FAC Explorer

Audit 349391

FY End
2021-12-31
Total Expended
$1.75M
Findings
2
Programs
2
Organization: McCloud Healthcare Clinic, Inc. (CA)
Year: 2021 Accepted: 2025-03-27
Auditor: Jwt & Associates LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
538655 2021-001 Significant Deficiency - L
1115097 2021-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $481,156 Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $97,554 Yes 0

Contacts

Name Title Type
C8B9R452VCD4 Jessica Lance Auditee
5309266309 Rick Jackson Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: See notes. De Minimis Rate Used: N Rate Explanation: See note C. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of McCloud Healthcare Clinic, Inc., DBA Shasta Cascade Health Centers (the Organization) under programs of the federal government for the year ended December 31, 2021. The information in this schedule is presented in accordance with the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Costs 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 financial position, changes in net assets or cash flows of the Organization in accordance with accounting principles generally accepted in the United States of America.
Title: NOTE B - BASIS OF ACCOUNTING Accounting Policies: See notes. De Minimis Rate Used: N Rate Explanation: See note C. 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 expenditure are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
Title: NOTE C - INDIRECT COST RATE Accounting Policies: See notes. De Minimis Rate Used: N Rate Explanation: See note C. Expenditure reported on the Schedule do not include indirect costs. The Organization has elected not to use 10% de minimis indirect cost rate.
Title: NOTE D - RELATIONSHIP OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO FINANCIAL STATEMENTS Accounting Policies: See notes. De Minimis Rate Used: N Rate Explanation: See note C. Consistent with management’s policy, federal awards and other grants are recorded in respective revenue categories. As a result, the amount of total federal awards expended on the Schedule does not agree to total grant revenue on the Statement of Operations and Changes in Net Assets as presented in the Organization’s report on the audited financial statements.

Finding Details

Finding 2021-001
Finding 2021 - 001 Reporting (L) Significant Deficiency in Internal Controls over Compliance Identification of the Federal Program: U.S. Department of Health and Human Services; Health Clinic Program Cluster; ALN 93.224 Criteria or Specific Requirement: Recipients of federal awards must establish internal controls over reports that are prepared and submitted. Finding/Condition: Pursuant to the reporting requirement set forth by the Department of Health and Human Services, the Clinic is required to file the quarterly Federal Financial Report (FFR) within 30 days of the end of the quarter and submit the single audit to the Federal Audit Clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months after the end of the Clinic’s fiscal year. During our reporting period, we were unable to determine the submission of the quarterly reports and noted also that the audit was not completed and filed timely. Cause: Turnover in the Clinic’s management. Effect: The delay in submitting the required reports may lead to the granting agency to impose temporary restrictions on the drawdown of grant funds process. Questioned Cost: None Recommendation: The Clinic should establish reporting deadlines so that reports are filed accurately and on a timely basis. Views of Responsible Officials and Corrective Action Plan: See corrective action plan.
Finding 2021-001
Finding 2021 - 001 Reporting (L) Significant Deficiency in Internal Controls over Compliance Identification of the Federal Program: U.S. Department of Health and Human Services; Health Clinic Program Cluster; ALN 93.224 Criteria or Specific Requirement: Recipients of federal awards must establish internal controls over reports that are prepared and submitted. Finding/Condition: Pursuant to the reporting requirement set forth by the Department of Health and Human Services, the Clinic is required to file the quarterly Federal Financial Report (FFR) within 30 days of the end of the quarter and submit the single audit to the Federal Audit Clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months after the end of the Clinic’s fiscal year. During our reporting period, we were unable to determine the submission of the quarterly reports and noted also that the audit was not completed and filed timely. Cause: Turnover in the Clinic’s management. Effect: The delay in submitting the required reports may lead to the granting agency to impose temporary restrictions on the drawdown of grant funds process. Questioned Cost: None Recommendation: The Clinic should establish reporting deadlines so that reports are filed accurately and on a timely basis. Views of Responsible Officials and Corrective Action Plan: See corrective action plan.