FAC Explorer

Audit 315615

FY End
2023-06-30
Total Expended
$2.38M
Findings
28
Programs
5
Organization: Ritter Center (CA)
Year: 2023 Accepted: 2024-07-22
Auditor: Vasquez & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479114 2023-001 Significant Deficiency - L
479115 2023-002 Significant Deficiency - N
479116 2023-001 Significant Deficiency - L
479117 2023-002 Significant Deficiency - N
479118 2023-001 Significant Deficiency - L
479119 2023-002 Significant Deficiency - N
479120 2023-001 Significant Deficiency - L
479121 2023-002 Significant Deficiency - N
479122 2023-001 Significant Deficiency - L
479123 2023-002 Significant Deficiency - N
479124 2023-001 Significant Deficiency - L
479125 2023-002 Significant Deficiency - N
479126 2023-001 Significant Deficiency - L
479127 2023-002 Significant Deficiency - N
1055556 2023-001 Significant Deficiency - L
1055557 2023-002 Significant Deficiency - N
1055558 2023-001 Significant Deficiency - L
1055559 2023-002 Significant Deficiency - N
1055560 2023-001 Significant Deficiency - L
1055561 2023-002 Significant Deficiency - N
1055562 2023-001 Significant Deficiency - L
1055563 2023-002 Significant Deficiency - N
1055564 2023-001 Significant Deficiency - L
1055565 2023-002 Significant Deficiency - N
1055566 2023-001 Significant Deficiency - L
1055567 2023-002 Significant Deficiency - N
1055568 2023-001 Significant Deficiency - L
1055569 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $411,699 Yes 0
14.267 Continuum of Care Program $107,710 - 0
14.231 Emergency Solutions Grant Program $64,831 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $23,625 Yes 2
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $0 Yes 2

Contacts

Name Title Type
G1YBD1V47N16 Pam Grant Auditee
4153020595 Elisa Stilwell Auditor
No contacts on file

Notes to SEFA

Title: BASIS FOR PRESENTATION Accounting Policies: Expenditures 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. Program expenditures in excess of the maximum reimbursement authorized or the program expenditures that were funded with nonfederal funds are excluded from the Schedule. De Minimis Rate Used: N Rate Explanation: Subject to limitations, the Center is allowed to use a provisional indirect cost rate between 9 and 20% for specific programs related to grants, contract and agreements with the federal government for the year ended June 30, 2023, and therefore does not use the 10-percent 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 Ritter Center (the Center) under programs of the federal government for the year ended June 30, 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 of the Center for the year ended June 30, 2023.
Title: BASIS OF ACCOUNTING Accounting Policies: Expenditures 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. Program expenditures in excess of the maximum reimbursement authorized or the program expenditures that were funded with nonfederal funds are excluded from the Schedule. De Minimis Rate Used: N Rate Explanation: Subject to limitations, the Center is allowed to use a provisional indirect cost rate between 9 and 20% for specific programs related to grants, contract and agreements with the federal government for the year ended June 30, 2023, and therefore does not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures 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. Program expenditures in excess of the maximum reimbursement authorized or the program expenditures that were funded with nonfederal funds are excluded from the Schedule. Subject to limitations, the Center is allowed to use a provisional indirect cost rate between 9 and 20% for specific programs related to grants, contract and agreements with the federal government for the year ended June 30, 2023, and therefore does not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: RELATIONSHIP OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO THE FINANCIAL STATEMENTS Accounting Policies: Expenditures 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. Program expenditures in excess of the maximum reimbursement authorized or the program expenditures that were funded with nonfederal funds are excluded from the Schedule. De Minimis Rate Used: N Rate Explanation: Subject to limitations, the Center is allowed to use a provisional indirect cost rate between 9 and 20% for specific programs related to grants, contract and agreements with the federal government for the year ended June 30, 2023, and therefore does not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Consistent with management’s policy, federal awards are recorded in various revenue categories. As a result, the amount of total federal awards expended on the schedule does not agree with the total grant revenue reported on the Statement of Activities as presented in the Center's audited financial statements for the year ended June 30, 2023.

Finding Details

Finding 2023-001
The annual FFR for the period ending December 31, 2022 was submitted on May 3, 2023, which is 3 days after the required submission due date of April 30, 2023.
Finding 2023-002
The Center determines the amount of fees to be charged to a patient based on the patient’s income, expense and number of dependents in conjunction with the sliding fee schedule. Of the 25 patients selected for testwork, we noted the following: • 4 patients had no proof of income on file. • 10 patients were charged the incorrect sliding fee amount, which resulted in: o Overcharging 8 patients by a total of $761.07; o Undercharging 2 patients by a total of $10.
Finding 2023-001
The annual FFR for the period ending December 31, 2022 was submitted on May 3, 2023, which is 3 days after the required submission due date of April 30, 2023.
Finding 2023-002
The Center determines the amount of fees to be charged to a patient based on the patient’s income, expense and number of dependents in conjunction with the sliding fee schedule. Of the 25 patients selected for testwork, we noted the following: • 4 patients had no proof of income on file. • 10 patients were charged the incorrect sliding fee amount, which resulted in: o Overcharging 8 patients by a total of $761.07; o Undercharging 2 patients by a total of $10.
Finding 2023-001
The annual FFR for the period ending December 31, 2022 was submitted on May 3, 2023, which is 3 days after the required submission due date of April 30, 2023.
Finding 2023-002
The Center determines the amount of fees to be charged to a patient based on the patient’s income, expense and number of dependents in conjunction with the sliding fee schedule. Of the 25 patients selected for testwork, we noted the following: • 4 patients had no proof of income on file. • 10 patients were charged the incorrect sliding fee amount, which resulted in: o Overcharging 8 patients by a total of $761.07; o Undercharging 2 patients by a total of $10.
Finding 2023-001
The annual FFR for the period ending December 31, 2022 was submitted on May 3, 2023, which is 3 days after the required submission due date of April 30, 2023.
Finding 2023-002
The Center determines the amount of fees to be charged to a patient based on the patient’s income, expense and number of dependents in conjunction with the sliding fee schedule. Of the 25 patients selected for testwork, we noted the following: • 4 patients had no proof of income on file. • 10 patients were charged the incorrect sliding fee amount, which resulted in: o Overcharging 8 patients by a total of $761.07; o Undercharging 2 patients by a total of $10.
Finding 2023-001
The annual FFR for the period ending December 31, 2022 was submitted on May 3, 2023, which is 3 days after the required submission due date of April 30, 2023.
Finding 2023-002
The Center determines the amount of fees to be charged to a patient based on the patient’s income, expense and number of dependents in conjunction with the sliding fee schedule. Of the 25 patients selected for testwork, we noted the following: • 4 patients had no proof of income on file. • 10 patients were charged the incorrect sliding fee amount, which resulted in: o Overcharging 8 patients by a total of $761.07; o Undercharging 2 patients by a total of $10.
Finding 2023-001
The annual FFR for the period ending December 31, 2022 was submitted on May 3, 2023, which is 3 days after the required submission due date of April 30, 2023.
Finding 2023-002
The Center determines the amount of fees to be charged to a patient based on the patient’s income, expense and number of dependents in conjunction with the sliding fee schedule. Of the 25 patients selected for testwork, we noted the following: • 4 patients had no proof of income on file. • 10 patients were charged the incorrect sliding fee amount, which resulted in: o Overcharging 8 patients by a total of $761.07; o Undercharging 2 patients by a total of $10.
Finding 2023-001
The annual FFR for the period ending December 31, 2022 was submitted on May 3, 2023, which is 3 days after the required submission due date of April 30, 2023.
Finding 2023-002
The Center determines the amount of fees to be charged to a patient based on the patient’s income, expense and number of dependents in conjunction with the sliding fee schedule. Of the 25 patients selected for testwork, we noted the following: • 4 patients had no proof of income on file. • 10 patients were charged the incorrect sliding fee amount, which resulted in: o Overcharging 8 patients by a total of $761.07; o Undercharging 2 patients by a total of $10.
Finding 2023-001
The annual FFR for the period ending December 31, 2022 was submitted on May 3, 2023, which is 3 days after the required submission due date of April 30, 2023.
Finding 2023-002
The Center determines the amount of fees to be charged to a patient based on the patient’s income, expense and number of dependents in conjunction with the sliding fee schedule. Of the 25 patients selected for testwork, we noted the following: • 4 patients had no proof of income on file. • 10 patients were charged the incorrect sliding fee amount, which resulted in: o Overcharging 8 patients by a total of $761.07; o Undercharging 2 patients by a total of $10.
Finding 2023-001
The annual FFR for the period ending December 31, 2022 was submitted on May 3, 2023, which is 3 days after the required submission due date of April 30, 2023.
Finding 2023-002
The Center determines the amount of fees to be charged to a patient based on the patient’s income, expense and number of dependents in conjunction with the sliding fee schedule. Of the 25 patients selected for testwork, we noted the following: • 4 patients had no proof of income on file. • 10 patients were charged the incorrect sliding fee amount, which resulted in: o Overcharging 8 patients by a total of $761.07; o Undercharging 2 patients by a total of $10.
Finding 2023-001
The annual FFR for the period ending December 31, 2022 was submitted on May 3, 2023, which is 3 days after the required submission due date of April 30, 2023.
Finding 2023-002
The Center determines the amount of fees to be charged to a patient based on the patient’s income, expense and number of dependents in conjunction with the sliding fee schedule. Of the 25 patients selected for testwork, we noted the following: • 4 patients had no proof of income on file. • 10 patients were charged the incorrect sliding fee amount, which resulted in: o Overcharging 8 patients by a total of $761.07; o Undercharging 2 patients by a total of $10.
Finding 2023-001
The annual FFR for the period ending December 31, 2022 was submitted on May 3, 2023, which is 3 days after the required submission due date of April 30, 2023.
Finding 2023-002
The Center determines the amount of fees to be charged to a patient based on the patient’s income, expense and number of dependents in conjunction with the sliding fee schedule. Of the 25 patients selected for testwork, we noted the following: • 4 patients had no proof of income on file. • 10 patients were charged the incorrect sliding fee amount, which resulted in: o Overcharging 8 patients by a total of $761.07; o Undercharging 2 patients by a total of $10.
Finding 2023-001
The annual FFR for the period ending December 31, 2022 was submitted on May 3, 2023, which is 3 days after the required submission due date of April 30, 2023.
Finding 2023-002
The Center determines the amount of fees to be charged to a patient based on the patient’s income, expense and number of dependents in conjunction with the sliding fee schedule. Of the 25 patients selected for testwork, we noted the following: • 4 patients had no proof of income on file. • 10 patients were charged the incorrect sliding fee amount, which resulted in: o Overcharging 8 patients by a total of $761.07; o Undercharging 2 patients by a total of $10.
Finding 2023-001
The annual FFR for the period ending December 31, 2022 was submitted on May 3, 2023, which is 3 days after the required submission due date of April 30, 2023.
Finding 2023-002
The Center determines the amount of fees to be charged to a patient based on the patient’s income, expense and number of dependents in conjunction with the sliding fee schedule. Of the 25 patients selected for testwork, we noted the following: • 4 patients had no proof of income on file. • 10 patients were charged the incorrect sliding fee amount, which resulted in: o Overcharging 8 patients by a total of $761.07; o Undercharging 2 patients by a total of $10.
Finding 2023-001
The annual FFR for the period ending December 31, 2022 was submitted on May 3, 2023, which is 3 days after the required submission due date of April 30, 2023.
Finding 2023-002
The Center determines the amount of fees to be charged to a patient based on the patient’s income, expense and number of dependents in conjunction with the sliding fee schedule. Of the 25 patients selected for testwork, we noted the following: • 4 patients had no proof of income on file. • 10 patients were charged the incorrect sliding fee amount, which resulted in: o Overcharging 8 patients by a total of $761.07; o Undercharging 2 patients by a total of $10.