FAC Explorer

Audit 34163

FY End
2022-01-31
Total Expended
$7.48M
Findings
2
Programs
11
Organization: Family Care Health Centers (MO)
Year: 2022 Accepted: 2022-10-31
Auditor: Bkd LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36374 2022-001 Material Weakness - L
612816 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.88M Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.10M Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $432,715 - 0
93.498 Provider Relief Fund $326,510 Yes 1
93.217 Family Planning_services $297,236 - 0
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $63,000 - 0
93.884 Grants for Primary Care Training and Enhancement $60,360 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $50,460 - 0
93.191 Graduate Psychology Education Program and Patient Navigator and Chronic Disease Prevention Program $37,458 - 0
93.778 Medical Assistance Program $15,698 - 0
21.019 Coronavirus Relief Fund $-113,174 - 0

Contacts

Name Title Type
SFQCWMYPHQ27 Kevin Maddox Auditee
3144811615 Beth Knysak Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. The accompanying schedule of expenditures of federal awards (the Schedule) includes thefederal award activity of Family Care Health Centers (the Center) under programs of the federalgovernment for the year ended January 31, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Because the Schedule presents only a selected portion of the operations ofthe Center, it is not intended to and does not present the financial position, changes in net assets orcash flows of the Center.2. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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 shown on the Schedule represent adjustments or credits made in the normalcourse of business to amounts reported as expenditures in prior years. The Center has elected notto use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.3. The Center did not participate in any federal loan programs required to be reported within theSchedule.4. No federal awards were provided to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 Provider Relief Fund Federal Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) Condition ? The Center is required to prepare and submit period one provider relief fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs ? None Context ? The period one provider relief fund report was tested. The Center included revenues outside of patient service revenues within the reported lost revenues calculations which were materially different than total patient service revenue for the quarters reported. Following discovery of the error, the calculation was revised to use just patient service revenue and the amount of lost revenues continued to be greater than the amount awarded. Effect ? Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Lost revenues were not accurately reported. Cause ? The Center did not exclude non-patient service revenue amounts from their calculation. Identification as a repeat finding ? Not a repeat finding. Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Views of Responsible Officials and Planned Corrective Actions - See management's corrective action plan attached.
Finding 2022-001
2022-001 Provider Relief Fund Federal Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) Condition ? The Center is required to prepare and submit period one provider relief fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs ? None Context ? The period one provider relief fund report was tested. The Center included revenues outside of patient service revenues within the reported lost revenues calculations which were materially different than total patient service revenue for the quarters reported. Following discovery of the error, the calculation was revised to use just patient service revenue and the amount of lost revenues continued to be greater than the amount awarded. Effect ? Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Lost revenues were not accurately reported. Cause ? The Center did not exclude non-patient service revenue amounts from their calculation. Identification as a repeat finding ? Not a repeat finding. Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Views of Responsible Officials and Planned Corrective Actions - See management's corrective action plan attached.