FAC Explorer

Audit 335450

FY End
2024-06-30
Total Expended
$1.16M
Findings
10
Programs
3
Organization: Asher Community Health Center (OR)
Year: 2024 Accepted: 2025-01-02
Auditor: Solutions CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517476 2024-001 Significant Deficiency - P
517477 2024-002 Material Weakness - P
517478 2024-002 Material Weakness - L
517479 2024-002 Material Weakness - L
517480 2024-002 Material Weakness - L
1093918 2024-001 Significant Deficiency - P
1093919 2024-002 Material Weakness - P
1093920 2024-002 Material Weakness - L
1093921 2024-002 Material Weakness - L
1093922 2024-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.224 Community Health Centers $80,066 Yes 1
93.526 Fip Verification $43,019 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $33,115 Yes 1

Contacts

Name Title Type
SULLXMJC7GH9 Teresa Hunt Auditee
9717620542 Anna Bass Auditor
No contacts on file

Notes to SEFA

Title: Purpose of the schedule Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 The accompanying schedule of expenditures of federal awards (SEFA) is a supplementary schedule to the
Title: Purpose of the schedule Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 organization’s financial statements and is presented for purposes of additional analysis. Because the
Title: Purpose of the schedule Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 schedule presents only a selected portion of the activities of the organization, it is not intended to and
Title: Purpose of the schedule Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 does not present the financial position or changes in fund balances of the organization.
Title: Basis of presentation Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 The SEFA includes the federal grant activity for the organization and is presented on the modified accrual
Title: Basis of presentation Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 basis of accounting. The information in this schedule is presented in accordance with the requirements of
Title: Basis of presentation Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost
Title: Basis of presentation Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the
Title: Basis of presentation Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 amounts presented in this schedule may differ from amounts presented or used in the preparation of the
Title: Basis of presentation Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 basic financial statements
Title: Basis of presentation Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 Pursuant to the OMB Uniform Guidance: Cost principles, audit and administrative requirements for federal
Title: Basis of presentation Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 awards, federal financial assistance is defined as assistance provided by a federal agency, either directly or
Title: Federal financial assistance Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property,
Title: Federal financial assistance Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 interest subsidies, insurance, or direct appropriations. Accordingly, non-monetary federal assistance,
Title: Federal financial assistance Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 including federal surplus property, is included in federal financial assistance and, therefore, is reported on
Title: Federal financial assistance Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 the schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to
Title: Federal financial assistance Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 individuals. Solicited contracts between the state and federal government for which the federal
Title: Federal financial assistance Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 government procures tangible goods or services are not considered to be federal financial assistance.
Title: Major programs Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 OMB Uniform Guidance: Cost principles, audit and administrative requirements for federal awards establish
Title: Major programs Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 criteria to be used in defining major federal financial assistance programs. Major programs for the
Title: Major programs Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 organization are those programs selected for testing by the auditor using a risk-assessment model, as well
Title: Major programs Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 as certain minimum expenditure requirements, as outlined in OMB Uniform Guidance: Cost principles, audit
Title: Major programs Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 and administrative requirements for federal awards. Programs with similar requirements may be grouped
Title: Major programs Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 into a cluster for testing purposes.
Title: Reporting entity Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 The reporting entity is fully described in the notes to financial statements. The schedule includes all
Title: Reporting entity Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 federal programs administered by the organization for the year ended June 30, 2024.
Title: Indirect Costs Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 The organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the
Title: Indirect Costs Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 Uniform Guidance
Title: Type of Report Issued Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 In our report for Asher Community Health Center, the organization, our opinion was unmodified
Title: Material Weakness in Internal Control Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 Our audit of the financial statements of the organization identified no material weakness in internal control
Title: Materuak Weakness in Internal Control Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 over financial reporting
Title: Significant Deficiencies in Internal Control Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 Our audit of the financial statements of the organization identified no significant deficiencies in internal
Title: Significant Deficiencies in Internal Control Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 control over financial reporting
Title: Noncompliance Material to Financial Statements Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 Our audit of the financial statements of the organization did not disclose any noncompliance material to
Title: Noncompliance Material to Financial Statements Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 the financial statements.
Title: Material Weakness in Internal Control Over Major Programs Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 Our audit of the financial statements of the organization identified one material weakness in internal
Title: Material Weakness in Internal Control Over Major Programs Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 control over major programs (2024-002).
Title: Significant Deficiencies in Internal Control Over Major Programs Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 Our audit of the financial statements of the organization disclosed one significant deficiency in internal
Title: Significant Deficiencies in Internal Control Over Major Programs Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 control over major programs (2024-001).
Title: Type of Report Issued on Compliance for Major Programs Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 We have issued a qualified opinion on compliance with requirements that have a direct and material effect
Title: Type of Report Issued on Compliance for Major Programs Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 on the major federal program.
Title: Audit Findings Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 Our audit of the organization disclosed one audit finding which is required to be reported in accordance 2
Title: Audit Findings Accounting Policies: Purpose of schedule, Basis of presentation, Federal financial assistance, Major programs, Reporting entity, Indirect Cost 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 CFR 200.516(a) (2024-003).

Finding Details

Finding 2024-001
program requirements state that the organization must maintain a sliding fee discount scale based on federal poverty levels. During testing, it was identified that an applicant was misplace on the sliding fee discount scale set by the organization's policies. One of the organization's key controls to ensure appropriate placement on the sliding fee discount scale is a recalculation of annual income for each applicant. The organization failed to appropriately calculate an applicant's annual income and misplace the applicant on the sliding ee discount scale out of alignment with policies set by the organization. The applicant was approved for the incorrect discount rates basded on the rates and scale set by the organization's policy. If similar errors were to occur, noncomplieance with the sliding fee discount scales required by federal program requirements could potentially occur
Finding 2024-002
During testing it was identified that the SF-425's for the grants 23H0CS04206, 23H8GCS48239 and 21H8FCS40746C6 reported different expenditures than were recorded in the underlying general ledger for the same period. Furthermore, no documentation was maintained for the semi-annual performance reports required under the 1H8KCS49820 grant.
Finding 2024-002
During testing it was identified that the SF-425's for the grants 23H0CS04206, 23H8GCS48239 and 21H8FCS40746C6 reported different expenditures than were recorded in the underlying general ledger for the same period. Furthermore, no documentation was maintained for the semi-annual performance reports required under the 1H8KCS49820 grant.
Finding 2024-002
During testing it was identified that the SF-425's for the grants 23H0CS04206, 23H8GCS48239 and 21H8FCS40746C6 reported different expenditures than were recorded in the underlying general ledger for the same period. Furthermore, no documentation was maintained for the semi-annual performance reports required under the 1H8KCS49820 grant.
Finding 2024-002
During testing it was identified that the SF-425's for the grants 23H0CS04206, 23H8GCS48239 and 21H8FCS40746C6 reported different expenditures than were recorded in the underlying general ledger for the same period. Furthermore, no documentation was maintained for the semi-annual performance reports required under the 1H8KCS49820 grant.
Finding 2024-001
program requirements state that the organization must maintain a sliding fee discount scale based on federal poverty levels. During testing, it was identified that an applicant was misplace on the sliding fee discount scale set by the organization's policies. One of the organization's key controls to ensure appropriate placement on the sliding fee discount scale is a recalculation of annual income for each applicant. The organization failed to appropriately calculate an applicant's annual income and misplace the applicant on the sliding ee discount scale out of alignment with policies set by the organization. The applicant was approved for the incorrect discount rates basded on the rates and scale set by the organization's policy. If similar errors were to occur, noncomplieance with the sliding fee discount scales required by federal program requirements could potentially occur
Finding 2024-002
During testing it was identified that the SF-425's for the grants 23H0CS04206, 23H8GCS48239 and 21H8FCS40746C6 reported different expenditures than were recorded in the underlying general ledger for the same period. Furthermore, no documentation was maintained for the semi-annual performance reports required under the 1H8KCS49820 grant.
Finding 2024-002
During testing it was identified that the SF-425's for the grants 23H0CS04206, 23H8GCS48239 and 21H8FCS40746C6 reported different expenditures than were recorded in the underlying general ledger for the same period. Furthermore, no documentation was maintained for the semi-annual performance reports required under the 1H8KCS49820 grant.
Finding 2024-002
During testing it was identified that the SF-425's for the grants 23H0CS04206, 23H8GCS48239 and 21H8FCS40746C6 reported different expenditures than were recorded in the underlying general ledger for the same period. Furthermore, no documentation was maintained for the semi-annual performance reports required under the 1H8KCS49820 grant.
Finding 2024-002
During testing it was identified that the SF-425's for the grants 23H0CS04206, 23H8GCS48239 and 21H8FCS40746C6 reported different expenditures than were recorded in the underlying general ledger for the same period. Furthermore, no documentation was maintained for the semi-annual performance reports required under the 1H8KCS49820 grant.