FAC Explorer

Audit 315404

FY End
2022-12-31
Total Expended
$12.54M
Findings
8
Programs
3
Organization: Central Florida Family Health Center, Inc. (FL)
Year: 2022 Accepted: 2024-07-18
Auditor: Withumsmith+brown PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478766 2022-001 Material Weakness - L
478767 2022-001 Material Weakness - L
478768 2022-001 Material Weakness - L
478769 2022-001 Material Weakness - L
1055208 2022-001 Material Weakness - L
1055209 2022-001 Material Weakness - L
1055210 2022-001 Material Weakness - L
1055211 2022-001 Material Weakness - 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) $6.16M Yes 1
14.218 Community Development Block Grants/entitlement Grants $534,000 - 1
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $283,000 - 1

Contacts

Name Title Type
NLAGN9LAV7D3 Uliana Kozar Auditee
4073228645 Erik Halluska, CPA 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: N Rate Explanation: Central Florida Family Health Center, Inc. does not have a federally negotiated indirect cost rate and has not elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Central Florida Family Health Center, Inc. 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 Central Florida Family Health Center, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Central Florida Family Health Center, Inc.
Title: RECEIVABLE FROM DEPARTMENT OF HEALTH AND HUMAN SERVICES 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: N Rate Explanation: Central Florida Family Health Center, Inc. does not have a federally negotiated indirect cost rate and has not elected to use the 10% de minimis cost rate. The Center submits requests for reimbursement of the Department of Health and Human Services on a periodic basis. At December 31, 2022, there was no receivable balance due from the Department of Health and Human Services.
Title: SUBRECIPIENTS 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: N Rate Explanation: Central Florida Family Health Center, Inc. does not have a federally negotiated indirect cost rate and has not elected to use the 10% de minimis cost rate. The Center did not provide federal awards to any subrecipients during the year ended December 31, 2022.

Finding Details

Finding 2022-001
Finding 2022-001: Financial Reporting Finding Type: Material Weakness Criteria: Government Auditing Standards require that financial statements be prepared in accordance with Generally Accepted Accounting Principles in the United States of America (“GAAP”). These principles require financial statements be prepared on the accrual basis of accounting, which is GAAP compliant; revenues and expenses are recorded and recognized in the period in which they occur. Condition and Context: Several material adjusting journal entries were needed to bring the Center’s financial statements into accordance with GAAP. Cause: Significant turnover within the finance department, lack of document retention and various clerical errors resulted in several material misstatements identified during the audit process. Effect or Potential Effect: Because of the above issues, the Center’s financial statements were materially misstated for the years ending December 31, 2022 and 2021. Subsequent adjustments resulted in changes to the trial balances provided. Questioned Costs: None Recommendation: The Center should implement stronger processes and related internal controls surrounding financial reporting. It should address employee retention within the finance department and evaluate opportunities to implement technology to streamline processes. Planned Implementation Date of Corrective Action: June 2024 Person Responsible for Corrective Action: Chief Financial Officer
Finding 2022-001
Finding 2022-001: Financial Reporting Finding Type: Material Weakness Criteria: Government Auditing Standards require that financial statements be prepared in accordance with Generally Accepted Accounting Principles in the United States of America (“GAAP”). These principles require financial statements be prepared on the accrual basis of accounting, which is GAAP compliant; revenues and expenses are recorded and recognized in the period in which they occur. Condition and Context: Several material adjusting journal entries were needed to bring the Center’s financial statements into accordance with GAAP. Cause: Significant turnover within the finance department, lack of document retention and various clerical errors resulted in several material misstatements identified during the audit process. Effect or Potential Effect: Because of the above issues, the Center’s financial statements were materially misstated for the years ending December 31, 2022 and 2021. Subsequent adjustments resulted in changes to the trial balances provided. Questioned Costs: None Recommendation: The Center should implement stronger processes and related internal controls surrounding financial reporting. It should address employee retention within the finance department and evaluate opportunities to implement technology to streamline processes. Planned Implementation Date of Corrective Action: June 2024 Person Responsible for Corrective Action: Chief Financial Officer
Finding 2022-001
Finding 2022-001: Financial Reporting Finding Type: Material Weakness Criteria: Government Auditing Standards require that financial statements be prepared in accordance with Generally Accepted Accounting Principles in the United States of America (“GAAP”). These principles require financial statements be prepared on the accrual basis of accounting, which is GAAP compliant; revenues and expenses are recorded and recognized in the period in which they occur. Condition and Context: Several material adjusting journal entries were needed to bring the Center’s financial statements into accordance with GAAP. Cause: Significant turnover within the finance department, lack of document retention and various clerical errors resulted in several material misstatements identified during the audit process. Effect or Potential Effect: Because of the above issues, the Center’s financial statements were materially misstated for the years ending December 31, 2022 and 2021. Subsequent adjustments resulted in changes to the trial balances provided. Questioned Costs: None Recommendation: The Center should implement stronger processes and related internal controls surrounding financial reporting. It should address employee retention within the finance department and evaluate opportunities to implement technology to streamline processes. Planned Implementation Date of Corrective Action: June 2024 Person Responsible for Corrective Action: Chief Financial Officer
Finding 2022-001
Finding 2022-001: Financial Reporting Finding Type: Material Weakness Criteria: Government Auditing Standards require that financial statements be prepared in accordance with Generally Accepted Accounting Principles in the United States of America (“GAAP”). These principles require financial statements be prepared on the accrual basis of accounting, which is GAAP compliant; revenues and expenses are recorded and recognized in the period in which they occur. Condition and Context: Several material adjusting journal entries were needed to bring the Center’s financial statements into accordance with GAAP. Cause: Significant turnover within the finance department, lack of document retention and various clerical errors resulted in several material misstatements identified during the audit process. Effect or Potential Effect: Because of the above issues, the Center’s financial statements were materially misstated for the years ending December 31, 2022 and 2021. Subsequent adjustments resulted in changes to the trial balances provided. Questioned Costs: None Recommendation: The Center should implement stronger processes and related internal controls surrounding financial reporting. It should address employee retention within the finance department and evaluate opportunities to implement technology to streamline processes. Planned Implementation Date of Corrective Action: June 2024 Person Responsible for Corrective Action: Chief Financial Officer
Finding 2022-001
Finding 2022-001: Financial Reporting Finding Type: Material Weakness Criteria: Government Auditing Standards require that financial statements be prepared in accordance with Generally Accepted Accounting Principles in the United States of America (“GAAP”). These principles require financial statements be prepared on the accrual basis of accounting, which is GAAP compliant; revenues and expenses are recorded and recognized in the period in which they occur. Condition and Context: Several material adjusting journal entries were needed to bring the Center’s financial statements into accordance with GAAP. Cause: Significant turnover within the finance department, lack of document retention and various clerical errors resulted in several material misstatements identified during the audit process. Effect or Potential Effect: Because of the above issues, the Center’s financial statements were materially misstated for the years ending December 31, 2022 and 2021. Subsequent adjustments resulted in changes to the trial balances provided. Questioned Costs: None Recommendation: The Center should implement stronger processes and related internal controls surrounding financial reporting. It should address employee retention within the finance department and evaluate opportunities to implement technology to streamline processes. Planned Implementation Date of Corrective Action: June 2024 Person Responsible for Corrective Action: Chief Financial Officer
Finding 2022-001
Finding 2022-001: Financial Reporting Finding Type: Material Weakness Criteria: Government Auditing Standards require that financial statements be prepared in accordance with Generally Accepted Accounting Principles in the United States of America (“GAAP”). These principles require financial statements be prepared on the accrual basis of accounting, which is GAAP compliant; revenues and expenses are recorded and recognized in the period in which they occur. Condition and Context: Several material adjusting journal entries were needed to bring the Center’s financial statements into accordance with GAAP. Cause: Significant turnover within the finance department, lack of document retention and various clerical errors resulted in several material misstatements identified during the audit process. Effect or Potential Effect: Because of the above issues, the Center’s financial statements were materially misstated for the years ending December 31, 2022 and 2021. Subsequent adjustments resulted in changes to the trial balances provided. Questioned Costs: None Recommendation: The Center should implement stronger processes and related internal controls surrounding financial reporting. It should address employee retention within the finance department and evaluate opportunities to implement technology to streamline processes. Planned Implementation Date of Corrective Action: June 2024 Person Responsible for Corrective Action: Chief Financial Officer
Finding 2022-001
Finding 2022-001: Financial Reporting Finding Type: Material Weakness Criteria: Government Auditing Standards require that financial statements be prepared in accordance with Generally Accepted Accounting Principles in the United States of America (“GAAP”). These principles require financial statements be prepared on the accrual basis of accounting, which is GAAP compliant; revenues and expenses are recorded and recognized in the period in which they occur. Condition and Context: Several material adjusting journal entries were needed to bring the Center’s financial statements into accordance with GAAP. Cause: Significant turnover within the finance department, lack of document retention and various clerical errors resulted in several material misstatements identified during the audit process. Effect or Potential Effect: Because of the above issues, the Center’s financial statements were materially misstated for the years ending December 31, 2022 and 2021. Subsequent adjustments resulted in changes to the trial balances provided. Questioned Costs: None Recommendation: The Center should implement stronger processes and related internal controls surrounding financial reporting. It should address employee retention within the finance department and evaluate opportunities to implement technology to streamline processes. Planned Implementation Date of Corrective Action: June 2024 Person Responsible for Corrective Action: Chief Financial Officer
Finding 2022-001
Finding 2022-001: Financial Reporting Finding Type: Material Weakness Criteria: Government Auditing Standards require that financial statements be prepared in accordance with Generally Accepted Accounting Principles in the United States of America (“GAAP”). These principles require financial statements be prepared on the accrual basis of accounting, which is GAAP compliant; revenues and expenses are recorded and recognized in the period in which they occur. Condition and Context: Several material adjusting journal entries were needed to bring the Center’s financial statements into accordance with GAAP. Cause: Significant turnover within the finance department, lack of document retention and various clerical errors resulted in several material misstatements identified during the audit process. Effect or Potential Effect: Because of the above issues, the Center’s financial statements were materially misstated for the years ending December 31, 2022 and 2021. Subsequent adjustments resulted in changes to the trial balances provided. Questioned Costs: None Recommendation: The Center should implement stronger processes and related internal controls surrounding financial reporting. It should address employee retention within the finance department and evaluate opportunities to implement technology to streamline processes. Planned Implementation Date of Corrective Action: June 2024 Person Responsible for Corrective Action: Chief Financial Officer