FAC Explorer

Audit 343669

FY End
2024-12-31
Total Expended
$2.89M
Findings
6
Programs
3
Organization: Hardin County Regional Health Center, Inc. (TN)
Year: 2024 Accepted: 2025-02-25
Auditor: Terry Horne CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524408 2024-001 Material Weakness - I
524409 2024-001 Material Weakness - I
524410 2024-001 Material Weakness - I
1100850 2024-001 Material Weakness - I
1100851 2024-001 Material Weakness - I
1100852 2024-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.08M Yes 1
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $567,929 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $17,750 Yes 1

Contacts

Name Title Type
ZCBYDC28YWR5 Rebecca Wright Auditee
7319252300 Terry Horne Auditor
No contacts on file

Notes to SEFA

Title: 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. The Organization has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: n/a Basis of presentation described
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. 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. The Organization has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: n/a Statement regarding use of subrecipients

Finding Details

Finding 2024-001
Finding: 2024-001 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow its policy governing procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain expenditures as required by the Organization’s procurement policy. Effect: Purchases were made that did not adhere to the Organization’s procurement policy. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by the Organization’s procurement policy. Views of Responsible Officials: Management concurs. Procedures will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Brinn Parrish, CFO Anticipated Date of Completion: April 30, 2025
Finding 2024-001
Finding: 2024-001 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow its policy governing procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain expenditures as required by the Organization’s procurement policy. Effect: Purchases were made that did not adhere to the Organization’s procurement policy. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by the Organization’s procurement policy. Views of Responsible Officials: Management concurs. Procedures will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Brinn Parrish, CFO Anticipated Date of Completion: April 30, 2025
Finding 2024-001
Finding: 2024-001 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow its policy governing procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain expenditures as required by the Organization’s procurement policy. Effect: Purchases were made that did not adhere to the Organization’s procurement policy. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by the Organization’s procurement policy. Views of Responsible Officials: Management concurs. Procedures will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Brinn Parrish, CFO Anticipated Date of Completion: April 30, 2025
Finding 2024-001
Finding: 2024-001 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow its policy governing procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain expenditures as required by the Organization’s procurement policy. Effect: Purchases were made that did not adhere to the Organization’s procurement policy. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by the Organization’s procurement policy. Views of Responsible Officials: Management concurs. Procedures will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Brinn Parrish, CFO Anticipated Date of Completion: April 30, 2025
Finding 2024-001
Finding: 2024-001 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow its policy governing procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain expenditures as required by the Organization’s procurement policy. Effect: Purchases were made that did not adhere to the Organization’s procurement policy. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by the Organization’s procurement policy. Views of Responsible Officials: Management concurs. Procedures will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Brinn Parrish, CFO Anticipated Date of Completion: April 30, 2025
Finding 2024-001
Finding: 2024-001 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow its policy governing procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain expenditures as required by the Organization’s procurement policy. Effect: Purchases were made that did not adhere to the Organization’s procurement policy. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by the Organization’s procurement policy. Views of Responsible Officials: Management concurs. Procedures will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Brinn Parrish, CFO Anticipated Date of Completion: April 30, 2025