FAC Explorer

Audit 342580

FY End
2024-03-31
Total Expended
$1.97M
Findings
8
Programs
6
Organization: Wisconsin Primary Health Care Association, Inc., and Affiliate (WI)
Year: 2024 Accepted: 2025-02-14
Auditor: Andrea & Orendorff LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523312 2024-001 Material Weakness - L
523313 2024-001 Material Weakness - L
523314 2024-002 Material Weakness - AB
523315 2024-002 Material Weakness - AB
1099754 2024-001 Material Weakness - L
1099755 2024-001 Material Weakness - L
1099756 2024-002 Material Weakness - AB
1099757 2024-002 Material Weakness - AB

Programs

ALN Program Spent Major Findings
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $698,865 - 0
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $110,000 - 0
93.527 Grants for New and Expanded Services Under the Health Center Program $38,071 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $20,000 - 0
93.889 National Bioterrorism Hospital Preparedness Program $18,422 - 0
93.129 Technical and Non-Financial Assistance to Health Centers $15,277 Yes 2

Contacts

Name Title Type
MVGUTR37KJG6 Scott Stewart Auditee
6085716038 Ryan Goerres Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: WPHCA has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Wisconsin Primary Health Care Association, Inc. and Affiliate under programs of the Federal government for the year ended March 31, 2024. The information in this 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) and the State Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of Wisconsin Primary Health Care Association, Inc. and Affiliate, it is not intended to and does not present the financial position, change in net assets, or cash flows of Wisconsin Primary Health Care Association, Inc. and Affiliate. Management reviews the expenditures of federal awards for each entity that comprises WPHCA and its affiliate and determines if a separate audit is required under the Uniform Guidance and the State Single Audit Guidelines. Expenditures for Wisconsin Community Health Center Network, LLC, which is a consolidated subsidiary of WPHCA, are not included to meet the requirements of the Uniform Guidance and the State Single Audit Guidelines because Wisconsin Community Health Center Network, LLC, does not obtain federal or state awards and therefore does not require an audit under the Uniform Guidance and the State Single Audit Guidelines.
Title: NOTE 2 – 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: WPHCA has elected not to use the 10-percent de minimis indirect cost rate as 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 shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: NOTE 3 – INDIRECT COSTS 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: WPHCA has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. WPHCA has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Material Weakness in Internal Control over Federal Programs Inadequate Internal Controls over Financial Management in Accordance with the Uniform Guidance – Reporting Review and Approval Assistance Listing Number: 93.129 Name of Federal Program or Cluster: Technical and Non-Financial Assistance to Health Centers Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: N/A WI DHS Contract Number: 435100-G24-226233-490 Profile ID #: 155043 Name of State Program: WI Primary Care 2 CFR §200.302 Financial Management: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. - All recipient and subrecipient financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal Award, must be sufficient to permit the preparation of reports required by the terms and conditions; and tracking expenditures to establish that funds have been used in accordance with Federal Statutes, regulations, and the terms and conditions of the Federal Award. -Maintaining records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal Awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation. The State Award is passed through from the Federal government and is required to follow the Uniform Guidance as well. Management’s grant tracking for Federal Awards were not properly updated or reviewed and approved during the year. Due to staff turnover during the year, Management was unable to provide the general ledger information that reconciles to the grant cost reimbursement requests submitted to the funding sources. In addition, Management was unable to provide supporting documentation that information submitted to the funding sources was reviewed and approved. There is an increased risk that the Organization could potentially charge unallowable costs to Federal or State Awards. In addition, there is an increased risk that a material misstatement of the financial statements or the Schedule of Expenditures of Federal Awards may not be prevented, or detected and corrected, in a timely manner. WHPCA hired a new third party accountant after the end of the fiscal year and has been working with the new accountant to implement additional monitoring and review and approval procedures. We recommend that WHPCA continues this process to strengthen its internal controls. No Staff at WHPCA are dedicated to adhering to the regulations. WHPCA has hired a third-party accountant as well as implemented additional monitoring and review and approval procedures to strengthen its financial management.
Finding 2024-001
Material Weakness in Internal Control over Federal Programs Inadequate Internal Controls over Financial Management in Accordance with the Uniform Guidance – Reporting Review and Approval Assistance Listing Number: 93.129 Name of Federal Program or Cluster: Technical and Non-Financial Assistance to Health Centers Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: N/A WI DHS Contract Number: 435100-G24-226233-490 Profile ID #: 155043 Name of State Program: WI Primary Care 2 CFR §200.302 Financial Management: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. - All recipient and subrecipient financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal Award, must be sufficient to permit the preparation of reports required by the terms and conditions; and tracking expenditures to establish that funds have been used in accordance with Federal Statutes, regulations, and the terms and conditions of the Federal Award. -Maintaining records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal Awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation. The State Award is passed through from the Federal government and is required to follow the Uniform Guidance as well. Management’s grant tracking for Federal Awards were not properly updated or reviewed and approved during the year. Due to staff turnover during the year, Management was unable to provide the general ledger information that reconciles to the grant cost reimbursement requests submitted to the funding sources. In addition, Management was unable to provide supporting documentation that information submitted to the funding sources was reviewed and approved. There is an increased risk that the Organization could potentially charge unallowable costs to Federal or State Awards. In addition, there is an increased risk that a material misstatement of the financial statements or the Schedule of Expenditures of Federal Awards may not be prevented, or detected and corrected, in a timely manner. WHPCA hired a new third party accountant after the end of the fiscal year and has been working with the new accountant to implement additional monitoring and review and approval procedures. We recommend that WHPCA continues this process to strengthen its internal controls. No Staff at WHPCA are dedicated to adhering to the regulations. WHPCA has hired a third-party accountant as well as implemented additional monitoring and review and approval procedures to strengthen its financial management.
Finding 2024-002
Material Weakness in Internal Control over Federal and State Programs Inadequate Internal Controls over Financial Management in Accordance with the Uniform Guidance – Expenditure Documentation & Approval Assistance Listing Number: 93.129 Name of Federal Program or Cluster: Technical and Non-Financial Assistance to Health Centers Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: N/A 2 CFR §200.302 Financial Management: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. - All recipient and subrecipient financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal Award, must be sufficient to permit the preparation of reports required by the terms and conditions; and tracking expenditures to establish that funds have been used in accordance with Federal Statutes, regulations, and the terms and conditions of the Federal Award. -Maintaining records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal Awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation. Management was unable to provide supporting documentation such as invoices or receipts for 4 out of 25 transactions for the Technical and Non-Financial Assistance to Health Centers program (ALN # 93.129). In addition, Management was unable to provide supporting documentation of the related reviews and approvals of those expenditures. The extrapolated error is not material to the major programs, and is below the questioned costs threshold. However, there is an increased risk that the Organization could potentially charge unallowable costs to Federal or State Awards. In addition, there is an increased risk that a material misstatement of the financial statements or the Schedule of Expenditures of Federal Awards may not be prevented, or detected and corrected, in a timely manner. WHPCA hired a new third party accountant after the end of the fiscal year and has been working with the new accountant to implement additional monitoring and review and approval procedures. We recommend that WHPCA continues this process to strengthen its internal controls. No Staff at WHPCA are dedicated to adhering to the regulations. WHPCA has hired a third-party accountant as well as implemented additional monitoring and review and approval procedures to strengthen its financial management.
Finding 2024-002
Material Weakness in Internal Control over Federal and State Programs Inadequate Internal Controls over Financial Management in Accordance with the Uniform Guidance – Expenditure Documentation & Approval Assistance Listing Number: 93.129 Name of Federal Program or Cluster: Technical and Non-Financial Assistance to Health Centers Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: N/A 2 CFR §200.302 Financial Management: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. - All recipient and subrecipient financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal Award, must be sufficient to permit the preparation of reports required by the terms and conditions; and tracking expenditures to establish that funds have been used in accordance with Federal Statutes, regulations, and the terms and conditions of the Federal Award. -Maintaining records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal Awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation. Management was unable to provide supporting documentation such as invoices or receipts for 4 out of 25 transactions for the Technical and Non-Financial Assistance to Health Centers program (ALN # 93.129). In addition, Management was unable to provide supporting documentation of the related reviews and approvals of those expenditures. The extrapolated error is not material to the major programs, and is below the questioned costs threshold. However, there is an increased risk that the Organization could potentially charge unallowable costs to Federal or State Awards. In addition, there is an increased risk that a material misstatement of the financial statements or the Schedule of Expenditures of Federal Awards may not be prevented, or detected and corrected, in a timely manner. WHPCA hired a new third party accountant after the end of the fiscal year and has been working with the new accountant to implement additional monitoring and review and approval procedures. We recommend that WHPCA continues this process to strengthen its internal controls. No Staff at WHPCA are dedicated to adhering to the regulations. WHPCA has hired a third-party accountant as well as implemented additional monitoring and review and approval procedures to strengthen its financial management.
Finding 2024-001
Material Weakness in Internal Control over Federal Programs Inadequate Internal Controls over Financial Management in Accordance with the Uniform Guidance – Reporting Review and Approval Assistance Listing Number: 93.129 Name of Federal Program or Cluster: Technical and Non-Financial Assistance to Health Centers Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: N/A WI DHS Contract Number: 435100-G24-226233-490 Profile ID #: 155043 Name of State Program: WI Primary Care 2 CFR §200.302 Financial Management: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. - All recipient and subrecipient financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal Award, must be sufficient to permit the preparation of reports required by the terms and conditions; and tracking expenditures to establish that funds have been used in accordance with Federal Statutes, regulations, and the terms and conditions of the Federal Award. -Maintaining records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal Awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation. The State Award is passed through from the Federal government and is required to follow the Uniform Guidance as well. Management’s grant tracking for Federal Awards were not properly updated or reviewed and approved during the year. Due to staff turnover during the year, Management was unable to provide the general ledger information that reconciles to the grant cost reimbursement requests submitted to the funding sources. In addition, Management was unable to provide supporting documentation that information submitted to the funding sources was reviewed and approved. There is an increased risk that the Organization could potentially charge unallowable costs to Federal or State Awards. In addition, there is an increased risk that a material misstatement of the financial statements or the Schedule of Expenditures of Federal Awards may not be prevented, or detected and corrected, in a timely manner. WHPCA hired a new third party accountant after the end of the fiscal year and has been working with the new accountant to implement additional monitoring and review and approval procedures. We recommend that WHPCA continues this process to strengthen its internal controls. No Staff at WHPCA are dedicated to adhering to the regulations. WHPCA has hired a third-party accountant as well as implemented additional monitoring and review and approval procedures to strengthen its financial management.
Finding 2024-001
Material Weakness in Internal Control over Federal Programs Inadequate Internal Controls over Financial Management in Accordance with the Uniform Guidance – Reporting Review and Approval Assistance Listing Number: 93.129 Name of Federal Program or Cluster: Technical and Non-Financial Assistance to Health Centers Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: N/A WI DHS Contract Number: 435100-G24-226233-490 Profile ID #: 155043 Name of State Program: WI Primary Care 2 CFR §200.302 Financial Management: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. - All recipient and subrecipient financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal Award, must be sufficient to permit the preparation of reports required by the terms and conditions; and tracking expenditures to establish that funds have been used in accordance with Federal Statutes, regulations, and the terms and conditions of the Federal Award. -Maintaining records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal Awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation. The State Award is passed through from the Federal government and is required to follow the Uniform Guidance as well. Management’s grant tracking for Federal Awards were not properly updated or reviewed and approved during the year. Due to staff turnover during the year, Management was unable to provide the general ledger information that reconciles to the grant cost reimbursement requests submitted to the funding sources. In addition, Management was unable to provide supporting documentation that information submitted to the funding sources was reviewed and approved. There is an increased risk that the Organization could potentially charge unallowable costs to Federal or State Awards. In addition, there is an increased risk that a material misstatement of the financial statements or the Schedule of Expenditures of Federal Awards may not be prevented, or detected and corrected, in a timely manner. WHPCA hired a new third party accountant after the end of the fiscal year and has been working with the new accountant to implement additional monitoring and review and approval procedures. We recommend that WHPCA continues this process to strengthen its internal controls. No Staff at WHPCA are dedicated to adhering to the regulations. WHPCA has hired a third-party accountant as well as implemented additional monitoring and review and approval procedures to strengthen its financial management.
Finding 2024-002
Material Weakness in Internal Control over Federal and State Programs Inadequate Internal Controls over Financial Management in Accordance with the Uniform Guidance – Expenditure Documentation & Approval Assistance Listing Number: 93.129 Name of Federal Program or Cluster: Technical and Non-Financial Assistance to Health Centers Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: N/A 2 CFR §200.302 Financial Management: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. - All recipient and subrecipient financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal Award, must be sufficient to permit the preparation of reports required by the terms and conditions; and tracking expenditures to establish that funds have been used in accordance with Federal Statutes, regulations, and the terms and conditions of the Federal Award. -Maintaining records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal Awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation. Management was unable to provide supporting documentation such as invoices or receipts for 4 out of 25 transactions for the Technical and Non-Financial Assistance to Health Centers program (ALN # 93.129). In addition, Management was unable to provide supporting documentation of the related reviews and approvals of those expenditures. The extrapolated error is not material to the major programs, and is below the questioned costs threshold. However, there is an increased risk that the Organization could potentially charge unallowable costs to Federal or State Awards. In addition, there is an increased risk that a material misstatement of the financial statements or the Schedule of Expenditures of Federal Awards may not be prevented, or detected and corrected, in a timely manner. WHPCA hired a new third party accountant after the end of the fiscal year and has been working with the new accountant to implement additional monitoring and review and approval procedures. We recommend that WHPCA continues this process to strengthen its internal controls. No Staff at WHPCA are dedicated to adhering to the regulations. WHPCA has hired a third-party accountant as well as implemented additional monitoring and review and approval procedures to strengthen its financial management.
Finding 2024-002
Material Weakness in Internal Control over Federal and State Programs Inadequate Internal Controls over Financial Management in Accordance with the Uniform Guidance – Expenditure Documentation & Approval Assistance Listing Number: 93.129 Name of Federal Program or Cluster: Technical and Non-Financial Assistance to Health Centers Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: N/A 2 CFR §200.302 Financial Management: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. - All recipient and subrecipient financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal Award, must be sufficient to permit the preparation of reports required by the terms and conditions; and tracking expenditures to establish that funds have been used in accordance with Federal Statutes, regulations, and the terms and conditions of the Federal Award. -Maintaining records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal Awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation. Management was unable to provide supporting documentation such as invoices or receipts for 4 out of 25 transactions for the Technical and Non-Financial Assistance to Health Centers program (ALN # 93.129). In addition, Management was unable to provide supporting documentation of the related reviews and approvals of those expenditures. The extrapolated error is not material to the major programs, and is below the questioned costs threshold. However, there is an increased risk that the Organization could potentially charge unallowable costs to Federal or State Awards. In addition, there is an increased risk that a material misstatement of the financial statements or the Schedule of Expenditures of Federal Awards may not be prevented, or detected and corrected, in a timely manner. WHPCA hired a new third party accountant after the end of the fiscal year and has been working with the new accountant to implement additional monitoring and review and approval procedures. We recommend that WHPCA continues this process to strengthen its internal controls. No Staff at WHPCA are dedicated to adhering to the regulations. WHPCA has hired a third-party accountant as well as implemented additional monitoring and review and approval procedures to strengthen its financial management.