FAC Explorer

Audit 322403

FY End
2023-12-31
Total Expended
$39.37M
Findings
2
Programs
37
Organization: Altamed Health Services Corporation (CA)
Year: 2023 Accepted: 2024-09-30
Auditor: Vasquez & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499548 2023-001 - - L
1075990 2023-001 - - L

Programs

ALN Program Spent Major Findings
93.224 Community Health Centers $17.00M Yes 1
93.914 Hiv Emergency Relief Project Grants $2.36M - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.22M Yes 0
93.526 Fip Verification $2.00M Yes 0
93.530 Teaching Health Center Graduate Medical Education Payment $1.97M Yes 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $1.16M Yes 0
10.558 Child and Adult Care Food Program $1.00M - 0
93.178 Nursing Workforce Diversity $978,405 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $869,359 - 0
93.940 Hiv Prevention Activities Health Department Based $825,568 - 0
93.939 Hiv Prevention Activities Non-Governmental Organization Based $823,672 - 0
93.359 Nurse Education, Practice, Quality and Retention Grants $806,945 - 0
93.247 Advanced Education Nursing Grant Program $685,992 - 0
93.307 Minority Health and Health Disparities Research $581,226 - 0
93.493 Congressional Directives $570,856 - 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $539,562 - 0
93.137 Community Programs to Improve Minority Health Grant Program $511,356 - 0
93.994 Maternal and Child Health Services Block Grant to the States $505,367 - 0
93.767 Children's Health Insurance Program $495,232 - 0
93.800 Organized Approaches to Increase Colorectal Cancer Screening $493,620 - 0
93.558 Temporary Assistance for Needy Families $428,820 - 0
93.217 Family Planning Services $391,695 - 0
93.884 Primary Care Training and Enhancement $356,219 - 0
93.088 Advancing System Improvements for Key Issues in Women's Health $236,179 - 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $225,847 - 0
93.866 Aging Research $195,927 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $194,166 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $191,843 - 0
93.822 Health Careers Opportunity Program (hcop) $154,415 - 0
93.928 Special Projects of National Significance $123,128 - 0
93.107 Area Health Education Centers $100,388 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $94,260 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $77,019 - 0
93.470 Alzheimer�s Disease Program Initiative (adpi) $72,088 - 0
93.393 Cancer Cause and Prevention Research $71,074 - 0
93.865 Child Health and Human Development Extramural Research $24,501 - 0
93.310 Trans-Nih Research Support $21,876 - 0

Contacts

Name Title Type
D3DTJBVZRVB8 Jose Esparza Auditee
3238897366 Roger Martinez Auditor
No contacts on file

Notes to SEFA

Title: 1 Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of AltaMed Health Services Corporation (AltaMed) 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 AltaMed, it is not intended to and does not present the financial position, changes in net assets, or cash flows of AltaMed. BASIS OF ACCOUNTING Expenditures 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. Program expenditures in excess of the maximum reimbursement authorized or the program expenditures that were funded with nonfederal funds are excluded from the accompanying schedule. Subject to limitations, AltaMed is allowed to use a provisional indirect cost rate of 26% for all programs related to grants, contracts and agreements with the federal government for the year ended December 31, 2023, and therefore does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Subject to limitations, AltaMed is allowed to use a provisional indirect cost rate of 26% for all programs related to grants, contracts and agreements with the federal government for the year ended December 31, 2023, and therefore does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of AltaMed Health Services Corporation (AltaMed) 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 AltaMed, it is not intended to and does not present the financial position, changes in net assets, or cash flows of AltaMed.
Title: 2 Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of AltaMed Health Services Corporation (AltaMed) 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 AltaMed, it is not intended to and does not present the financial position, changes in net assets, or cash flows of AltaMed. BASIS OF ACCOUNTING Expenditures 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. Program expenditures in excess of the maximum reimbursement authorized or the program expenditures that were funded with nonfederal funds are excluded from the accompanying schedule. Subject to limitations, AltaMed is allowed to use a provisional indirect cost rate of 26% for all programs related to grants, contracts and agreements with the federal government for the year ended December 31, 2023, and therefore does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Subject to limitations, AltaMed is allowed to use a provisional indirect cost rate of 26% for all programs related to grants, contracts and agreements with the federal government for the year ended December 31, 2023, and therefore does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. BASIS OF ACCOUNTING Expenditures 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. Program expenditures in excess of the maximum reimbursement authorized or the program expenditures that were funded with nonfederal funds are excluded from the accompanying schedule. Subject to limitations, AltaMed is allowed to use a provisional indirect cost rate of 26% for all programs related to grants, contracts and agreements with the federal government for the year ended December 31, 2023, and therefore does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: 3 Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of AltaMed Health Services Corporation (AltaMed) 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 AltaMed, it is not intended to and does not present the financial position, changes in net assets, or cash flows of AltaMed. BASIS OF ACCOUNTING Expenditures 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. Program expenditures in excess of the maximum reimbursement authorized or the program expenditures that were funded with nonfederal funds are excluded from the accompanying schedule. Subject to limitations, AltaMed is allowed to use a provisional indirect cost rate of 26% for all programs related to grants, contracts and agreements with the federal government for the year ended December 31, 2023, and therefore does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Subject to limitations, AltaMed is allowed to use a provisional indirect cost rate of 26% for all programs related to grants, contracts and agreements with the federal government for the year ended December 31, 2023, and therefore does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. SUBRECIPIENTS AltaMed provided federal awards of $827,469 to subrecipients for the year ended December 31, 2023.

Finding Details

Finding 2023-001
Finding No. F2023-001 – Untimely Submission of the Annual Federal Financial Report (FFR) Assistance Listing Number: 93.224 Assistance Listing Program Title: Health Center Program Cluster – American Rescue Plan Act (ARPA) Funding for Health Centers Federal Agency: U.S. Department of Health and Human Services Federal Award Number: 1 H8FCS40599-01-00 Federal Award Year: April 1, 2021 to March 31, 2023 Compliance Requirement: Reporting Criteria: AltaMed is required to submit the FFR to the granting agency by July 31, 2023. Condition: AltaMed submitted the FFR on August 8, 2023, which is 8 days beyond the due date. Cause: AltaMed was in the process of accumulating the inputs required for the FFR prior to submission. This required additional time to complete the FFR. Effect: Late submission of required reports will result in noncompliance with the grant and funding agreement. Questioned Costs: Not applicable. Recommendation: We recommend that AltaMed implement a procedure to request approval from the granting agency for federal report submission extensions in advance of the due date. Documentation of such extensions should be maintained on file. This will help ensure compliance with grant reporting requirements, as specified in the grant agreement.
Finding 2023-001
Finding No. F2023-001 – Untimely Submission of the Annual Federal Financial Report (FFR) Assistance Listing Number: 93.224 Assistance Listing Program Title: Health Center Program Cluster – American Rescue Plan Act (ARPA) Funding for Health Centers Federal Agency: U.S. Department of Health and Human Services Federal Award Number: 1 H8FCS40599-01-00 Federal Award Year: April 1, 2021 to March 31, 2023 Compliance Requirement: Reporting Criteria: AltaMed is required to submit the FFR to the granting agency by July 31, 2023. Condition: AltaMed submitted the FFR on August 8, 2023, which is 8 days beyond the due date. Cause: AltaMed was in the process of accumulating the inputs required for the FFR prior to submission. This required additional time to complete the FFR. Effect: Late submission of required reports will result in noncompliance with the grant and funding agreement. Questioned Costs: Not applicable. Recommendation: We recommend that AltaMed implement a procedure to request approval from the granting agency for federal report submission extensions in advance of the due date. Documentation of such extensions should be maintained on file. This will help ensure compliance with grant reporting requirements, as specified in the grant agreement.