FAC Explorer

Audit 330760

FY End
2024-06-30
Total Expended
$1.00M
Findings
6
Programs
17
Organization: Central Valley Health District (ND)
Year: 2024 Accepted: 2024-12-04
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512955 2024-003 Significant Deficiency - A
512956 2024-004 Significant Deficiency - A
512957 2024-005 Significant Deficiency - A
1089397 2024-003 Significant Deficiency - A
1089398 2024-004 Significant Deficiency - A
1089399 2024-005 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
93.069 Public Health Emergency Preparedness $220,025 Yes 3
93.268 Immunization Cooperative Agreements $161,552 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $135,393 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $123,173 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $77,564 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $74,341 - 0
93.217 Family Planning Services $54,837 - 0
93.991 Preventive Health and Health Services Block Grant $40,000 - 0
93.917 Hiv Care Formula Grants $31,295 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $26,840 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $26,633 - 0
20.616 National Priority Safety Programs $12,437 - 0
66.605 Performance Partnership Grants $5,420 - 0
93.994 Maternal and Child Health Services Block Grant to the States $5,132 - 0
93.940 Hiv Prevention Activities Health Department Based $5,048 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $2,065 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,560 - 0

Contacts

Name Title Type
GHMCVA4K96F4 Kara Falk Auditee
7012528130 Mindy Piatz Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (the “Schedule") are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Central Valley Health District has not elected to use the 10-percent de minimus cost rate as allowed under the Uniform Guidance. The Schedule includes the federal award activity of the Central Valley Health District under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with 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 Central Valley Health District, it is not intended to and does not present the financial position or change in net position of the Central Valley Health District.

Finding Details

Finding 2024-003
Criteria The Health District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Incomplete financial records were kept by the Health District. Cause The Health District did not have support showing approved pay rates for employees. Effect Grant awards potentially overcharged. Recommendation We recommend the Health District creates documentation showing employee pay rates and the approval of those rates. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Indication of Repeat Finding This is a new finding in the current year
Finding 2024-004
Criteria The Health District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that only approved amounts are charged to the grant. Condition Of the ten nonpayroll transactions tested, we noted one instance where the disbursement was not approved. Cause The Health District did not properly execute its policies and procedures for review of nonpayroll disbursements. Effect Grant awards potentially overcharged. Recommendation We recommend the Health District follow and properly executive its procedures it has in place relating to nonpayroll expenditures. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-005
Criteria The Health District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Of the 30 payroll transactions tested, we noted three instances where vacation, sick, and holiday pay were not equitably allocated among grants. Cause The Health District did not properly execute its policies and procedures for review of payroll disbursements. Effect Grant awards potentially overcharged. Questioned Costs $1,646 Recommendation We recommend the Health District follow and properly executive its procedures it has in place relating to nonpayroll expenditures. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-003
Criteria The Health District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Incomplete financial records were kept by the Health District. Cause The Health District did not have support showing approved pay rates for employees. Effect Grant awards potentially overcharged. Recommendation We recommend the Health District creates documentation showing employee pay rates and the approval of those rates. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Indication of Repeat Finding This is a new finding in the current year
Finding 2024-004
Criteria The Health District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that only approved amounts are charged to the grant. Condition Of the ten nonpayroll transactions tested, we noted one instance where the disbursement was not approved. Cause The Health District did not properly execute its policies and procedures for review of nonpayroll disbursements. Effect Grant awards potentially overcharged. Recommendation We recommend the Health District follow and properly executive its procedures it has in place relating to nonpayroll expenditures. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-005
Criteria The Health District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Of the 30 payroll transactions tested, we noted three instances where vacation, sick, and holiday pay were not equitably allocated among grants. Cause The Health District did not properly execute its policies and procedures for review of payroll disbursements. Effect Grant awards potentially overcharged. Questioned Costs $1,646 Recommendation We recommend the Health District follow and properly executive its procedures it has in place relating to nonpayroll expenditures. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.