FAC Explorer

Audit 347194

FY End
2024-06-30
Total Expended
$5.12M
Findings
6
Programs
6
Organization: Community Health of Central Washington (WA)
Year: 2024 Accepted: 2025-03-20
Auditor: Dza PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529203 2024-001 Significant Deficiency - L
529204 2024-001 Significant Deficiency - L
529205 2024-001 Significant Deficiency - L
1105645 2024-001 Significant Deficiency - L
1105646 2024-001 Significant Deficiency - L
1105647 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $3.33M Yes 1
93.224 Community Health Centers $688,327 Yes 1
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $171,907 - 0
93.495 Community Health Workers for Public Health Response and Resilient $154,187 - 0
93.884 Primary Care Training and Enhancement $74,584 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $36,500 - 0

Contacts

Name Title Type
PJJDMWKLKJ39 Desiree Ashbrooks Auditee
5095746125 Kami Matzek 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. The Organization has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Community Health of Central Washington under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of 2 CFR 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 Community Health of Central Washington, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Health of Central Washington.
Title: Assistance Listing Number 93.530 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. The Organization has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization received and expended funds from the Affordable Care Act – Teaching Health Center Graduate Medical Education (THCGME) Payments Program. The amounts of funds received during the period under audit, $1,920,000 are not included on the Schedule of Expenditures of Federal Awards above as the program is exempt from the Uniform Guidance requirements per the program description.

Finding Details

Finding 2024-001
Section III – Federal Award Findings and Questioned Costs 2024-001 Reporting of Draws to UDS Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 and 93.527 Health Center Program Cluster Award Numbers H80CS08774‐17‐00, H80CS08774‐18‐00, H80CS08774‐18‐01, H80CS08774‐18‐02, and H8FCS41664‐01‐02 Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting states as a key line item on the UDS, “Total BPHC Health Center Program grant(s) drawn down for the period from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1g, Column a).” and “Total accrued BPHC COVID-19 Supplemental grant(s) draw-down from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1q, Column a).” Condition During our testing of the 2023 UDS report submitted by the Organization for the Health Center Program, we identified Lines 1g and 1q of Table 9E did not tie out the PMS draw reports for the period. Context The 2023 UDS Manual requires that the draws reported in this table agree to the cash received per the Payment Management System (PMS) federal cash transaction report. Cause The Organization reported draws on an accrual basis, based on the amounts received per the PMS transactions report. Effect The amount reported in Table 9E of the 2023 UDS did not agree to the federal cash transaction report from the PMS system for the period covered by the UDS. Questioned Costs None identified Recommendation We recommend the Organization prepare the UDS report based on the guidelines established in the UDS Manual. Views of responsible officials and planned corrective action Management agrees with the finding. Corrective action has been taken appropriately.
Finding 2024-001
Section III – Federal Award Findings and Questioned Costs 2024-001 Reporting of Draws to UDS Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 and 93.527 Health Center Program Cluster Award Numbers H80CS08774‐17‐00, H80CS08774‐18‐00, H80CS08774‐18‐01, H80CS08774‐18‐02, and H8FCS41664‐01‐02 Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting states as a key line item on the UDS, “Total BPHC Health Center Program grant(s) drawn down for the period from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1g, Column a).” and “Total accrued BPHC COVID-19 Supplemental grant(s) draw-down from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1q, Column a).” Condition During our testing of the 2023 UDS report submitted by the Organization for the Health Center Program, we identified Lines 1g and 1q of Table 9E did not tie out the PMS draw reports for the period. Context The 2023 UDS Manual requires that the draws reported in this table agree to the cash received per the Payment Management System (PMS) federal cash transaction report. Cause The Organization reported draws on an accrual basis, based on the amounts received per the PMS transactions report. Effect The amount reported in Table 9E of the 2023 UDS did not agree to the federal cash transaction report from the PMS system for the period covered by the UDS. Questioned Costs None identified Recommendation We recommend the Organization prepare the UDS report based on the guidelines established in the UDS Manual. Views of responsible officials and planned corrective action Management agrees with the finding. Corrective action has been taken appropriately.
Finding 2024-001
Section III – Federal Award Findings and Questioned Costs 2024-001 Reporting of Draws to UDS Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 and 93.527 Health Center Program Cluster Award Numbers H80CS08774‐17‐00, H80CS08774‐18‐00, H80CS08774‐18‐01, H80CS08774‐18‐02, and H8FCS41664‐01‐02 Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting states as a key line item on the UDS, “Total BPHC Health Center Program grant(s) drawn down for the period from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1g, Column a).” and “Total accrued BPHC COVID-19 Supplemental grant(s) draw-down from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1q, Column a).” Condition During our testing of the 2023 UDS report submitted by the Organization for the Health Center Program, we identified Lines 1g and 1q of Table 9E did not tie out the PMS draw reports for the period. Context The 2023 UDS Manual requires that the draws reported in this table agree to the cash received per the Payment Management System (PMS) federal cash transaction report. Cause The Organization reported draws on an accrual basis, based on the amounts received per the PMS transactions report. Effect The amount reported in Table 9E of the 2023 UDS did not agree to the federal cash transaction report from the PMS system for the period covered by the UDS. Questioned Costs None identified Recommendation We recommend the Organization prepare the UDS report based on the guidelines established in the UDS Manual. Views of responsible officials and planned corrective action Management agrees with the finding. Corrective action has been taken appropriately.
Finding 2024-001
Section III – Federal Award Findings and Questioned Costs 2024-001 Reporting of Draws to UDS Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 and 93.527 Health Center Program Cluster Award Numbers H80CS08774‐17‐00, H80CS08774‐18‐00, H80CS08774‐18‐01, H80CS08774‐18‐02, and H8FCS41664‐01‐02 Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting states as a key line item on the UDS, “Total BPHC Health Center Program grant(s) drawn down for the period from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1g, Column a).” and “Total accrued BPHC COVID-19 Supplemental grant(s) draw-down from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1q, Column a).” Condition During our testing of the 2023 UDS report submitted by the Organization for the Health Center Program, we identified Lines 1g and 1q of Table 9E did not tie out the PMS draw reports for the period. Context The 2023 UDS Manual requires that the draws reported in this table agree to the cash received per the Payment Management System (PMS) federal cash transaction report. Cause The Organization reported draws on an accrual basis, based on the amounts received per the PMS transactions report. Effect The amount reported in Table 9E of the 2023 UDS did not agree to the federal cash transaction report from the PMS system for the period covered by the UDS. Questioned Costs None identified Recommendation We recommend the Organization prepare the UDS report based on the guidelines established in the UDS Manual. Views of responsible officials and planned corrective action Management agrees with the finding. Corrective action has been taken appropriately.
Finding 2024-001
Section III – Federal Award Findings and Questioned Costs 2024-001 Reporting of Draws to UDS Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 and 93.527 Health Center Program Cluster Award Numbers H80CS08774‐17‐00, H80CS08774‐18‐00, H80CS08774‐18‐01, H80CS08774‐18‐02, and H8FCS41664‐01‐02 Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting states as a key line item on the UDS, “Total BPHC Health Center Program grant(s) drawn down for the period from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1g, Column a).” and “Total accrued BPHC COVID-19 Supplemental grant(s) draw-down from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1q, Column a).” Condition During our testing of the 2023 UDS report submitted by the Organization for the Health Center Program, we identified Lines 1g and 1q of Table 9E did not tie out the PMS draw reports for the period. Context The 2023 UDS Manual requires that the draws reported in this table agree to the cash received per the Payment Management System (PMS) federal cash transaction report. Cause The Organization reported draws on an accrual basis, based on the amounts received per the PMS transactions report. Effect The amount reported in Table 9E of the 2023 UDS did not agree to the federal cash transaction report from the PMS system for the period covered by the UDS. Questioned Costs None identified Recommendation We recommend the Organization prepare the UDS report based on the guidelines established in the UDS Manual. Views of responsible officials and planned corrective action Management agrees with the finding. Corrective action has been taken appropriately.
Finding 2024-001
Section III – Federal Award Findings and Questioned Costs 2024-001 Reporting of Draws to UDS Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 and 93.527 Health Center Program Cluster Award Numbers H80CS08774‐17‐00, H80CS08774‐18‐00, H80CS08774‐18‐01, H80CS08774‐18‐02, and H8FCS41664‐01‐02 Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting states as a key line item on the UDS, “Total BPHC Health Center Program grant(s) drawn down for the period from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1g, Column a).” and “Total accrued BPHC COVID-19 Supplemental grant(s) draw-down from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1q, Column a).” Condition During our testing of the 2023 UDS report submitted by the Organization for the Health Center Program, we identified Lines 1g and 1q of Table 9E did not tie out the PMS draw reports for the period. Context The 2023 UDS Manual requires that the draws reported in this table agree to the cash received per the Payment Management System (PMS) federal cash transaction report. Cause The Organization reported draws on an accrual basis, based on the amounts received per the PMS transactions report. Effect The amount reported in Table 9E of the 2023 UDS did not agree to the federal cash transaction report from the PMS system for the period covered by the UDS. Questioned Costs None identified Recommendation We recommend the Organization prepare the UDS report based on the guidelines established in the UDS Manual. Views of responsible officials and planned corrective action Management agrees with the finding. Corrective action has been taken appropriately.