $2.20M Yes 0
93.575 Child Care and Development Block Grant $1.65M Yes 0
93.527 Covid-19 Grants for New and Expanded Services Under the Health Center Program $1.11M - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease (ryan White Hiv/aids Program Part C) $791,799 Yes 0
93.939 Hiv Prevention Activities_non-Governmental Organization Based $591,259 - 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth (ryan White Hiv/aids Program Part D) $465,454 - 0
93.600 Head Start $419,415 - 0
93.224 Covid-19 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $346,150 - 0
93.211 Telehealth Programs $320,061 - 0
93.217 Family Planning_services $268,750 - 0
10.558 Child and Adult Care Food Program $202,127 - 0
93.498 Provider Relief Fund (prf) and American Rescue Plan (arp) Rural Distribution $182,694 Yes 0
93.145 Hiv-Related Training and Technical Assistance $167,280 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $141,402 - 0
84.287 Twenty-First Century Community Learning Centers $102,347 - 0
93.526 Grants for Capital Development in Health Centers $87,192 - 0
93.495 Community Health Workers for Public Health Response and Resilient $78,964 - 0
94.002 Retired and Senior Volunteer Program $78,150 - 0
93.940 Hiv Prevention Activities_health Department Based $71,931 - 0
93.558 Temporary Assistance for Needy Families $51,996 - 0

Contacts

Name Title Type
P3LZJASBHV77 Talmage J. Whitehead Auditee
8703472536 Corey Jennings 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 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: ARCARE has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of ARCARE under programs of the federal government for the year ended December 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 ARCARE, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of ARCARE.
Title: Federal Loan Programs 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: ARCARE has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. ARCARE did not receive or participate in federal loan programs during the year ended December 31, 2023.

Finding Details

Finding 2023-001
U.S. Department of Health and Human Services Assistance Listing No. 93.912 Rural Health Care Services Outreach, Rural Health Care Network Development and Small Health Care Provider Quality Improvement Program Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred to as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) Condition: The Organization failed to file FFATA reporting submissions for the fiscal year ended December 31, 2023. Questioned Costs: Not Applicable Context: The Organization did not report the subaward information for the 6 subrecipients that received over $30,000 each and approximately $482,000 in total passed through in fiscal year 2023. Effect: The Organization did not report the subaward information as required. Cause: The Organization did not have adequate controls or procedures in place to identify the applicalbe reporting requirements and ensure the information was filed accurately and timely. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend implementing procedures and controls to ensure reporting requirements are monitored and required reports are filed by their respective due dates as required by the grant agreement and Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and recommendation. See separate report for planned corrective actions.
Finding 2023-001
U.S. Department of Health and Human Services Assistance Listing No. 93.912 Rural Health Care Services Outreach, Rural Health Care Network Development and Small Health Care Provider Quality Improvement Program Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred to as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) Condition: The Organization failed to file FFATA reporting submissions for the fiscal year ended December 31, 2023. Questioned Costs: Not Applicable Context: The Organization did not report the subaward information for the 6 subrecipients that received over $30,000 each and approximately $482,000 in total passed through in fiscal year 2023. Effect: The Organization did not report the subaward information as required. Cause: The Organization did not have adequate controls or procedures in place to identify the applicalbe reporting requirements and ensure the information was filed accurately and timely. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend implementing procedures and controls to ensure reporting requirements are monitored and required reports are filed by their respective due dates as required by the grant agreement and Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and recommendation. See separate report for planned corrective actions.