FAC Explorer

Audit 350780

FY End
2024-06-30
Total Expended
$14.39M
Findings
4
Programs
8
Organization: Marana Health Center, INC (AZ)
Year: 2024 Accepted: 2025-03-31
Auditor: Cliftonlarsonallen LLP (cla)

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
541977 2024-002 Material Weakness - C
541978 2024-003 Significant Deficiency - N
1118419 2024-002 Material Weakness - C
1118420 2024-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $8.35M - 0
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $4.48M Yes 1
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $983,972 - 0
93.137 Community Programs to Improve Minority Health $318,669 Yes 0
93.526 Grants for Capital Development in Health Centers $154,004 - 0
93.527 Grants for New and Expanded Services Under the Health Center Program $102,373 Yes 1
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $9,561 - 0
93.778 Medical Assistance Program $3,432 - 0

Contacts

Name Title Type
GKMAKN7EGGW9 Timothy Morgan Auditee
5206824111 Christine M Abell Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable either the cost principles in OMB Circular A-122, Cost Principles for Nonprofit Organizations, or 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. De Minimis Rate Used: N Rate Explanation: Marana Health Center Inc. has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
During single audit planning, we performed a reconciliation of the drawdown report per the PMS for the major program to the balance reported on the SEFA and discovered that there was a drawdown that was not included in the balance on the SEFA specifically for award number H80CS00231. We inquired of management regarding the additional drawdown and discovered that this drawdown was initiated by the CEO and was not supported by way of expenditures incurred or any intent to expend the funds for a specific purchase within 30 days of receipt from the granting agency.
Finding 2024-003
We randomly selected forty sliding fee discounts to test for compliance. One of the forty sliding fee selections did not have a sliding fee scale application on file at the date of service. Also, there were four instances in which the sliding fee discount was improperly adjusted in the Practice Management System (“PMS”), resulting in a net undercharge of $45.
Finding 2024-002
During single audit planning, we performed a reconciliation of the drawdown report per the PMS for the major program to the balance reported on the SEFA and discovered that there was a drawdown that was not included in the balance on the SEFA specifically for award number H80CS00231. We inquired of management regarding the additional drawdown and discovered that this drawdown was initiated by the CEO and was not supported by way of expenditures incurred or any intent to expend the funds for a specific purchase within 30 days of receipt from the granting agency.
Finding 2024-003
We randomly selected forty sliding fee discounts to test for compliance. One of the forty sliding fee selections did not have a sliding fee scale application on file at the date of service. Also, there were four instances in which the sliding fee discount was improperly adjusted in the Practice Management System (“PMS”), resulting in a net undercharge of $45.