FAC Explorer

Audit 319258

FY End
2023-12-31
Total Expended
$4.46M
Findings
8
Programs
4
Organization: Open Door Health Center (MN)
Year: 2023 Accepted: 2024-09-10
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496372 2023-001 Significant Deficiency - L
496373 2023-001 Significant Deficiency - L
496374 2023-001 Significant Deficiency - L
496375 2023-001 Significant Deficiency - L
1072814 2023-001 Significant Deficiency - L
1072815 2023-001 Significant Deficiency - L
1072816 2023-001 Significant Deficiency - L
1072817 2023-001 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) $759,233 Yes 1
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $357,677 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $146,151 Yes 1
14.218 Community Development Block Grants/entitlement Grants $61,876 - 0

Contacts

Name Title Type
EF9WAUNMAMB6 Jennifer Beckius Auditee
5073445507 Ryan Engebretson 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 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: Open Door Health Center has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Open Door Health Center, under programs of the federal government for the year ended December 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 Open Door Health Center, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of Open Door Health Center.
Title: OTHER MATTERS 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 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: Open Door Health Center has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Amount of Noncash Assistance None Amount of Insurance None Amount of Loans None Amount of Loan Guarantees None Amount Provided to Subrecipients None

Finding Details

Finding 2023-001
Federal Agency: United States Department of Health and Human Services Federal Program Title: Health Center Cluster Assistance Listing Numbers: 93.224/93.527 Award Periods: Various periods -March 1, 2022 through February 28, 2023, March 1, 2023 through February 29, 2024, April 1, 2021 through March 31, 2023, September 1, 2023 through December 31, 2024, December 1, 2022 through May 31, 2023. Type of Finding: • Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: 2 CFR 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Specific to the consolidated health center grant, an annual Uniform Data Set (UDS) report is required. Condition: While the Organization did have an internal control process and review in place over required reporting for federal programs, errors were identified in key line items tested in the UDS report filed for 2023. Context: For the UDS report, due to a keying error, amounts reported in Table 8S, lines 1c, 3c and 17c were overstated. Cause: Due to a manual keying error where numbers were transposed. Error was not identified in review process. Effect: Two line items in the required UDS reporting were overstated. Repeat Finding: No Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. Management will implement additional checks in quality review process of UDS prior to submission.
Finding 2023-001
Federal Agency: United States Department of Health and Human Services Federal Program Title: Health Center Cluster Assistance Listing Numbers: 93.224/93.527 Award Periods: Various periods -March 1, 2022 through February 28, 2023, March 1, 2023 through February 29, 2024, April 1, 2021 through March 31, 2023, September 1, 2023 through December 31, 2024, December 1, 2022 through May 31, 2023. Type of Finding: • Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: 2 CFR 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Specific to the consolidated health center grant, an annual Uniform Data Set (UDS) report is required. Condition: While the Organization did have an internal control process and review in place over required reporting for federal programs, errors were identified in key line items tested in the UDS report filed for 2023. Context: For the UDS report, due to a keying error, amounts reported in Table 8S, lines 1c, 3c and 17c were overstated. Cause: Due to a manual keying error where numbers were transposed. Error was not identified in review process. Effect: Two line items in the required UDS reporting were overstated. Repeat Finding: No Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. Management will implement additional checks in quality review process of UDS prior to submission.
Finding 2023-001
Federal Agency: United States Department of Health and Human Services Federal Program Title: Health Center Cluster Assistance Listing Numbers: 93.224/93.527 Award Periods: Various periods -March 1, 2022 through February 28, 2023, March 1, 2023 through February 29, 2024, April 1, 2021 through March 31, 2023, September 1, 2023 through December 31, 2024, December 1, 2022 through May 31, 2023. Type of Finding: • Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: 2 CFR 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Specific to the consolidated health center grant, an annual Uniform Data Set (UDS) report is required. Condition: While the Organization did have an internal control process and review in place over required reporting for federal programs, errors were identified in key line items tested in the UDS report filed for 2023. Context: For the UDS report, due to a keying error, amounts reported in Table 8S, lines 1c, 3c and 17c were overstated. Cause: Due to a manual keying error where numbers were transposed. Error was not identified in review process. Effect: Two line items in the required UDS reporting were overstated. Repeat Finding: No Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. Management will implement additional checks in quality review process of UDS prior to submission.
Finding 2023-001
Federal Agency: United States Department of Health and Human Services Federal Program Title: Health Center Cluster Assistance Listing Numbers: 93.224/93.527 Award Periods: Various periods -March 1, 2022 through February 28, 2023, March 1, 2023 through February 29, 2024, April 1, 2021 through March 31, 2023, September 1, 2023 through December 31, 2024, December 1, 2022 through May 31, 2023. Type of Finding: • Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: 2 CFR 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Specific to the consolidated health center grant, an annual Uniform Data Set (UDS) report is required. Condition: While the Organization did have an internal control process and review in place over required reporting for federal programs, errors were identified in key line items tested in the UDS report filed for 2023. Context: For the UDS report, due to a keying error, amounts reported in Table 8S, lines 1c, 3c and 17c were overstated. Cause: Due to a manual keying error where numbers were transposed. Error was not identified in review process. Effect: Two line items in the required UDS reporting were overstated. Repeat Finding: No Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. Management will implement additional checks in quality review process of UDS prior to submission.
Finding 2023-001
Federal Agency: United States Department of Health and Human Services Federal Program Title: Health Center Cluster Assistance Listing Numbers: 93.224/93.527 Award Periods: Various periods -March 1, 2022 through February 28, 2023, March 1, 2023 through February 29, 2024, April 1, 2021 through March 31, 2023, September 1, 2023 through December 31, 2024, December 1, 2022 through May 31, 2023. Type of Finding: • Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: 2 CFR 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Specific to the consolidated health center grant, an annual Uniform Data Set (UDS) report is required. Condition: While the Organization did have an internal control process and review in place over required reporting for federal programs, errors were identified in key line items tested in the UDS report filed for 2023. Context: For the UDS report, due to a keying error, amounts reported in Table 8S, lines 1c, 3c and 17c were overstated. Cause: Due to a manual keying error where numbers were transposed. Error was not identified in review process. Effect: Two line items in the required UDS reporting were overstated. Repeat Finding: No Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. Management will implement additional checks in quality review process of UDS prior to submission.
Finding 2023-001
Federal Agency: United States Department of Health and Human Services Federal Program Title: Health Center Cluster Assistance Listing Numbers: 93.224/93.527 Award Periods: Various periods -March 1, 2022 through February 28, 2023, March 1, 2023 through February 29, 2024, April 1, 2021 through March 31, 2023, September 1, 2023 through December 31, 2024, December 1, 2022 through May 31, 2023. Type of Finding: • Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: 2 CFR 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Specific to the consolidated health center grant, an annual Uniform Data Set (UDS) report is required. Condition: While the Organization did have an internal control process and review in place over required reporting for federal programs, errors were identified in key line items tested in the UDS report filed for 2023. Context: For the UDS report, due to a keying error, amounts reported in Table 8S, lines 1c, 3c and 17c were overstated. Cause: Due to a manual keying error where numbers were transposed. Error was not identified in review process. Effect: Two line items in the required UDS reporting were overstated. Repeat Finding: No Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. Management will implement additional checks in quality review process of UDS prior to submission.
Finding 2023-001
Federal Agency: United States Department of Health and Human Services Federal Program Title: Health Center Cluster Assistance Listing Numbers: 93.224/93.527 Award Periods: Various periods -March 1, 2022 through February 28, 2023, March 1, 2023 through February 29, 2024, April 1, 2021 through March 31, 2023, September 1, 2023 through December 31, 2024, December 1, 2022 through May 31, 2023. Type of Finding: • Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: 2 CFR 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Specific to the consolidated health center grant, an annual Uniform Data Set (UDS) report is required. Condition: While the Organization did have an internal control process and review in place over required reporting for federal programs, errors were identified in key line items tested in the UDS report filed for 2023. Context: For the UDS report, due to a keying error, amounts reported in Table 8S, lines 1c, 3c and 17c were overstated. Cause: Due to a manual keying error where numbers were transposed. Error was not identified in review process. Effect: Two line items in the required UDS reporting were overstated. Repeat Finding: No Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. Management will implement additional checks in quality review process of UDS prior to submission.
Finding 2023-001
Federal Agency: United States Department of Health and Human Services Federal Program Title: Health Center Cluster Assistance Listing Numbers: 93.224/93.527 Award Periods: Various periods -March 1, 2022 through February 28, 2023, March 1, 2023 through February 29, 2024, April 1, 2021 through March 31, 2023, September 1, 2023 through December 31, 2024, December 1, 2022 through May 31, 2023. Type of Finding: • Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: 2 CFR 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Specific to the consolidated health center grant, an annual Uniform Data Set (UDS) report is required. Condition: While the Organization did have an internal control process and review in place over required reporting for federal programs, errors were identified in key line items tested in the UDS report filed for 2023. Context: For the UDS report, due to a keying error, amounts reported in Table 8S, lines 1c, 3c and 17c were overstated. Cause: Due to a manual keying error where numbers were transposed. Error was not identified in review process. Effect: Two line items in the required UDS reporting were overstated. Repeat Finding: No Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. Management will implement additional checks in quality review process of UDS prior to submission.