FAC Explorer

Audit 321492

FY End
2023-12-31
Total Expended
$2.92M
Findings
2
Programs
11
Organization: Covenant Health, Inc. (MA)
Year: 2023 Accepted: 2024-09-27
Auditor: Baker Newman & Noyes LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498782 2023-101 - - B
1075224 2023-101 - - B

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.13M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $946,710 - 0
10.225 Community Food Projects $400,000 - 0
84.063 Federal Pell Grant Program $165,328 - 0
97.008 Non-Profit Security Program $102,088 - 0
93.211 Rural Telemedicine Grants $70,048 - 0
16.588 Violence Against Women Formula Grants $49,126 - 0
97.024 Emergency Food and Shelter National Board Program $26,000 - 0
93.268 Immunization Cooperative Agreements $22,968 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $7,388 - 0
84.425 Education Stabilization Fund $1,188 - 0

Contacts

Name Title Type
W8HKMHJKCLN6 Donald Clark Auditee
9783124349 Julie Paquette Auditor
No contacts on file

Notes to SEFA

Title: United States Department of Homeland Security Disaster Grants – Public Assistance (Presidentially Declared Disasters) Accounting Policies: Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in the Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: If necessary, the System will elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule includes expenditures totaling $946,710 being reported under the United States Department of Homeland Security Federal Emergency Management Agency (FEMA) Assistance Listing Number 97.036, Department of Homeland Security Disaster Grants – Public Assistance (Presidentially Declared Disasters). These expenditures were incurred by the System during the years ended December 31, 2021 and 2022. The System's Project Worksheet covering these expenditures was approved by FEMA during the year ended December 31, 2023 and, in accordance with the 2023 OMB Compliance Supplement, these expenditures are therefore reported on the Schedule during the year ended December 31, 2023.
Title: Donated Personal Protective Equipment (PPE) (Unaudited) Accounting Policies: Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in the Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: If necessary, the System will elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. During the year ended December 31, 2023, the System did not receive donated PPE.

Finding Details

Finding 2023-101
Federal Agency: Department of Health and Human Services. Award Name: American Rescue Plan Act Funding. Program Year: January 1, 2023 – December 31, 2023. Assistance Listing Number: 93.527. Criteria: Management was responsible for only charging allowable costs under the grant. Condition: During compliance testing, it was identified that an employee's wages were being charged to the grant after the employee was terminated. Context: Costs charged to the grant were inaccurate. Cause: Management did not remove the terminated employee from the grant expense calculation. Effect: As a result, amounts charged to the program were overstated by $30,884. Recommendation: Management should review the grant cost worksheet to ensure accuracy of employees prior to submitting for reimbursement. Views of Responsible Officials: Management acknowledges the finding. Management noted there was turnover in fiscal year 2023 which led to lack of some reviews. Controls have been put in place to ensure all worksheets are reviewed for accuracy by the CFO prior to requesting drawdown amount.
Finding 2023-101
Federal Agency: Department of Health and Human Services. Award Name: American Rescue Plan Act Funding. Program Year: January 1, 2023 – December 31, 2023. Assistance Listing Number: 93.527. Criteria: Management was responsible for only charging allowable costs under the grant. Condition: During compliance testing, it was identified that an employee's wages were being charged to the grant after the employee was terminated. Context: Costs charged to the grant were inaccurate. Cause: Management did not remove the terminated employee from the grant expense calculation. Effect: As a result, amounts charged to the program were overstated by $30,884. Recommendation: Management should review the grant cost worksheet to ensure accuracy of employees prior to submitting for reimbursement. Views of Responsible Officials: Management acknowledges the finding. Management noted there was turnover in fiscal year 2023 which led to lack of some reviews. Controls have been put in place to ensure all worksheets are reviewed for accuracy by the CFO prior to requesting drawdown amount.