FAC Explorer

Audit 337264

FY End
2023-12-31
Total Expended
$4.20M
Findings
8
Programs
2
Organization: Agape Community Health Center, Inc. (FL)
Year: 2023 Accepted: 2025-01-12
Auditor: Darryl R Jackson CPA P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518866 2023-003 Material Weakness - L
518867 2023-003 Material Weakness - L
518868 2023-003 Material Weakness - L
518869 2023-003 Material Weakness - L
1095308 2023-003 Material Weakness - L
1095309 2023-003 Material Weakness - L
1095310 2023-003 Material Weakness - L
1095311 2023-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.224 Community Health Centers $1.81M Yes 1
93.526 Fip Verification $467,240 Yes 1

Contacts

Name Title Type
S59BZCFK9K18 Mia Jones Auditee
9047604904 Darryl R. Jackson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal awards activity of Agape Community Health Center, Inc. (the “Organization”) under programs of the federal government for the year ended December 31, 2023. The information in the 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
Title: Summary of Significant Accounting Policies 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. 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, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented when available.
Title: Non-cash Awards 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization did not have any non-cash awards during the fiscal year.
Title: Indirect Cost Rate 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Contingencies 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Grant monies received and disbursed by the Organization is for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowance of expenditures. Based upon experience, the Organization does not believe that such disallowances, if any, would have a material effect on the financial position of the Organization.
Title: Subrecipients 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization provided no federal awards to sub-recipients during the year December 31 2023.

Finding Details

Finding 2023-003
Federal Programs: Department of Health and Human Services, Health Center Program Cluster ALN 93.224 and 93.526 Condition/Criteria: Uniform Guidance 2 CFR 200.512(a) established the filing requirements for the submission of single audits to the federal audit clearing house. It states the single audit reporting package must be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Cause: Accounting department insufficiently staffed and lack of adequate technical support. Effect: Because the Organization’s financial statements were materially misstated, this resulted in late submission to the Federal Audit Clearinghouse the past two years. Repeat Finding: Yes Recommendation: The Organization should implement stronger processes and related internal controls surrounding financial reporting. It should address employee staffing and retention within the accounting department and evaluate opportunities to implement technology to streamline processes. Views of Responsible Officials: The Organization’s management agrees with the finding and has decided to outsource accounting to a firm that well versed in this specialized healthcare field.
Finding 2023-003
Federal Programs: Department of Health and Human Services, Health Center Program Cluster ALN 93.224 and 93.526 Condition/Criteria: Uniform Guidance 2 CFR 200.512(a) established the filing requirements for the submission of single audits to the federal audit clearing house. It states the single audit reporting package must be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Cause: Accounting department insufficiently staffed and lack of adequate technical support. Effect: Because the Organization’s financial statements were materially misstated, this resulted in late submission to the Federal Audit Clearinghouse the past two years. Repeat Finding: Yes Recommendation: The Organization should implement stronger processes and related internal controls surrounding financial reporting. It should address employee staffing and retention within the accounting department and evaluate opportunities to implement technology to streamline processes. Views of Responsible Officials: The Organization’s management agrees with the finding and has decided to outsource accounting to a firm that well versed in this specialized healthcare field.
Finding 2023-003
Federal Programs: Department of Health and Human Services, Health Center Program Cluster ALN 93.224 and 93.526 Condition/Criteria: Uniform Guidance 2 CFR 200.512(a) established the filing requirements for the submission of single audits to the federal audit clearing house. It states the single audit reporting package must be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Cause: Accounting department insufficiently staffed and lack of adequate technical support. Effect: Because the Organization’s financial statements were materially misstated, this resulted in late submission to the Federal Audit Clearinghouse the past two years. Repeat Finding: Yes Recommendation: The Organization should implement stronger processes and related internal controls surrounding financial reporting. It should address employee staffing and retention within the accounting department and evaluate opportunities to implement technology to streamline processes. Views of Responsible Officials: The Organization’s management agrees with the finding and has decided to outsource accounting to a firm that well versed in this specialized healthcare field.
Finding 2023-003
Federal Programs: Department of Health and Human Services, Health Center Program Cluster ALN 93.224 and 93.526 Condition/Criteria: Uniform Guidance 2 CFR 200.512(a) established the filing requirements for the submission of single audits to the federal audit clearing house. It states the single audit reporting package must be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Cause: Accounting department insufficiently staffed and lack of adequate technical support. Effect: Because the Organization’s financial statements were materially misstated, this resulted in late submission to the Federal Audit Clearinghouse the past two years. Repeat Finding: Yes Recommendation: The Organization should implement stronger processes and related internal controls surrounding financial reporting. It should address employee staffing and retention within the accounting department and evaluate opportunities to implement technology to streamline processes. Views of Responsible Officials: The Organization’s management agrees with the finding and has decided to outsource accounting to a firm that well versed in this specialized healthcare field.
Finding 2023-003
Federal Programs: Department of Health and Human Services, Health Center Program Cluster ALN 93.224 and 93.526 Condition/Criteria: Uniform Guidance 2 CFR 200.512(a) established the filing requirements for the submission of single audits to the federal audit clearing house. It states the single audit reporting package must be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Cause: Accounting department insufficiently staffed and lack of adequate technical support. Effect: Because the Organization’s financial statements were materially misstated, this resulted in late submission to the Federal Audit Clearinghouse the past two years. Repeat Finding: Yes Recommendation: The Organization should implement stronger processes and related internal controls surrounding financial reporting. It should address employee staffing and retention within the accounting department and evaluate opportunities to implement technology to streamline processes. Views of Responsible Officials: The Organization’s management agrees with the finding and has decided to outsource accounting to a firm that well versed in this specialized healthcare field.
Finding 2023-003
Federal Programs: Department of Health and Human Services, Health Center Program Cluster ALN 93.224 and 93.526 Condition/Criteria: Uniform Guidance 2 CFR 200.512(a) established the filing requirements for the submission of single audits to the federal audit clearing house. It states the single audit reporting package must be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Cause: Accounting department insufficiently staffed and lack of adequate technical support. Effect: Because the Organization’s financial statements were materially misstated, this resulted in late submission to the Federal Audit Clearinghouse the past two years. Repeat Finding: Yes Recommendation: The Organization should implement stronger processes and related internal controls surrounding financial reporting. It should address employee staffing and retention within the accounting department and evaluate opportunities to implement technology to streamline processes. Views of Responsible Officials: The Organization’s management agrees with the finding and has decided to outsource accounting to a firm that well versed in this specialized healthcare field.
Finding 2023-003
Federal Programs: Department of Health and Human Services, Health Center Program Cluster ALN 93.224 and 93.526 Condition/Criteria: Uniform Guidance 2 CFR 200.512(a) established the filing requirements for the submission of single audits to the federal audit clearing house. It states the single audit reporting package must be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Cause: Accounting department insufficiently staffed and lack of adequate technical support. Effect: Because the Organization’s financial statements were materially misstated, this resulted in late submission to the Federal Audit Clearinghouse the past two years. Repeat Finding: Yes Recommendation: The Organization should implement stronger processes and related internal controls surrounding financial reporting. It should address employee staffing and retention within the accounting department and evaluate opportunities to implement technology to streamline processes. Views of Responsible Officials: The Organization’s management agrees with the finding and has decided to outsource accounting to a firm that well versed in this specialized healthcare field.
Finding 2023-003
Federal Programs: Department of Health and Human Services, Health Center Program Cluster ALN 93.224 and 93.526 Condition/Criteria: Uniform Guidance 2 CFR 200.512(a) established the filing requirements for the submission of single audits to the federal audit clearing house. It states the single audit reporting package must be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Cause: Accounting department insufficiently staffed and lack of adequate technical support. Effect: Because the Organization’s financial statements were materially misstated, this resulted in late submission to the Federal Audit Clearinghouse the past two years. Repeat Finding: Yes Recommendation: The Organization should implement stronger processes and related internal controls surrounding financial reporting. It should address employee staffing and retention within the accounting department and evaluate opportunities to implement technology to streamline processes. Views of Responsible Officials: The Organization’s management agrees with the finding and has decided to outsource accounting to a firm that well versed in this specialized healthcare field.