FAC Explorer

Audit 343757

FY End
2024-06-30
Total Expended
$13.54M
Findings
2
Programs
18
Organization: Equitas Health, Inc. and Subsidiaries (OH)
Year: 2024 Accepted: 2025-02-25
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524438 2024-001 Significant Deficiency - JL
1100880 2024-001 Significant Deficiency - JL

Programs

ALN Program Spent Major Findings
93.917 Hiv Care Formula Grants $4.44M Yes 0
93.914 Hiv Emergency Relief Project Grants $1.50M - 0
14.241 Housing Opportunities for Persons with Aids $895,558 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $813,895 Yes 1
93.686 Ending the Hiv Epidemic: A Plan for America � Ryan White Hiv/aids Program Parts A and B $630,486 - 0
93.939 Hiv Prevention Activities Non-Governmental Organization Based $415,688 - 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $319,983 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges $290,268 - 0
93.570 Community Services Block Grant Discretionary Awards $249,170 - 0
93.493 Congressional Directives $150,000 - 0
93.788 Opioid Str $111,000 - 0
16.889 Grants for Outreach and Services to Underserved Populations $97,753 - 0
16.575 Crime Victim Assistance $56,384 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $52,595 - 0
93.940 Hiv Prevention Activities Health Department Based $50,864 - 0
14.267 Continuum of Care Program $23,664 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,817 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $196 - 0

Contacts

Name Title Type
YLBMQR7LB4S7 Jeffery McNeal Auditee
6145720877 Wes Ernst 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. Negative amounts shown on the Schedule, if any, 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: The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the Organization under programs of the federal government for the year ended June 30, 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). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of the Organization.
Title: Federal Loan Programs 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, if any, 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: The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization does not administer any federal loan programs.

Finding Details

Finding 2024-001
Information on the federal program – Assistance Listing Number 93.918, Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease (Ryan White Part C), Federal Award No. H7631535 for project period January 1, 2022 through December 31, 2024 and Federal Award No. H7600531 for project period May 1, 2022 through April 30, 2025. Criteria or specific requirement – Recipients of funding under this federal program must comply with federal standards under 2 CFR section 200.307 for program income and 2 CFR section 200.328 for financial reporting. Condition – The Organization did not properly segregate or track the usage of program income in accordance with the terms of the Notice of Award. Additionally, the Organization improperly reported $0 program income on the Federal Financial Report for Federal Award H7631535 for reporting period ended December 31, 2023. Cause – Due to various turnovers within the finance department in 2024, there was a lack of appropriate knowledge surrounding program income requirements related to this program. Effect or potential effect – Federal standards were not appropriately followed for program income and financial reporting. Questioned costs – None Context – Per inquiry with management of the Organization, review of accounting records and testing of the Federal Financial Report, it was evident that program income was not being properly tracked or reported. Identification as a repeat finding, if applicable – not a repeat finding. Recommendation – We recommend the Organization implement additional internal controls surrounding the tracking and reporting of program income. We also recommend management perform a detailed review of all federal notices of award to ensure compliance with program income requirements. Views of responsible officials and planned corrective actions – See separate auditee document for planned corrective action.
Finding 2024-001
Information on the federal program – Assistance Listing Number 93.918, Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease (Ryan White Part C), Federal Award No. H7631535 for project period January 1, 2022 through December 31, 2024 and Federal Award No. H7600531 for project period May 1, 2022 through April 30, 2025. Criteria or specific requirement – Recipients of funding under this federal program must comply with federal standards under 2 CFR section 200.307 for program income and 2 CFR section 200.328 for financial reporting. Condition – The Organization did not properly segregate or track the usage of program income in accordance with the terms of the Notice of Award. Additionally, the Organization improperly reported $0 program income on the Federal Financial Report for Federal Award H7631535 for reporting period ended December 31, 2023. Cause – Due to various turnovers within the finance department in 2024, there was a lack of appropriate knowledge surrounding program income requirements related to this program. Effect or potential effect – Federal standards were not appropriately followed for program income and financial reporting. Questioned costs – None Context – Per inquiry with management of the Organization, review of accounting records and testing of the Federal Financial Report, it was evident that program income was not being properly tracked or reported. Identification as a repeat finding, if applicable – not a repeat finding. Recommendation – We recommend the Organization implement additional internal controls surrounding the tracking and reporting of program income. We also recommend management perform a detailed review of all federal notices of award to ensure compliance with program income requirements. Views of responsible officials and planned corrective actions – See separate auditee document for planned corrective action.