FAC Explorer

Audit 315834

FY End
2023-10-31
Total Expended
$7.48M
Findings
8
Programs
6
Organization: Upper Great Lakes Family Health Center (MI)
Year: 2023 Accepted: 2024-07-24
Auditor: Anderson Tackman & Company Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479335 2023-001 Significant Deficiency - L
479336 2023-002 Significant Deficiency - N
479337 2023-003 Significant Deficiency - N
479338 2023-004 Significant Deficiency - N
1055777 2023-001 Significant Deficiency - L
1055778 2023-002 Significant Deficiency - N
1055779 2023-003 Significant Deficiency - N
1055780 2023-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.76M Yes 0
10.766 Community Facilities Loans and Grants $1.31M Yes 3
93.498 Provider Relief Fund $467,835 - 0
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $123,084 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $27,500 Yes 0
93.268 Immunization Cooperative Agreements $19,200 - 0

Contacts

Name Title Type
YF4MF7ASBVU6 Trevor Hodges Auditee
9064831846 William Sheltrow Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation of Schedule toState of Activities Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Upper Great Lakes Family Health Center (Upper Great Lakes) under programs of the federal government for the year ended October 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 Upper Great Lakes, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Upper Great Lakes. The Provider Relief Fund (PRF) grants recognized in the financial statements were $314,472 for the year ended October 31, 2023. The amount for this grant recognized on the SEFA was $467,835 for the same period. This treatment is in accordance with the Office of Management and Budget 2023 Compliance Supplement’s prescribed method of recognizing these grant funds on the SEFA. 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. De Minimis Rate Used: N Rate Explanation: Upper Great Lakes has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The following is a reconciliation of the total expenditures of federal awards to federal grant and other revenues as reported on the statement of activities: Amounts reported in statement of activities: Federal operating grants $ 5,279,034 ARPA – Provider Relief Funds 314,472 Plus Federal capital grants 420,400 Less Provider Relief Funds on Financial Statements (314,472) Add Provider Relief Funds on SEFA 467,835 USDA loan funds not on Financial Statements 1,314,543 $ 7,481,812

Finding Details

Finding 2023-001
Federal Program: 93.224 – Health Centers Program Criteria: Quarterly, annual, and final reports all have specified due dates outlined by the U.S. Department of Health and Human Services, and filing is required by these due dates. Condition: The Organization failed to submit one report required for the Health Centers Program grant to the U.S. Department of Health and Human Services on time. Cause of the Condition: The report was filed late. Effect: The Organization is not in compliance with the standards set by the U.S. Department of Health and Human Services. Questioned Costs: None noted. Perspective: The ARP H8F Quarterly Progress Report was filed two days late. Recommendation: Procedures should be put in place to ensure required reports are filed on time.
Finding 2023-002
Federal Program: 10.766 – Community Facilities Loans and Grants Criteria: The organization was required to set up a separate bank account to manage construction funds per the letter of conditions. Condition: The Organization failed to set up the separate bank account to manage construction funds. Cause of the Condition: The separate bank account was not set up. Effect: The Organization is not in compliance with the standards set by the U.S. Department of Agriculture. Questioned Costs: None noted. Perspective: $1,314,543 has been disbursed to date for the project. Recommendation: Procedures should be put in place to ensure compliance with all Federal funding requirements.
Finding 2023-003
Federal Program: 10.766 – Community Facilities Loans and Grants Criteria: The organization was required to set up a separate bank account for future repairs, replacement and improvements per the letter of conditions. Condition: The Organization failed to set up the separate bank account for future repairs, replacement and improvements. Cause of the Condition: The separate bank account was not set up. Effect: The Organization is not in compliance with the standards set by the U.S. Department of Agriculture. Questioned Costs: None noted. Perspective: $2,000 was required to be segregated in a separate account at the end of the current fiscal year. Recommendation: Procedures should be put in place to ensure compliance with all Federal funding requirements.
Finding 2023-004
Federal Program: 10.766 – Community Facilities Loans and Grants Criteria: The Organization was required to obtain a fidelity bond covering all persons responsible for the handling and accounting of system income. Condition: The Organization failed to obtain a fidelity bond. Cause of the Condition: A fidelity bond was not obtained. Effect: The Organization is not in compliance with the standards set by the U.S. Department of Agriculture. Questioned Costs: None noted. Perspective: The bond is required to be for $98,112 or one years worth of payments. Recommendation: Procedures should be put in place to ensure compliance with all Federal funding requirements.
Finding 2023-001
Federal Program: 93.224 – Health Centers Program Criteria: Quarterly, annual, and final reports all have specified due dates outlined by the U.S. Department of Health and Human Services, and filing is required by these due dates. Condition: The Organization failed to submit one report required for the Health Centers Program grant to the U.S. Department of Health and Human Services on time. Cause of the Condition: The report was filed late. Effect: The Organization is not in compliance with the standards set by the U.S. Department of Health and Human Services. Questioned Costs: None noted. Perspective: The ARP H8F Quarterly Progress Report was filed two days late. Recommendation: Procedures should be put in place to ensure required reports are filed on time.
Finding 2023-002
Federal Program: 10.766 – Community Facilities Loans and Grants Criteria: The organization was required to set up a separate bank account to manage construction funds per the letter of conditions. Condition: The Organization failed to set up the separate bank account to manage construction funds. Cause of the Condition: The separate bank account was not set up. Effect: The Organization is not in compliance with the standards set by the U.S. Department of Agriculture. Questioned Costs: None noted. Perspective: $1,314,543 has been disbursed to date for the project. Recommendation: Procedures should be put in place to ensure compliance with all Federal funding requirements.
Finding 2023-003
Federal Program: 10.766 – Community Facilities Loans and Grants Criteria: The organization was required to set up a separate bank account for future repairs, replacement and improvements per the letter of conditions. Condition: The Organization failed to set up the separate bank account for future repairs, replacement and improvements. Cause of the Condition: The separate bank account was not set up. Effect: The Organization is not in compliance with the standards set by the U.S. Department of Agriculture. Questioned Costs: None noted. Perspective: $2,000 was required to be segregated in a separate account at the end of the current fiscal year. Recommendation: Procedures should be put in place to ensure compliance with all Federal funding requirements.
Finding 2023-004
Federal Program: 10.766 – Community Facilities Loans and Grants Criteria: The Organization was required to obtain a fidelity bond covering all persons responsible for the handling and accounting of system income. Condition: The Organization failed to obtain a fidelity bond. Cause of the Condition: A fidelity bond was not obtained. Effect: The Organization is not in compliance with the standards set by the U.S. Department of Agriculture. Questioned Costs: None noted. Perspective: The bond is required to be for $98,112 or one years worth of payments. Recommendation: Procedures should be put in place to ensure compliance with all Federal funding requirements.