FAC Explorer

Audit 319659

FY End
2020-12-31
Total Expended
$5.23M
Findings
10
Programs
9
Organization: Country Doctor Community Health Centers (WA)
Year: 2020 Accepted: 2024-09-16
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496920 2020-002 Significant Deficiency - B
496921 2020-002 Significant Deficiency - B
496922 2020-002 Significant Deficiency - B
496923 2020-002 Significant Deficiency - B
496924 2020-002 Significant Deficiency - B
1073362 2020-002 Significant Deficiency - B
1073363 2020-002 Significant Deficiency - B
1073364 2020-002 Significant Deficiency - B
1073365 2020-002 Significant Deficiency - B
1073366 2020-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.224 Fy2020 Expanding Capacity for Coronavirus Testing $694,062 Yes 1
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $312,010 - 0
93.778 Medical Assistance Program $260,989 - 0
32.006 Covid-19 Telehealth Program $95,509 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $87,230 Yes 1
93.918 Fy2020 Eis Covid-19 Response $59,905 - 0
93.224 Covid-19 Health Center Cares Act Funding $59,200 Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $32,683 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $17,500 - 0

Contacts

Name Title Type
C6LTSABGEXL7 Brandy Taylor Auditee
2067097180 Kyla Delgado 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 accrual basis of accounting. Such expenditures are recognized following, as applicable either the cost principles contained in the Uniform Guidance, where in 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: Country Doctor Community Health Center has not elected to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Country Doctor Community Health Centers (CDCHC) under programs of the federal government for the year ended December 31, 2020. The information in this schedule is presented in accordance with the requirements of 2 CFR 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 CDCHC, it is not intended to and does not present the financial position, statement of activities and changes in net assets, functional expenses, or cash flows of CDCHC.
Title: Note 2 - Summary of Significant Account Policies Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable either the cost principles contained in the Uniform Guidance, where in 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: Country Doctor Community Health Center has not elected to use the 10% de minimis indirect cost rate. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable either the cost principles contained in the Uniform Guidance, where in 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.
Title: Note 3 - Indirect Cost Rate Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable either the cost principles contained in the Uniform Guidance, where in 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: Country Doctor Community Health Center has not elected to use the 10% de minimis indirect cost rate. Country Doctor Community Health Centers has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2020-002
SIGNIFICANT DEFICIENCY 2020-002 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Technical and Nonfinancial Assistance to Health Centers Program Assistance Listing Number: 93.224 and 93.527 Award Period: 2/1/2020 – 1/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: 2 CFR Subpart E Condition: The auditor tested a sample of forty expenditures of which a payroll transaction did not have evidenced of an approved wage rate. Questioned Costs: None Context: Evidence of approval for the basis of a cost reimbursed by the federal award was not maintained. Cause: Internal process and procedures were not followed as required by the Center’s internal control requirements. Effect: Costs reimbursed by the grant were not supported by the proper authorization and approval. Recommendation: The Center should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding from responsible officials. The passage of time and turnover in the department contributed to the oversight. Since 2020, we’ve separated Payroll functions from HR, to ensure there is a check and balance, and that all personnel changes, to include changes to wage rate changes are reviewed by HR, submitted for Leadership/Executive approval, documentation is scanned, and kept with adjustments/updates to any wages. Further, we have since transitioned all personnel files to our HRIS system, which includes payroll, to ensure there is an audit trail of every action taken.
Finding 2020-002
SIGNIFICANT DEFICIENCY 2020-002 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Technical and Nonfinancial Assistance to Health Centers Program Assistance Listing Number: 93.224 and 93.527 Award Period: 2/1/2020 – 1/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: 2 CFR Subpart E Condition: The auditor tested a sample of forty expenditures of which a payroll transaction did not have evidenced of an approved wage rate. Questioned Costs: None Context: Evidence of approval for the basis of a cost reimbursed by the federal award was not maintained. Cause: Internal process and procedures were not followed as required by the Center’s internal control requirements. Effect: Costs reimbursed by the grant were not supported by the proper authorization and approval. Recommendation: The Center should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding from responsible officials. The passage of time and turnover in the department contributed to the oversight. Since 2020, we’ve separated Payroll functions from HR, to ensure there is a check and balance, and that all personnel changes, to include changes to wage rate changes are reviewed by HR, submitted for Leadership/Executive approval, documentation is scanned, and kept with adjustments/updates to any wages. Further, we have since transitioned all personnel files to our HRIS system, which includes payroll, to ensure there is an audit trail of every action taken.
Finding 2020-002
SIGNIFICANT DEFICIENCY 2020-002 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Technical and Nonfinancial Assistance to Health Centers Program Assistance Listing Number: 93.224 and 93.527 Award Period: 2/1/2020 – 1/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: 2 CFR Subpart E Condition: The auditor tested a sample of forty expenditures of which a payroll transaction did not have evidenced of an approved wage rate. Questioned Costs: None Context: Evidence of approval for the basis of a cost reimbursed by the federal award was not maintained. Cause: Internal process and procedures were not followed as required by the Center’s internal control requirements. Effect: Costs reimbursed by the grant were not supported by the proper authorization and approval. Recommendation: The Center should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding from responsible officials. The passage of time and turnover in the department contributed to the oversight. Since 2020, we’ve separated Payroll functions from HR, to ensure there is a check and balance, and that all personnel changes, to include changes to wage rate changes are reviewed by HR, submitted for Leadership/Executive approval, documentation is scanned, and kept with adjustments/updates to any wages. Further, we have since transitioned all personnel files to our HRIS system, which includes payroll, to ensure there is an audit trail of every action taken.
Finding 2020-002
SIGNIFICANT DEFICIENCY 2020-002 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Technical and Nonfinancial Assistance to Health Centers Program Assistance Listing Number: 93.224 and 93.527 Award Period: 2/1/2020 – 1/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: 2 CFR Subpart E Condition: The auditor tested a sample of forty expenditures of which a payroll transaction did not have evidenced of an approved wage rate. Questioned Costs: None Context: Evidence of approval for the basis of a cost reimbursed by the federal award was not maintained. Cause: Internal process and procedures were not followed as required by the Center’s internal control requirements. Effect: Costs reimbursed by the grant were not supported by the proper authorization and approval. Recommendation: The Center should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding from responsible officials. The passage of time and turnover in the department contributed to the oversight. Since 2020, we’ve separated Payroll functions from HR, to ensure there is a check and balance, and that all personnel changes, to include changes to wage rate changes are reviewed by HR, submitted for Leadership/Executive approval, documentation is scanned, and kept with adjustments/updates to any wages. Further, we have since transitioned all personnel files to our HRIS system, which includes payroll, to ensure there is an audit trail of every action taken.
Finding 2020-002
SIGNIFICANT DEFICIENCY 2020-002 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Technical and Nonfinancial Assistance to Health Centers Program Assistance Listing Number: 93.224 and 93.527 Award Period: 2/1/2020 – 1/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: 2 CFR Subpart E Condition: The auditor tested a sample of forty expenditures of which a payroll transaction did not have evidenced of an approved wage rate. Questioned Costs: None Context: Evidence of approval for the basis of a cost reimbursed by the federal award was not maintained. Cause: Internal process and procedures were not followed as required by the Center’s internal control requirements. Effect: Costs reimbursed by the grant were not supported by the proper authorization and approval. Recommendation: The Center should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding from responsible officials. The passage of time and turnover in the department contributed to the oversight. Since 2020, we’ve separated Payroll functions from HR, to ensure there is a check and balance, and that all personnel changes, to include changes to wage rate changes are reviewed by HR, submitted for Leadership/Executive approval, documentation is scanned, and kept with adjustments/updates to any wages. Further, we have since transitioned all personnel files to our HRIS system, which includes payroll, to ensure there is an audit trail of every action taken.
Finding 2020-002
SIGNIFICANT DEFICIENCY 2020-002 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Technical and Nonfinancial Assistance to Health Centers Program Assistance Listing Number: 93.224 and 93.527 Award Period: 2/1/2020 – 1/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: 2 CFR Subpart E Condition: The auditor tested a sample of forty expenditures of which a payroll transaction did not have evidenced of an approved wage rate. Questioned Costs: None Context: Evidence of approval for the basis of a cost reimbursed by the federal award was not maintained. Cause: Internal process and procedures were not followed as required by the Center’s internal control requirements. Effect: Costs reimbursed by the grant were not supported by the proper authorization and approval. Recommendation: The Center should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding from responsible officials. The passage of time and turnover in the department contributed to the oversight. Since 2020, we’ve separated Payroll functions from HR, to ensure there is a check and balance, and that all personnel changes, to include changes to wage rate changes are reviewed by HR, submitted for Leadership/Executive approval, documentation is scanned, and kept with adjustments/updates to any wages. Further, we have since transitioned all personnel files to our HRIS system, which includes payroll, to ensure there is an audit trail of every action taken.
Finding 2020-002
SIGNIFICANT DEFICIENCY 2020-002 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Technical and Nonfinancial Assistance to Health Centers Program Assistance Listing Number: 93.224 and 93.527 Award Period: 2/1/2020 – 1/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: 2 CFR Subpart E Condition: The auditor tested a sample of forty expenditures of which a payroll transaction did not have evidenced of an approved wage rate. Questioned Costs: None Context: Evidence of approval for the basis of a cost reimbursed by the federal award was not maintained. Cause: Internal process and procedures were not followed as required by the Center’s internal control requirements. Effect: Costs reimbursed by the grant were not supported by the proper authorization and approval. Recommendation: The Center should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding from responsible officials. The passage of time and turnover in the department contributed to the oversight. Since 2020, we’ve separated Payroll functions from HR, to ensure there is a check and balance, and that all personnel changes, to include changes to wage rate changes are reviewed by HR, submitted for Leadership/Executive approval, documentation is scanned, and kept with adjustments/updates to any wages. Further, we have since transitioned all personnel files to our HRIS system, which includes payroll, to ensure there is an audit trail of every action taken.
Finding 2020-002
SIGNIFICANT DEFICIENCY 2020-002 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Technical and Nonfinancial Assistance to Health Centers Program Assistance Listing Number: 93.224 and 93.527 Award Period: 2/1/2020 – 1/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: 2 CFR Subpart E Condition: The auditor tested a sample of forty expenditures of which a payroll transaction did not have evidenced of an approved wage rate. Questioned Costs: None Context: Evidence of approval for the basis of a cost reimbursed by the federal award was not maintained. Cause: Internal process and procedures were not followed as required by the Center’s internal control requirements. Effect: Costs reimbursed by the grant were not supported by the proper authorization and approval. Recommendation: The Center should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding from responsible officials. The passage of time and turnover in the department contributed to the oversight. Since 2020, we’ve separated Payroll functions from HR, to ensure there is a check and balance, and that all personnel changes, to include changes to wage rate changes are reviewed by HR, submitted for Leadership/Executive approval, documentation is scanned, and kept with adjustments/updates to any wages. Further, we have since transitioned all personnel files to our HRIS system, which includes payroll, to ensure there is an audit trail of every action taken.
Finding 2020-002
SIGNIFICANT DEFICIENCY 2020-002 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Technical and Nonfinancial Assistance to Health Centers Program Assistance Listing Number: 93.224 and 93.527 Award Period: 2/1/2020 – 1/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: 2 CFR Subpart E Condition: The auditor tested a sample of forty expenditures of which a payroll transaction did not have evidenced of an approved wage rate. Questioned Costs: None Context: Evidence of approval for the basis of a cost reimbursed by the federal award was not maintained. Cause: Internal process and procedures were not followed as required by the Center’s internal control requirements. Effect: Costs reimbursed by the grant were not supported by the proper authorization and approval. Recommendation: The Center should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding from responsible officials. The passage of time and turnover in the department contributed to the oversight. Since 2020, we’ve separated Payroll functions from HR, to ensure there is a check and balance, and that all personnel changes, to include changes to wage rate changes are reviewed by HR, submitted for Leadership/Executive approval, documentation is scanned, and kept with adjustments/updates to any wages. Further, we have since transitioned all personnel files to our HRIS system, which includes payroll, to ensure there is an audit trail of every action taken.
Finding 2020-002
SIGNIFICANT DEFICIENCY 2020-002 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Technical and Nonfinancial Assistance to Health Centers Program Assistance Listing Number: 93.224 and 93.527 Award Period: 2/1/2020 – 1/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: 2 CFR Subpart E Condition: The auditor tested a sample of forty expenditures of which a payroll transaction did not have evidenced of an approved wage rate. Questioned Costs: None Context: Evidence of approval for the basis of a cost reimbursed by the federal award was not maintained. Cause: Internal process and procedures were not followed as required by the Center’s internal control requirements. Effect: Costs reimbursed by the grant were not supported by the proper authorization and approval. Recommendation: The Center should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding from responsible officials. The passage of time and turnover in the department contributed to the oversight. Since 2020, we’ve separated Payroll functions from HR, to ensure there is a check and balance, and that all personnel changes, to include changes to wage rate changes are reviewed by HR, submitted for Leadership/Executive approval, documentation is scanned, and kept with adjustments/updates to any wages. Further, we have since transitioned all personnel files to our HRIS system, which includes payroll, to ensure there is an audit trail of every action taken.