FAC Explorer

Audit 327928

FY End
2023-12-31
Total Expended
$1.59M
Findings
2
Programs
4
Organization: Battle Ground Healthcare (WA)
Year: 2023 Accepted: 2024-11-11
Auditor: McDonald Jacobs PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
505311 2023-002 Material Weakness Yes F
1081753 2023-002 Material Weakness Yes F

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $1.09M Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $404,850 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $52,277 - 0
93.493 Congressional Directive $43,889 - 0

Contacts

Name Title Type
LF7YBHVHR363 Susan Neal Auditee
3606878941 Jessica Yoder Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the schedule) includes all federal grant activity of Battle Ground Healthcare 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 the 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 Batte Ground Healthcare, it is not intended to and does not present the financial position, changes in net assets or cash flows of Batte Ground Healthcare. De Minimis Rate Used: Y Rate Explanation: Battle Ground Healthcare has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding # 2023-002 (Repeat Finding 2022-002) Type: Material weakness over property records Assistance Listing Number: 14.218/14.228 Community Development Block Grants/ Entitlement Grants Requirement: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets (fixed assets) with federal funds shall be approved, in advance and in writing, by the County. Condition/Context: Equipment capitalization approvals could not be substantiated, and property and equipment listings associated with federal funds were not reviewed. Cause: There are no formal policies for fixed asset capitalization and tracking method for federal funding source. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Recommendation: We recommend developing appropriate controls to account for proper capitalization of fixed assets. Procedures should be put in place to ensure reviews are completed timely as well. Management’s Response: Management has developed a fixed asset tracking schedule and intend to modify the schedule to maintain details of federally purchased fixed assets. Management also plan to implement an annual physical inventory of fixed assets.
Finding 2023-002
Finding # 2023-002 (Repeat Finding 2022-002) Type: Material weakness over property records Assistance Listing Number: 14.218/14.228 Community Development Block Grants/ Entitlement Grants Requirement: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets (fixed assets) with federal funds shall be approved, in advance and in writing, by the County. Condition/Context: Equipment capitalization approvals could not be substantiated, and property and equipment listings associated with federal funds were not reviewed. Cause: There are no formal policies for fixed asset capitalization and tracking method for federal funding source. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Recommendation: We recommend developing appropriate controls to account for proper capitalization of fixed assets. Procedures should be put in place to ensure reviews are completed timely as well. Management’s Response: Management has developed a fixed asset tracking schedule and intend to modify the schedule to maintain details of federally purchased fixed assets. Management also plan to implement an annual physical inventory of fixed assets.