FAC Explorer

Audit 315591

FY End
2023-06-30
Total Expended
$2.61M
Findings
8
Programs
3
Organization: West Caldwell Health Council, INC (NC)
Year: 2023 Accepted: 2024-07-22
Auditor: Martin Starnes & Associates CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479066 2023-002 Significant Deficiency - L
479067 2023-002 Significant Deficiency - L
479068 2023-002 Significant Deficiency - L
479069 2023-002 Significant Deficiency - L
1055508 2023-002 Significant Deficiency - L
1055509 2023-002 Significant Deficiency - L
1055510 2023-002 Significant Deficiency - L
1055511 2023-002 Significant Deficiency - 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) $567,227 Yes 1
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $357,204 Yes 1
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $90,142 Yes 1

Contacts

Name Title Type
ZHEUF7C1ZAM1 Pashence Johnson-Sparks Auditee
8287542409 Michael Edwards Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported in the SEFSA are reported on the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: West Caldwell Health Council, Inc. has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal and State Awards (SEFSA) includes the federal and state grant activity of West Caldwell Health Council, Inc. under the programs of the federal government and the state of North Carolina for the year ended June 30, 2023. The information in this SEFSA 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 West Caldwell Health Council, Inc., it is not intended to, and does not present the financial position, changes in net assets, or cash flows of West Caldwell Health Council, Inc.

Finding Details

Finding 2023-002
Significant Deficiency Noncompliance Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Organization’s data collection form and the reporting package for the year ended June 30, 2023, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Context: While completing the auditor portion of the data collection form it was noted that the reporting package was not timely filed. Effect: The Organization’s data collection form and reporting package were not submitted, as required under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Due to a delay in the year-end closing process, the timing of the Uniform Guidance audit was delayed. The Organization did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Questioned Costs: None. The finding represents a reporting issue; therefore, no questioned costs are applicable. Recommendation: The Organization currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Name of Contact Person: Thomas B McRaey, CEO, and Pashence Johnson-Sparks, Financial Operation Manager. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.
Finding 2023-002
Significant Deficiency Noncompliance Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Organization’s data collection form and the reporting package for the year ended June 30, 2023, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Context: While completing the auditor portion of the data collection form it was noted that the reporting package was not timely filed. Effect: The Organization’s data collection form and reporting package were not submitted, as required under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Due to a delay in the year-end closing process, the timing of the Uniform Guidance audit was delayed. The Organization did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Questioned Costs: None. The finding represents a reporting issue; therefore, no questioned costs are applicable. Recommendation: The Organization currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Name of Contact Person: Thomas B McRaey, CEO, and Pashence Johnson-Sparks, Financial Operation Manager. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.
Finding 2023-002
Significant Deficiency Noncompliance Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Organization’s data collection form and the reporting package for the year ended June 30, 2023, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Context: While completing the auditor portion of the data collection form it was noted that the reporting package was not timely filed. Effect: The Organization’s data collection form and reporting package were not submitted, as required under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Due to a delay in the year-end closing process, the timing of the Uniform Guidance audit was delayed. The Organization did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Questioned Costs: None. The finding represents a reporting issue; therefore, no questioned costs are applicable. Recommendation: The Organization currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Name of Contact Person: Thomas B McRaey, CEO, and Pashence Johnson-Sparks, Financial Operation Manager. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.
Finding 2023-002
Significant Deficiency Noncompliance Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Organization’s data collection form and the reporting package for the year ended June 30, 2023, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Context: While completing the auditor portion of the data collection form it was noted that the reporting package was not timely filed. Effect: The Organization’s data collection form and reporting package were not submitted, as required under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Due to a delay in the year-end closing process, the timing of the Uniform Guidance audit was delayed. The Organization did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Questioned Costs: None. The finding represents a reporting issue; therefore, no questioned costs are applicable. Recommendation: The Organization currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Name of Contact Person: Thomas B McRaey, CEO, and Pashence Johnson-Sparks, Financial Operation Manager. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.
Finding 2023-002
Significant Deficiency Noncompliance Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Organization’s data collection form and the reporting package for the year ended June 30, 2023, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Context: While completing the auditor portion of the data collection form it was noted that the reporting package was not timely filed. Effect: The Organization’s data collection form and reporting package were not submitted, as required under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Due to a delay in the year-end closing process, the timing of the Uniform Guidance audit was delayed. The Organization did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Questioned Costs: None. The finding represents a reporting issue; therefore, no questioned costs are applicable. Recommendation: The Organization currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Name of Contact Person: Thomas B McRaey, CEO, and Pashence Johnson-Sparks, Financial Operation Manager. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.
Finding 2023-002
Significant Deficiency Noncompliance Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Organization’s data collection form and the reporting package for the year ended June 30, 2023, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Context: While completing the auditor portion of the data collection form it was noted that the reporting package was not timely filed. Effect: The Organization’s data collection form and reporting package were not submitted, as required under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Due to a delay in the year-end closing process, the timing of the Uniform Guidance audit was delayed. The Organization did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Questioned Costs: None. The finding represents a reporting issue; therefore, no questioned costs are applicable. Recommendation: The Organization currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Name of Contact Person: Thomas B McRaey, CEO, and Pashence Johnson-Sparks, Financial Operation Manager. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.
Finding 2023-002
Significant Deficiency Noncompliance Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Organization’s data collection form and the reporting package for the year ended June 30, 2023, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Context: While completing the auditor portion of the data collection form it was noted that the reporting package was not timely filed. Effect: The Organization’s data collection form and reporting package were not submitted, as required under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Due to a delay in the year-end closing process, the timing of the Uniform Guidance audit was delayed. The Organization did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Questioned Costs: None. The finding represents a reporting issue; therefore, no questioned costs are applicable. Recommendation: The Organization currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Name of Contact Person: Thomas B McRaey, CEO, and Pashence Johnson-Sparks, Financial Operation Manager. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.
Finding 2023-002
Significant Deficiency Noncompliance Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Organization’s data collection form and the reporting package for the year ended June 30, 2023, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Context: While completing the auditor portion of the data collection form it was noted that the reporting package was not timely filed. Effect: The Organization’s data collection form and reporting package were not submitted, as required under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Due to a delay in the year-end closing process, the timing of the Uniform Guidance audit was delayed. The Organization did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Questioned Costs: None. The finding represents a reporting issue; therefore, no questioned costs are applicable. Recommendation: The Organization currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Name of Contact Person: Thomas B McRaey, CEO, and Pashence Johnson-Sparks, Financial Operation Manager. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.