FAC Explorer

Audit 322621

FY End
2023-12-31
Total Expended
$9.62M
Findings
4
Programs
11
Organization: Columbus Neighborhood Health Center, Inc. Dba Primaryone Health (OH)
Year: 2023 Accepted: 2024-09-30
Auditor: Clark Schaefer Hackett

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499777 2023-001 Material Weakness - A
499778 2023-001 Material Weakness - A
1076219 2023-001 Material Weakness - A
1076220 2023-001 Material Weakness - A

Programs

ALN Program Spent Major Findings
93.224 Community Health Centers $7.52M Yes 1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1.01M Yes 1
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $384,146 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $259,941 - 0
93.994 Maternal and Child Health Services Block Grant to the States $132,665 - 0
93.940 Hiv Prevention Activities Health Department Based $89,370 - 0
93.926 Healthy Start Initiative $79,478 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $79,000 - 0
93.137 Community Programs to Improve Minority Health Grant Program $25,245 - 0
93.914 Hiv Emergency Relief Project Grants $23,001 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $16,000 - 0

Contacts

Name Title Type
WGYNTX8ZMRF5 Charleta Tavares Auditee
6148591946 Jesse Young Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATION: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Columbus Neighborhood Health Center, Inc. dba PrimaryOne Health 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 Columbus Neighborhood Health Center, Inc. dba PrimaryOne Health, it is not intended to and does not present the financial position, changes in net assets, functional expenses or cash flows of Columbus Neighborhood Health Center, Inc. dba PrimaryOne Health. (1) 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. There are no awards passed through to subrecipients. Pass-through identifying numbers were not available. De Minimis Rate Used: N Rate Explanation: Columbus Neighborhood Health Center, Inc. dba PrimaryOne Health has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Federal Award Findings and Questioned Costs Finding No. 2023-001: Allowable Cost (Time and effort) Federal Program Title: U.S. Department of Health and Human Services Awards: ALN 93.224 Health Center Program Cluster ALN 93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response Criteria: 2 CFR 200.430 established that all salaries and wages charged to Federal awards must be supported by a system of internal controls that provides reasonable assurance that the personnel costs incurred are accurate, allowable, and properly allocated. This includes a system to demonstrate that total compensation paid to individual employees is reasonable according to the work performed. Condition: During audit procedures, we tested 40 payroll costs charged to the ALN 93.224 Health Center Program Cluster and 40 payroll costs charged to ALN 93.354 Public Health Emergency Response: Cooperative agreement for Emergency Response: Public Health Crisis Response. Time and effort reporting could not be located for any of the charges which documented the distribution of the employee’s salary and wages among specific grants by work performed. Cause: The Organization changed payroll systems during the year and did not implement procedures to properly track time and effort under the new system. Effect: The federal award may be overcharged or undercharged if actual effort differs from time charged to the award. Questioned Costs: Unknown Repeat Finding: No Recommendation: Management should establish policies and procedures that are consistent with the Uniform Guidance administrative requirements with regards to compensation and allowable costs which includes ensuring time and effort charges are based on records that accurately reflect the work performed. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding.
Finding 2023-001
Federal Award Findings and Questioned Costs Finding No. 2023-001: Allowable Cost (Time and effort) Federal Program Title: U.S. Department of Health and Human Services Awards: ALN 93.224 Health Center Program Cluster ALN 93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response Criteria: 2 CFR 200.430 established that all salaries and wages charged to Federal awards must be supported by a system of internal controls that provides reasonable assurance that the personnel costs incurred are accurate, allowable, and properly allocated. This includes a system to demonstrate that total compensation paid to individual employees is reasonable according to the work performed. Condition: During audit procedures, we tested 40 payroll costs charged to the ALN 93.224 Health Center Program Cluster and 40 payroll costs charged to ALN 93.354 Public Health Emergency Response: Cooperative agreement for Emergency Response: Public Health Crisis Response. Time and effort reporting could not be located for any of the charges which documented the distribution of the employee’s salary and wages among specific grants by work performed. Cause: The Organization changed payroll systems during the year and did not implement procedures to properly track time and effort under the new system. Effect: The federal award may be overcharged or undercharged if actual effort differs from time charged to the award. Questioned Costs: Unknown Repeat Finding: No Recommendation: Management should establish policies and procedures that are consistent with the Uniform Guidance administrative requirements with regards to compensation and allowable costs which includes ensuring time and effort charges are based on records that accurately reflect the work performed. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding.
Finding 2023-001
Federal Award Findings and Questioned Costs Finding No. 2023-001: Allowable Cost (Time and effort) Federal Program Title: U.S. Department of Health and Human Services Awards: ALN 93.224 Health Center Program Cluster ALN 93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response Criteria: 2 CFR 200.430 established that all salaries and wages charged to Federal awards must be supported by a system of internal controls that provides reasonable assurance that the personnel costs incurred are accurate, allowable, and properly allocated. This includes a system to demonstrate that total compensation paid to individual employees is reasonable according to the work performed. Condition: During audit procedures, we tested 40 payroll costs charged to the ALN 93.224 Health Center Program Cluster and 40 payroll costs charged to ALN 93.354 Public Health Emergency Response: Cooperative agreement for Emergency Response: Public Health Crisis Response. Time and effort reporting could not be located for any of the charges which documented the distribution of the employee’s salary and wages among specific grants by work performed. Cause: The Organization changed payroll systems during the year and did not implement procedures to properly track time and effort under the new system. Effect: The federal award may be overcharged or undercharged if actual effort differs from time charged to the award. Questioned Costs: Unknown Repeat Finding: No Recommendation: Management should establish policies and procedures that are consistent with the Uniform Guidance administrative requirements with regards to compensation and allowable costs which includes ensuring time and effort charges are based on records that accurately reflect the work performed. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding.
Finding 2023-001
Federal Award Findings and Questioned Costs Finding No. 2023-001: Allowable Cost (Time and effort) Federal Program Title: U.S. Department of Health and Human Services Awards: ALN 93.224 Health Center Program Cluster ALN 93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response Criteria: 2 CFR 200.430 established that all salaries and wages charged to Federal awards must be supported by a system of internal controls that provides reasonable assurance that the personnel costs incurred are accurate, allowable, and properly allocated. This includes a system to demonstrate that total compensation paid to individual employees is reasonable according to the work performed. Condition: During audit procedures, we tested 40 payroll costs charged to the ALN 93.224 Health Center Program Cluster and 40 payroll costs charged to ALN 93.354 Public Health Emergency Response: Cooperative agreement for Emergency Response: Public Health Crisis Response. Time and effort reporting could not be located for any of the charges which documented the distribution of the employee’s salary and wages among specific grants by work performed. Cause: The Organization changed payroll systems during the year and did not implement procedures to properly track time and effort under the new system. Effect: The federal award may be overcharged or undercharged if actual effort differs from time charged to the award. Questioned Costs: Unknown Repeat Finding: No Recommendation: Management should establish policies and procedures that are consistent with the Uniform Guidance administrative requirements with regards to compensation and allowable costs which includes ensuring time and effort charges are based on records that accurately reflect the work performed. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding.