FAC Explorer

Audit 317213

FY End
2023-06-30
Total Expended
$3.83M
Findings
6
Programs
4
Organization: Roots Community Health (CA)
Year: 2023 Accepted: 2024-08-14
Auditor: Grant & Smith LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
481075 2023-002 Significant Deficiency - L
481076 2023-002 Significant Deficiency - L
481077 2023-002 Significant Deficiency - L
1057517 2023-002 Significant Deficiency - L
1057518 2023-002 Significant Deficiency - L
1057519 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.88M Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $410,167 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $181,631 Yes 1
93.268 Immunization Cooperative Agreements $148,550 - 0

Contacts

Name Title Type
KJ7UN1CNQFG4 Jagat Sheth Auditee
5107771177 Miranda Beasley Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Basis of presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: The Roots Community Health Center has elected not to use the ten (10) percent de minimus indirect cost rate as allowed under Uniform Guidance The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the Roots Community Health Center (the Organization), under programs of the federal government for the year ended June 30, 2023 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 operation of the Roots Community Health Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Roots Community Health Center. The Organization’s reporting entity is defined in Note 1 to the Organization’s basic financial statements.
Title: Note 2 Summary of significant accounting policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: The Roots Community Health Center has elected not to use the ten (10) percent de minimus indirect cost rate as allowed under Uniform Guidance Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement
Title: Note 3 Pass-through entities identifying number Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: The Roots Community Health Center has elected not to use the ten (10) percent de minimus indirect cost rate as allowed under Uniform Guidance When federal awards were received from a pass-through entity, the schedule shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the Organization has determined that no identifying number is assigned for the program or the Department ws unable to obtain an identifying number from the pass-through entity.
Title: Note 4 Assistance listing numbers Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: The Roots Community Health Center has elected not to use the ten (10) percent de minimus indirect cost rate as allowed under Uniform Guidance The assistance listing numbers included in this report were determined based on the program name,review of grant contract information, and the Office of Management Budget's Catalog of Federal Domestic Assistance.
Title: Note 5 Indirect Cost Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: The Roots Community Health Center has elected not to use the ten (10) percent de minimus indirect cost rate as allowed under Uniform Guidance The Roots Community Health Center has elected not to use the ten (10) percent de minimus indirect cost rate as allowed under Uniform Guidance

Finding Details

Finding 2023-002
No.2023-002: Late filing of Required Reporting of Federal Grants/Awards Evaluation of finding: Significant deficiency Criteria: A nonfederal entity that expends $750,000 or more during the nonfederal entity's fiscal year in Federal awards must have a single or program specific audit conducted that year in accordance with the provisions of the Uniform Grant Guidance, Part 200, "Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart F, Audit Requirements". The federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The reporting package includes a copy of Roots’audited financial statements and the federal single audit report. Condition/Cause: Roots’ Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse within extended due date of March 31, 2023 as Roots was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. Roots is not in compliance with the Uniform Grant Guidance requirements. Effect: Roots is not in compliance with Uniform Guidance Recommendation: We recommend Roots establish policies and procedures to ensure the federal single audit reporting package is submitted timely.
Finding 2023-002
No.2023-002: Late filing of Required Reporting of Federal Grants/Awards Evaluation of finding: Significant deficiency Criteria: A nonfederal entity that expends $750,000 or more during the nonfederal entity's fiscal year in Federal awards must have a single or program specific audit conducted that year in accordance with the provisions of the Uniform Grant Guidance, Part 200, "Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart F, Audit Requirements". The federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The reporting package includes a copy of Roots’audited financial statements and the federal single audit report. Condition/Cause: Roots’ Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse within extended due date of March 31, 2023 as Roots was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. Roots is not in compliance with the Uniform Grant Guidance requirements. Effect: Roots is not in compliance with Uniform Guidance Recommendation: We recommend Roots establish policies and procedures to ensure the federal single audit reporting package is submitted timely.
Finding 2023-002
No.2023-002: Late filing of Required Reporting of Federal Grants/Awards Evaluation of finding: Significant deficiency Criteria: A nonfederal entity that expends $750,000 or more during the nonfederal entity's fiscal year in Federal awards must have a single or program specific audit conducted that year in accordance with the provisions of the Uniform Grant Guidance, Part 200, "Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart F, Audit Requirements". The federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The reporting package includes a copy of Roots’audited financial statements and the federal single audit report. Condition/Cause: Roots’ Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse within extended due date of March 31, 2023 as Roots was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. Roots is not in compliance with the Uniform Grant Guidance requirements. Effect: Roots is not in compliance with Uniform Guidance Recommendation: We recommend Roots establish policies and procedures to ensure the federal single audit reporting package is submitted timely.
Finding 2023-002
No.2023-002: Late filing of Required Reporting of Federal Grants/Awards Evaluation of finding: Significant deficiency Criteria: A nonfederal entity that expends $750,000 or more during the nonfederal entity's fiscal year in Federal awards must have a single or program specific audit conducted that year in accordance with the provisions of the Uniform Grant Guidance, Part 200, "Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart F, Audit Requirements". The federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The reporting package includes a copy of Roots’audited financial statements and the federal single audit report. Condition/Cause: Roots’ Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse within extended due date of March 31, 2023 as Roots was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. Roots is not in compliance with the Uniform Grant Guidance requirements. Effect: Roots is not in compliance with Uniform Guidance Recommendation: We recommend Roots establish policies and procedures to ensure the federal single audit reporting package is submitted timely.
Finding 2023-002
No.2023-002: Late filing of Required Reporting of Federal Grants/Awards Evaluation of finding: Significant deficiency Criteria: A nonfederal entity that expends $750,000 or more during the nonfederal entity's fiscal year in Federal awards must have a single or program specific audit conducted that year in accordance with the provisions of the Uniform Grant Guidance, Part 200, "Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart F, Audit Requirements". The federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The reporting package includes a copy of Roots’audited financial statements and the federal single audit report. Condition/Cause: Roots’ Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse within extended due date of March 31, 2023 as Roots was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. Roots is not in compliance with the Uniform Grant Guidance requirements. Effect: Roots is not in compliance with Uniform Guidance Recommendation: We recommend Roots establish policies and procedures to ensure the federal single audit reporting package is submitted timely.
Finding 2023-002
No.2023-002: Late filing of Required Reporting of Federal Grants/Awards Evaluation of finding: Significant deficiency Criteria: A nonfederal entity that expends $750,000 or more during the nonfederal entity's fiscal year in Federal awards must have a single or program specific audit conducted that year in accordance with the provisions of the Uniform Grant Guidance, Part 200, "Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart F, Audit Requirements". The federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The reporting package includes a copy of Roots’audited financial statements and the federal single audit report. Condition/Cause: Roots’ Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse within extended due date of March 31, 2023 as Roots was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. Roots is not in compliance with the Uniform Grant Guidance requirements. Effect: Roots is not in compliance with Uniform Guidance Recommendation: We recommend Roots establish policies and procedures to ensure the federal single audit reporting package is submitted timely.