Audit 329922

FY End
2023-12-31
Total Expended
$8.20M
Findings
40
Programs
2
Year: 2023 Accepted: 2024-11-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
512163 2023-002 Significant Deficiency Yes L
512164 2023-003 Material Weakness Yes C
512165 2023-004 Material Weakness Yes P
512166 2023-005 - - P
512167 2023-002 Significant Deficiency Yes L
512168 2023-003 Material Weakness Yes C
512169 2023-004 Material Weakness Yes P
512170 2023-005 - - P
512171 2023-002 Significant Deficiency Yes L
512172 2023-003 Material Weakness Yes C
512173 2023-004 Material Weakness Yes P
512174 2023-005 - - P
512175 2023-002 Significant Deficiency Yes L
512176 2023-003 Material Weakness Yes C
512177 2023-004 Material Weakness Yes P
512178 2023-005 - - P
512179 2023-002 Significant Deficiency Yes L
512180 2023-003 Material Weakness Yes C
512181 2023-004 Material Weakness Yes P
512182 2023-005 - - P
1088605 2023-002 Significant Deficiency Yes L
1088606 2023-003 Material Weakness Yes C
1088607 2023-004 Material Weakness Yes P
1088608 2023-005 - - P
1088609 2023-002 Significant Deficiency Yes L
1088610 2023-003 Material Weakness Yes C
1088611 2023-004 Material Weakness Yes P
1088612 2023-005 - - P
1088613 2023-002 Significant Deficiency Yes L
1088614 2023-003 Material Weakness Yes C
1088615 2023-004 Material Weakness Yes P
1088616 2023-005 - - P
1088617 2023-002 Significant Deficiency Yes L
1088618 2023-003 Material Weakness Yes C
1088619 2023-004 Material Weakness Yes P
1088620 2023-005 - - P
1088621 2023-002 Significant Deficiency Yes L
1088622 2023-003 Material Weakness Yes C
1088623 2023-004 Material Weakness Yes P
1088624 2023-005 - - P

Programs

Contacts

Name Title Type
DWE1ZMLAVB79 Nina Abubakari Auditee
3134166259 Rajeev Shah Auditor
No contacts on file

Notes to SEFA

Title: SUBSEQUENT EVENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Detroit Health Care for the Homeless d/b/a Advantage Health Centers (the Organization) and is presented on the same basis of accounting as the financial statements. 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). In addition, expenditures reported on the schedule are recognized following the federal cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, change in net position or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. All subsequent events related to the major programs were evaluated through November 19, 2024, the date the accompanying reports were available to be issued. No significant event was noted that required adjustment or disclosure in the report.

Finding Details

Criteria - In accordance with the OMB Compliance Supplement and the grant agreement, the Organization is required to submit the PHCP Progress Report and SF-428 by the specified due date. Condition and Description - During our audit, we noted that the final SF-428 and PHCP Progress Report for the period ended December 31, 2023 was submitted after the due date. Questioned Costs - Unknown. Cause/Effect - The Organization failed to meet the reporting requirements outlined in the grant agreement and compliance supplement.
Criteria - As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. Condition and Description - During our audit we noted that appropriate documents supporting the drawdown of funds not maintained by the Organization, and further one of the drawdown was interchanged between two grants. Although, the total drawdowns were within the eligible expenses incurred. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the requirements as per the HRSA compliance manual and OMB Compliance Supplement.
Criteria - 2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). Condition and Description - During the audit, we noted that the SEFA did not include all the federal grants received during the year. Questioned Costs - Unkown. Cause/Effect - The SEFA was not accurately stated as a result of not identifying certain federal award expenditures.
Criteria - As per Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the Agency is required to submit a Single Audit within nine months after the end of its audit period. Condition and Description - Entities that expend $750,000 or more in federal awards are required to comply with the provisions of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). As part of the requirement, the Agency is required to submit a Single Auidt within nine months after the end of its audit period. The Reporting package shall include 1) SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations, 2) Summary of prior audit findings, 3) Single Audit Report, and 4) Corrective Action Plans. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the provisions of Tittle 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Criteria - In accordance with the OMB Compliance Supplement and the grant agreement, the Organization is required to submit the PHCP Progress Report and SF-428 by the specified due date. Condition and Description - During our audit, we noted that the final SF-428 and PHCP Progress Report for the period ended December 31, 2023 was submitted after the due date. Questioned Costs - Unknown. Cause/Effect - The Organization failed to meet the reporting requirements outlined in the grant agreement and compliance supplement.
Criteria - As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. Condition and Description - During our audit we noted that appropriate documents supporting the drawdown of funds not maintained by the Organization, and further one of the drawdown was interchanged between two grants. Although, the total drawdowns were within the eligible expenses incurred. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the requirements as per the HRSA compliance manual and OMB Compliance Supplement.
Criteria - 2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). Condition and Description - During the audit, we noted that the SEFA did not include all the federal grants received during the year. Questioned Costs - Unkown. Cause/Effect - The SEFA was not accurately stated as a result of not identifying certain federal award expenditures.
Criteria - As per Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the Agency is required to submit a Single Audit within nine months after the end of its audit period. Condition and Description - Entities that expend $750,000 or more in federal awards are required to comply with the provisions of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). As part of the requirement, the Agency is required to submit a Single Auidt within nine months after the end of its audit period. The Reporting package shall include 1) SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations, 2) Summary of prior audit findings, 3) Single Audit Report, and 4) Corrective Action Plans. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the provisions of Tittle 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Criteria - In accordance with the OMB Compliance Supplement and the grant agreement, the Organization is required to submit the PHCP Progress Report and SF-428 by the specified due date. Condition and Description - During our audit, we noted that the final SF-428 and PHCP Progress Report for the period ended December 31, 2023 was submitted after the due date. Questioned Costs - Unknown. Cause/Effect - The Organization failed to meet the reporting requirements outlined in the grant agreement and compliance supplement.
Criteria - As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. Condition and Description - During our audit we noted that appropriate documents supporting the drawdown of funds not maintained by the Organization, and further one of the drawdown was interchanged between two grants. Although, the total drawdowns were within the eligible expenses incurred. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the requirements as per the HRSA compliance manual and OMB Compliance Supplement.
Criteria - 2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). Condition and Description - During the audit, we noted that the SEFA did not include all the federal grants received during the year. Questioned Costs - Unkown. Cause/Effect - The SEFA was not accurately stated as a result of not identifying certain federal award expenditures.
Criteria - As per Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the Agency is required to submit a Single Audit within nine months after the end of its audit period. Condition and Description - Entities that expend $750,000 or more in federal awards are required to comply with the provisions of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). As part of the requirement, the Agency is required to submit a Single Auidt within nine months after the end of its audit period. The Reporting package shall include 1) SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations, 2) Summary of prior audit findings, 3) Single Audit Report, and 4) Corrective Action Plans. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the provisions of Tittle 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Criteria - In accordance with the OMB Compliance Supplement and the grant agreement, the Organization is required to submit the PHCP Progress Report and SF-428 by the specified due date. Condition and Description - During our audit, we noted that the final SF-428 and PHCP Progress Report for the period ended December 31, 2023 was submitted after the due date. Questioned Costs - Unknown. Cause/Effect - The Organization failed to meet the reporting requirements outlined in the grant agreement and compliance supplement.
Criteria - As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. Condition and Description - During our audit we noted that appropriate documents supporting the drawdown of funds not maintained by the Organization, and further one of the drawdown was interchanged between two grants. Although, the total drawdowns were within the eligible expenses incurred. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the requirements as per the HRSA compliance manual and OMB Compliance Supplement.
Criteria - 2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). Condition and Description - During the audit, we noted that the SEFA did not include all the federal grants received during the year. Questioned Costs - Unkown. Cause/Effect - The SEFA was not accurately stated as a result of not identifying certain federal award expenditures.
Criteria - As per Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the Agency is required to submit a Single Audit within nine months after the end of its audit period. Condition and Description - Entities that expend $750,000 or more in federal awards are required to comply with the provisions of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). As part of the requirement, the Agency is required to submit a Single Auidt within nine months after the end of its audit period. The Reporting package shall include 1) SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations, 2) Summary of prior audit findings, 3) Single Audit Report, and 4) Corrective Action Plans. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the provisions of Tittle 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Criteria - In accordance with the OMB Compliance Supplement and the grant agreement, the Organization is required to submit the PHCP Progress Report and SF-428 by the specified due date. Condition and Description - During our audit, we noted that the final SF-428 and PHCP Progress Report for the period ended December 31, 2023 was submitted after the due date. Questioned Costs - Unknown. Cause/Effect - The Organization failed to meet the reporting requirements outlined in the grant agreement and compliance supplement.
Criteria - As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. Condition and Description - During our audit we noted that appropriate documents supporting the drawdown of funds not maintained by the Organization, and further one of the drawdown was interchanged between two grants. Although, the total drawdowns were within the eligible expenses incurred. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the requirements as per the HRSA compliance manual and OMB Compliance Supplement.
Criteria - 2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). Condition and Description - During the audit, we noted that the SEFA did not include all the federal grants received during the year. Questioned Costs - Unkown. Cause/Effect - The SEFA was not accurately stated as a result of not identifying certain federal award expenditures.
Criteria - As per Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the Agency is required to submit a Single Audit within nine months after the end of its audit period. Condition and Description - Entities that expend $750,000 or more in federal awards are required to comply with the provisions of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). As part of the requirement, the Agency is required to submit a Single Auidt within nine months after the end of its audit period. The Reporting package shall include 1) SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations, 2) Summary of prior audit findings, 3) Single Audit Report, and 4) Corrective Action Plans. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the provisions of Tittle 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Criteria - In accordance with the OMB Compliance Supplement and the grant agreement, the Organization is required to submit the PHCP Progress Report and SF-428 by the specified due date. Condition and Description - During our audit, we noted that the final SF-428 and PHCP Progress Report for the period ended December 31, 2023 was submitted after the due date. Questioned Costs - Unknown. Cause/Effect - The Organization failed to meet the reporting requirements outlined in the grant agreement and compliance supplement.
Criteria - As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. Condition and Description - During our audit we noted that appropriate documents supporting the drawdown of funds not maintained by the Organization, and further one of the drawdown was interchanged between two grants. Although, the total drawdowns were within the eligible expenses incurred. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the requirements as per the HRSA compliance manual and OMB Compliance Supplement.
Criteria - 2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). Condition and Description - During the audit, we noted that the SEFA did not include all the federal grants received during the year. Questioned Costs - Unkown. Cause/Effect - The SEFA was not accurately stated as a result of not identifying certain federal award expenditures.
Criteria - As per Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the Agency is required to submit a Single Audit within nine months after the end of its audit period. Condition and Description - Entities that expend $750,000 or more in federal awards are required to comply with the provisions of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). As part of the requirement, the Agency is required to submit a Single Auidt within nine months after the end of its audit period. The Reporting package shall include 1) SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations, 2) Summary of prior audit findings, 3) Single Audit Report, and 4) Corrective Action Plans. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the provisions of Tittle 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Criteria - In accordance with the OMB Compliance Supplement and the grant agreement, the Organization is required to submit the PHCP Progress Report and SF-428 by the specified due date. Condition and Description - During our audit, we noted that the final SF-428 and PHCP Progress Report for the period ended December 31, 2023 was submitted after the due date. Questioned Costs - Unknown. Cause/Effect - The Organization failed to meet the reporting requirements outlined in the grant agreement and compliance supplement.
Criteria - As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. Condition and Description - During our audit we noted that appropriate documents supporting the drawdown of funds not maintained by the Organization, and further one of the drawdown was interchanged between two grants. Although, the total drawdowns were within the eligible expenses incurred. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the requirements as per the HRSA compliance manual and OMB Compliance Supplement.
Criteria - 2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). Condition and Description - During the audit, we noted that the SEFA did not include all the federal grants received during the year. Questioned Costs - Unkown. Cause/Effect - The SEFA was not accurately stated as a result of not identifying certain federal award expenditures.
Criteria - As per Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the Agency is required to submit a Single Audit within nine months after the end of its audit period. Condition and Description - Entities that expend $750,000 or more in federal awards are required to comply with the provisions of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). As part of the requirement, the Agency is required to submit a Single Auidt within nine months after the end of its audit period. The Reporting package shall include 1) SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations, 2) Summary of prior audit findings, 3) Single Audit Report, and 4) Corrective Action Plans. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the provisions of Tittle 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Criteria - In accordance with the OMB Compliance Supplement and the grant agreement, the Organization is required to submit the PHCP Progress Report and SF-428 by the specified due date. Condition and Description - During our audit, we noted that the final SF-428 and PHCP Progress Report for the period ended December 31, 2023 was submitted after the due date. Questioned Costs - Unknown. Cause/Effect - The Organization failed to meet the reporting requirements outlined in the grant agreement and compliance supplement.
Criteria - As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. Condition and Description - During our audit we noted that appropriate documents supporting the drawdown of funds not maintained by the Organization, and further one of the drawdown was interchanged between two grants. Although, the total drawdowns were within the eligible expenses incurred. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the requirements as per the HRSA compliance manual and OMB Compliance Supplement.
Criteria - 2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). Condition and Description - During the audit, we noted that the SEFA did not include all the federal grants received during the year. Questioned Costs - Unkown. Cause/Effect - The SEFA was not accurately stated as a result of not identifying certain federal award expenditures.
Criteria - As per Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the Agency is required to submit a Single Audit within nine months after the end of its audit period. Condition and Description - Entities that expend $750,000 or more in federal awards are required to comply with the provisions of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). As part of the requirement, the Agency is required to submit a Single Auidt within nine months after the end of its audit period. The Reporting package shall include 1) SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations, 2) Summary of prior audit findings, 3) Single Audit Report, and 4) Corrective Action Plans. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the provisions of Tittle 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Criteria - In accordance with the OMB Compliance Supplement and the grant agreement, the Organization is required to submit the PHCP Progress Report and SF-428 by the specified due date. Condition and Description - During our audit, we noted that the final SF-428 and PHCP Progress Report for the period ended December 31, 2023 was submitted after the due date. Questioned Costs - Unknown. Cause/Effect - The Organization failed to meet the reporting requirements outlined in the grant agreement and compliance supplement.
Criteria - As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. Condition and Description - During our audit we noted that appropriate documents supporting the drawdown of funds not maintained by the Organization, and further one of the drawdown was interchanged between two grants. Although, the total drawdowns were within the eligible expenses incurred. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the requirements as per the HRSA compliance manual and OMB Compliance Supplement.
Criteria - 2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). Condition and Description - During the audit, we noted that the SEFA did not include all the federal grants received during the year. Questioned Costs - Unkown. Cause/Effect - The SEFA was not accurately stated as a result of not identifying certain federal award expenditures.
Criteria - As per Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the Agency is required to submit a Single Audit within nine months after the end of its audit period. Condition and Description - Entities that expend $750,000 or more in federal awards are required to comply with the provisions of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). As part of the requirement, the Agency is required to submit a Single Auidt within nine months after the end of its audit period. The Reporting package shall include 1) SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations, 2) Summary of prior audit findings, 3) Single Audit Report, and 4) Corrective Action Plans. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the provisions of Tittle 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Criteria - In accordance with the OMB Compliance Supplement and the grant agreement, the Organization is required to submit the PHCP Progress Report and SF-428 by the specified due date. Condition and Description - During our audit, we noted that the final SF-428 and PHCP Progress Report for the period ended December 31, 2023 was submitted after the due date. Questioned Costs - Unknown. Cause/Effect - The Organization failed to meet the reporting requirements outlined in the grant agreement and compliance supplement.
Criteria - As per 45 CFR 75.305, a health center should have written procedures that minimize the time elapsing between the transfer of Federal award funds from HHS and the disbursement of these funds by the health center. Condition and Description - During our audit we noted that appropriate documents supporting the drawdown of funds not maintained by the Organization, and further one of the drawdown was interchanged between two grants. Although, the total drawdowns were within the eligible expenses incurred. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the requirements as per the HRSA compliance manual and OMB Compliance Supplement.
Criteria - 2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). Condition and Description - During the audit, we noted that the SEFA did not include all the federal grants received during the year. Questioned Costs - Unkown. Cause/Effect - The SEFA was not accurately stated as a result of not identifying certain federal award expenditures.
Criteria - As per Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the Agency is required to submit a Single Audit within nine months after the end of its audit period. Condition and Description - Entities that expend $750,000 or more in federal awards are required to comply with the provisions of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). As part of the requirement, the Agency is required to submit a Single Auidt within nine months after the end of its audit period. The Reporting package shall include 1) SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations, 2) Summary of prior audit findings, 3) Single Audit Report, and 4) Corrective Action Plans. Questioned Costs - Unkown. Cause/Effect - The Organization has not complied with the provisions of Tittle 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).