FAC Explorer

Audit 319443

FY End
2023-12-31
Total Expended
$3.54M
Findings
6
Programs
1
Organization: Berks Community Health Center (PA)
Year: 2023 Accepted: 2024-09-12
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496653 2023-002 Significant Deficiency Yes L
496654 2023-002 Significant Deficiency Yes L
496655 2023-002 Significant Deficiency Yes L
1073095 2023-002 Significant Deficiency Yes L
1073096 2023-002 Significant Deficiency Yes L
1073097 2023-002 Significant Deficiency Yes 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) $153,260 Yes 1

Contacts

Name Title Type
DESJVFJULCX7 Mary Kargbo Auditee
4847724091 James Raley Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting and 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 in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Berks Community Health Center (the Center) and is presented using the accrual basis of accounting. The information in the Schedule is prepared 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). The Schedule presents only a selected portion of the operations of the Center, and is not intended to and does not present the financial position, changes in net assets or cash flows of the Center.

Finding Details

Finding 2023-002
Assistance Listing No.: 93.224 - COVID-19: Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Passed-Through Agency: Not applicable Award Year: 2023 Questioned Costs: Not applicable Criteria: The Center must compile and report timely and accurate data and other information as required by the Health Resources and Services Administration (HRSA). Condition and Context: For 3 of the 5 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Cause: The reports were not filed by the required deadline due to an oversight by management.Effect: The Center did not submit the reports timely in accordance with the timeline established by HRSA. Recommendation: The Center should implement procedures to identify and ensure compliance with all reporting requirements for the program, including timely filing. Management's Response: The Center agrees with this finding. The Center will review the HRSA electronic handbook on a weekly basis to ensure that all reports that are due that month are submitted in a timely manner.
Finding 2023-002
Assistance Listing No.: 93.224 - COVID-19: Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Passed-Through Agency: Not applicable Award Year: 2023 Questioned Costs: Not applicable Criteria: The Center must compile and report timely and accurate data and other information as required by the Health Resources and Services Administration (HRSA). Condition and Context: For 3 of the 5 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Cause: The reports were not filed by the required deadline due to an oversight by management.Effect: The Center did not submit the reports timely in accordance with the timeline established by HRSA. Recommendation: The Center should implement procedures to identify and ensure compliance with all reporting requirements for the program, including timely filing. Management's Response: The Center agrees with this finding. The Center will review the HRSA electronic handbook on a weekly basis to ensure that all reports that are due that month are submitted in a timely manner.
Finding 2023-002
Assistance Listing No.: 93.224 - COVID-19: Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Passed-Through Agency: Not applicable Award Year: 2023 Questioned Costs: Not applicable Criteria: The Center must compile and report timely and accurate data and other information as required by the Health Resources and Services Administration (HRSA). Condition and Context: For 3 of the 5 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Cause: The reports were not filed by the required deadline due to an oversight by management.Effect: The Center did not submit the reports timely in accordance with the timeline established by HRSA. Recommendation: The Center should implement procedures to identify and ensure compliance with all reporting requirements for the program, including timely filing. Management's Response: The Center agrees with this finding. The Center will review the HRSA electronic handbook on a weekly basis to ensure that all reports that are due that month are submitted in a timely manner.
Finding 2023-002
Assistance Listing No.: 93.224 - COVID-19: Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Passed-Through Agency: Not applicable Award Year: 2023 Questioned Costs: Not applicable Criteria: The Center must compile and report timely and accurate data and other information as required by the Health Resources and Services Administration (HRSA). Condition and Context: For 3 of the 5 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Cause: The reports were not filed by the required deadline due to an oversight by management.Effect: The Center did not submit the reports timely in accordance with the timeline established by HRSA. Recommendation: The Center should implement procedures to identify and ensure compliance with all reporting requirements for the program, including timely filing. Management's Response: The Center agrees with this finding. The Center will review the HRSA electronic handbook on a weekly basis to ensure that all reports that are due that month are submitted in a timely manner.
Finding 2023-002
Assistance Listing No.: 93.224 - COVID-19: Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Passed-Through Agency: Not applicable Award Year: 2023 Questioned Costs: Not applicable Criteria: The Center must compile and report timely and accurate data and other information as required by the Health Resources and Services Administration (HRSA). Condition and Context: For 3 of the 5 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Cause: The reports were not filed by the required deadline due to an oversight by management.Effect: The Center did not submit the reports timely in accordance with the timeline established by HRSA. Recommendation: The Center should implement procedures to identify and ensure compliance with all reporting requirements for the program, including timely filing. Management's Response: The Center agrees with this finding. The Center will review the HRSA electronic handbook on a weekly basis to ensure that all reports that are due that month are submitted in a timely manner.
Finding 2023-002
Assistance Listing No.: 93.224 - COVID-19: Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Passed-Through Agency: Not applicable Award Year: 2023 Questioned Costs: Not applicable Criteria: The Center must compile and report timely and accurate data and other information as required by the Health Resources and Services Administration (HRSA). Condition and Context: For 3 of the 5 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Cause: The reports were not filed by the required deadline due to an oversight by management.Effect: The Center did not submit the reports timely in accordance with the timeline established by HRSA. Recommendation: The Center should implement procedures to identify and ensure compliance with all reporting requirements for the program, including timely filing. Management's Response: The Center agrees with this finding. The Center will review the HRSA electronic handbook on a weekly basis to ensure that all reports that are due that month are submitted in a timely manner.