FAC Explorer

Audit 32797

FY End
2022-12-31
Total Expended
$9.94M
Findings
2
Programs
7
Organization: Healthfirst Bluegrass INC (KY)
Year: 2022 Accepted: 2023-05-15
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35852 2022-001 Significant Deficiency - L
612294 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.224 Covid-19 Fy 2022 American Rescue Plan Act $4.10M - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.84M - 0
93.498 Provider Relief Fund $1.42M Yes 1
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $753,385 Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $737,789 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $63,432 - 0
93.461 Covid-19 Testing for the Uninsured $29,110 - 0

Contacts

Name Title Type
ETKEQ8M71A77 Wayne Linscott Auditee
8592882425 Jennifer Williams Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1: Basis of Presentation - The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of HealthFirst Bluegrass, Inc. (Health Center) under programs of the federal government for the year ended December 31, 2022. 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 the Health Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Health Center. Note 2: Summary of Significant Accounting Policies - 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Note 3: Indirect Cost Rate - The Health Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Note 4: Federal Loan Programs - The Health Center did not have any federal loan programs during the year ended December 31, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Provider Relief Fund; Federal Assistance Listing No. 93.498; U.S. Department of Health & Human Services Criteria or specific requirement: Reporting ? 45 CFR section 75.342. Condition: The Health Center is required to prepare and submit period three Provider Relief Fund (PRF) reporting using accurate financial information. Questioned cost: $0. Context: In the testing of the PRF report, the Health Center inadvertently inputted expenditures. Effect or potential effect: Potential errors may have been reported on the PRF report. Cause: The Health Center made a clerical error in reporting expenditures when the lost revenue was the source of use of the PRFs. Identification as a repeat finding, if applicable: Yes. Recommendation: We recommend management develop policies and procedures to compile and accurately report the information to ensure accurate reporting. Views of responsible officials and corrective actions: Management agrees with the finding and will update the report in the next reporting submission. Dan Becker, CFO, will work to reopen the period three report to update the financial information.
Finding 2022-001
Provider Relief Fund; Federal Assistance Listing No. 93.498; U.S. Department of Health & Human Services Criteria or specific requirement: Reporting ? 45 CFR section 75.342. Condition: The Health Center is required to prepare and submit period three Provider Relief Fund (PRF) reporting using accurate financial information. Questioned cost: $0. Context: In the testing of the PRF report, the Health Center inadvertently inputted expenditures. Effect or potential effect: Potential errors may have been reported on the PRF report. Cause: The Health Center made a clerical error in reporting expenditures when the lost revenue was the source of use of the PRFs. Identification as a repeat finding, if applicable: Yes. Recommendation: We recommend management develop policies and procedures to compile and accurately report the information to ensure accurate reporting. Views of responsible officials and corrective actions: Management agrees with the finding and will update the report in the next reporting submission. Dan Becker, CFO, will work to reopen the period three report to update the financial information.