FAC Explorer

Audit 336615

FY End
2024-06-30
Total Expended
$7.31M
Findings
8
Programs
3
Organization: Public Health Accreditation Board (VA)
Year: 2024 Accepted: 2025-01-08
Auditor: Rogers & Company PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518272 2024-001 Significant Deficiency - I
518273 2024-001 Significant Deficiency - I
518274 2024-001 Significant Deficiency - I
518275 2024-001 Significant Deficiency - I
1094714 2024-001 Significant Deficiency - I
1094715 2024-001 Significant Deficiency - I
1094716 2024-001 Significant Deficiency - I
1094717 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.097 Strengthening the Nation's Public Health System Through A National Voluntary Accreditation Program for State, Tribal, Local and Territorial Health Departments $923,202 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $85,011 Yes 1
12.U02 Defense Public Health Accreditation Program $58,493 - 0

Contacts

Name Title Type
NDLTBWK59KL1 Mark Paepcke Auditee
7037784549 Steve Marconi Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Indirect costs allocated to awards for the year ended June 30, 2024, were based on a rate negotiated with PHAB’s cognizant federal agency, the Department of Health and Human Services. PHAB does not use the 10% de minimis indirect cost rate option of the Uniform Guidance The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of PHAB under the programs of the federal government for the year ended June 30, 2024. The information in the SEFA 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 SEFA presents only a selected portion of the operations of PHAB, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of PHAB.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Indirect costs allocated to awards for the year ended June 30, 2024, were based on a rate negotiated with PHAB’s cognizant federal agency, the Department of Health and Human Services. PHAB does not use the 10% de minimis indirect cost rate option of the Uniform Guidance Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rates Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Indirect costs allocated to awards for the year ended June 30, 2024, were based on a rate negotiated with PHAB’s cognizant federal agency, the Department of Health and Human Services. PHAB does not use the 10% de minimis indirect cost rate option of the Uniform Guidance Indirect costs allocated to awards for the year ended June 30, 2024, were based on a rate negotiated with PHAB’s cognizant federal agency, the Department of Health and Human Services. PHAB does not use the 10% de minimis indirect cost rate option of the Uniform Guidance.

Finding Details

Finding 2024-001
Criteria: 2 CFR 180 requires the non-federal entity to verify that the person or vendor with whom the non-federal entity intends to do business through a covered transaction is not excluded or disqualified. Condition and Context: During testing of PHAB’s controls on compliance over procurement and suspension and debarment, we identified PHAB did not have all the needed documentation suspension and debarment checks. Cause: Controls and processes were not effectively designed to ensure there was all proper documentation around the suspension and debarment checks. Effect: PHAB was not fully in compliance with the suspension and debarment check requirements of the Uniform Guidance. Questioned Costs: None. Identification of a repeat finding: N/A. Recommendation: We recommend that PHAB review its current processes and controls over procurement and suspension and debarment to ensure all required documentation is retained and available. Views of Responsible Official: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Criteria: 2 CFR 180 requires the non-federal entity to verify that the person or vendor with whom the non-federal entity intends to do business through a covered transaction is not excluded or disqualified. Condition and Context: During testing of PHAB’s controls on compliance over procurement and suspension and debarment, we identified PHAB did not have all the needed documentation suspension and debarment checks. Cause: Controls and processes were not effectively designed to ensure there was all proper documentation around the suspension and debarment checks. Effect: PHAB was not fully in compliance with the suspension and debarment check requirements of the Uniform Guidance. Questioned Costs: None. Identification of a repeat finding: N/A. Recommendation: We recommend that PHAB review its current processes and controls over procurement and suspension and debarment to ensure all required documentation is retained and available. Views of Responsible Official: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Criteria: 2 CFR 180 requires the non-federal entity to verify that the person or vendor with whom the non-federal entity intends to do business through a covered transaction is not excluded or disqualified. Condition and Context: During testing of PHAB’s controls on compliance over procurement and suspension and debarment, we identified PHAB did not have all the needed documentation suspension and debarment checks. Cause: Controls and processes were not effectively designed to ensure there was all proper documentation around the suspension and debarment checks. Effect: PHAB was not fully in compliance with the suspension and debarment check requirements of the Uniform Guidance. Questioned Costs: None. Identification of a repeat finding: N/A. Recommendation: We recommend that PHAB review its current processes and controls over procurement and suspension and debarment to ensure all required documentation is retained and available. Views of Responsible Official: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Criteria: 2 CFR 180 requires the non-federal entity to verify that the person or vendor with whom the non-federal entity intends to do business through a covered transaction is not excluded or disqualified. Condition and Context: During testing of PHAB’s controls on compliance over procurement and suspension and debarment, we identified PHAB did not have all the needed documentation suspension and debarment checks. Cause: Controls and processes were not effectively designed to ensure there was all proper documentation around the suspension and debarment checks. Effect: PHAB was not fully in compliance with the suspension and debarment check requirements of the Uniform Guidance. Questioned Costs: None. Identification of a repeat finding: N/A. Recommendation: We recommend that PHAB review its current processes and controls over procurement and suspension and debarment to ensure all required documentation is retained and available. Views of Responsible Official: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Criteria: 2 CFR 180 requires the non-federal entity to verify that the person or vendor with whom the non-federal entity intends to do business through a covered transaction is not excluded or disqualified. Condition and Context: During testing of PHAB’s controls on compliance over procurement and suspension and debarment, we identified PHAB did not have all the needed documentation suspension and debarment checks. Cause: Controls and processes were not effectively designed to ensure there was all proper documentation around the suspension and debarment checks. Effect: PHAB was not fully in compliance with the suspension and debarment check requirements of the Uniform Guidance. Questioned Costs: None. Identification of a repeat finding: N/A. Recommendation: We recommend that PHAB review its current processes and controls over procurement and suspension and debarment to ensure all required documentation is retained and available. Views of Responsible Official: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Criteria: 2 CFR 180 requires the non-federal entity to verify that the person or vendor with whom the non-federal entity intends to do business through a covered transaction is not excluded or disqualified. Condition and Context: During testing of PHAB’s controls on compliance over procurement and suspension and debarment, we identified PHAB did not have all the needed documentation suspension and debarment checks. Cause: Controls and processes were not effectively designed to ensure there was all proper documentation around the suspension and debarment checks. Effect: PHAB was not fully in compliance with the suspension and debarment check requirements of the Uniform Guidance. Questioned Costs: None. Identification of a repeat finding: N/A. Recommendation: We recommend that PHAB review its current processes and controls over procurement and suspension and debarment to ensure all required documentation is retained and available. Views of Responsible Official: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Criteria: 2 CFR 180 requires the non-federal entity to verify that the person or vendor with whom the non-federal entity intends to do business through a covered transaction is not excluded or disqualified. Condition and Context: During testing of PHAB’s controls on compliance over procurement and suspension and debarment, we identified PHAB did not have all the needed documentation suspension and debarment checks. Cause: Controls and processes were not effectively designed to ensure there was all proper documentation around the suspension and debarment checks. Effect: PHAB was not fully in compliance with the suspension and debarment check requirements of the Uniform Guidance. Questioned Costs: None. Identification of a repeat finding: N/A. Recommendation: We recommend that PHAB review its current processes and controls over procurement and suspension and debarment to ensure all required documentation is retained and available. Views of Responsible Official: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Criteria: 2 CFR 180 requires the non-federal entity to verify that the person or vendor with whom the non-federal entity intends to do business through a covered transaction is not excluded or disqualified. Condition and Context: During testing of PHAB’s controls on compliance over procurement and suspension and debarment, we identified PHAB did not have all the needed documentation suspension and debarment checks. Cause: Controls and processes were not effectively designed to ensure there was all proper documentation around the suspension and debarment checks. Effect: PHAB was not fully in compliance with the suspension and debarment check requirements of the Uniform Guidance. Questioned Costs: None. Identification of a repeat finding: N/A. Recommendation: We recommend that PHAB review its current processes and controls over procurement and suspension and debarment to ensure all required documentation is retained and available. Views of Responsible Official: Management agrees with the finding. See Corrective Action Plan.