FAC Explorer

Audit 349388

FY End
2024-06-30
Total Expended
$6.60M
Findings
2
Programs
8
Organization: Siskiyou Communith Health Center (OR)
Year: 2024 Accepted: 2025-03-27
Auditor: Dza PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
538653 2024-001 Material Weakness - N
1115095 2024-001 Material Weakness - N

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) $3.40M - 0
10.766 Community Facilities Loans and Grants $2.11M Yes 1
93.526 Grants for Capital Development in Health Centers $686,538 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $162,663 - 0
93.926 Healthy Start Initiative $155,463 - 0
93.527 Grants for New and Expanded Services Under the Health Center Program $39,246 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $21,218 - 0
93.778 Medical Assistance Program $17,248 - 0

Contacts

Name Title Type
XHYFMJQ39QK7 Dawn Weber Auditee
5414724777 Shaun Johnson 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 Center has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Siskiyou Community Health Center, Inc. (the Center) 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 Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center.
Title: Direct Loan 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 Center has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Direct loans outstanding at the beginning of the year are included in federal expenditures presented in the Schedule. The related loan balance of the direct loan at June 30, 2024, was $2,058,640.

Finding Details

Finding 2024-001
2024-001 Special Tests and Provisions Federal Agency United States Department of Agriculture Assistance Listing Number 10.766 – Community Facilities Loans and Grants Cluster Criteria [ ] Significant Deficiency [X] Material Weakness [X] Compliance Finding Under the terms and conditions of the Center’s loan with the United States Department of Agriculture (USDA), the Center is required to maintain a separate debt reserve account. Condition The Center has not established or funded a debt reserve account. Context This finding appears to be an isolated problem. Cause The Center’s internal controls over compliance did not include adequate controls over maintenance of a debt reserve funds. The Center has not established policies and procedures over compliance with Uniform Guidance and USDA compliance requirements. Effect The Center is not in compliance with the USDA compliance requirements and the terms and conditions of the loan. Recommendation We recommend the Center establish separate general ledger accounts for the debt reserve funds. Written policies and procedures should be established related to Uniform Guidance and USDA compliance requirements. Views of responsible officials and planned corrective actions Management agrees with the Compliance Finding related to the USDA Loan, as a separate debt reserve account was not previously established.
Finding 2024-001
2024-001 Special Tests and Provisions Federal Agency United States Department of Agriculture Assistance Listing Number 10.766 – Community Facilities Loans and Grants Cluster Criteria [ ] Significant Deficiency [X] Material Weakness [X] Compliance Finding Under the terms and conditions of the Center’s loan with the United States Department of Agriculture (USDA), the Center is required to maintain a separate debt reserve account. Condition The Center has not established or funded a debt reserve account. Context This finding appears to be an isolated problem. Cause The Center’s internal controls over compliance did not include adequate controls over maintenance of a debt reserve funds. The Center has not established policies and procedures over compliance with Uniform Guidance and USDA compliance requirements. Effect The Center is not in compliance with the USDA compliance requirements and the terms and conditions of the loan. Recommendation We recommend the Center establish separate general ledger accounts for the debt reserve funds. Written policies and procedures should be established related to Uniform Guidance and USDA compliance requirements. Views of responsible officials and planned corrective actions Management agrees with the Compliance Finding related to the USDA Loan, as a separate debt reserve account was not previously established.