FAC Explorer

Audit 352145

FY End
2024-06-30
Total Expended
$1.59M
Findings
10
Programs
5
Organization: Alameda Health Consortium (CA)
Year: 2024 Accepted: 2025-03-31
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
551531 2024-001 Significant Deficiency - L
551532 2024-001 Significant Deficiency - L
551533 2024-001 Significant Deficiency - L
551534 2024-001 Significant Deficiency - L
551535 2024-001 Significant Deficiency - L
1127973 2024-001 Significant Deficiency - L
1127974 2024-001 Significant Deficiency - L
1127975 2024-001 Significant Deficiency - L
1127976 2024-001 Significant Deficiency - L
1127977 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.767 Children's Health Insurance Program $485,874 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $439,254 Yes 1
93.914 Hiv Emergency Relief Project Grants $175,893 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $149,448 - 0
93.778 Medical Assistance Program $136,379 Yes 1

Contacts

Name Title Type
Y6DKXMV8WE25 Rogers Moody Auditee
5102970495 Tim Ritter Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Summary of Significant 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. De Minimis Rate Used: N Rate Explanation: Indirect Cost Rate - AHC 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 (the “Schedule”) includes the federal grant activity of Alameda Health Consortium (the "AHC") under programs of the federal governments for the year ended June 30, 2024. The information in this schedule is presented in accordance with requirements of the 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 consolidated operations of AHC, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of AHC.
Title: Federal Expenditure Portion of Alameda County Awards Accounting Policies: Summary of Significant 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. De Minimis Rate Used: N Rate Explanation: Indirect Cost Rate - AHC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. AHC has reported the federal share of contracts in the Schedule based on Attachment A to the contracts from Alameda County, Social Services Agency for procurement 25220 as 100% of allowable contract expenditures, procurement contract number 20835 as 31.86% of allowable contract expenditures, and for procurement contract number 26156 as 6.16% of allowable contract expenditures. Based on Attachment B to the contracts from CPCA, the CPCA Medical grant with ALN 93.778 as 50% of allowable contract expenditures.
Title: Subrecipients Accounting Policies: Summary of Significant 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. De Minimis Rate Used: N Rate Explanation: Indirect Cost Rate - AHC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. AHC passed amounts through to subrecipients totaling $1,024,847 during the year ended June 30, 2024.

Finding Details

Finding 2024-001
inding No. 2024-001: Reporting Programs affected: Compliance, Significant Deficiency in Internal Control over Compliance U.S. Department of Agriculture 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Cluster U.S.Department of Health and Human Services 93.778 Medical Assistance Program Cluster Condition: The audit for the year ended June 30, 2023 was submitted to the Federal Audit Clearinghouse after the due date specified in the Uniform Guidance. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Subpart F requires the audit, data collection form, and the reporting package be submitted within 30 calendar days after the receipt of the audit report or nine months after then end of the audit period. Questioned Costs: None. Cause: Extended vacancy of a key finance person combined with selection of a new audit firm required additional time to prepare for and complete the audit. Effect: The audit, data collection form, and reporting packet was submitted to the Federal Audit Clearinghouse after nine months after the end of the audit period. Recommendation: Wipfli recommends the organization prepare and schedule the audit to meet Uniform Guidance reporting requirements. View of responsible officials: We agree the 2023 audit, data collection form, and reporting package were submitted after the Uniform Guidance reporting requirement and expect the 2024 audit will be submitted on or before the due date.
Finding 2024-001
inding No. 2024-001: Reporting Programs affected: Compliance, Significant Deficiency in Internal Control over Compliance U.S. Department of Agriculture 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Cluster U.S.Department of Health and Human Services 93.778 Medical Assistance Program Cluster Condition: The audit for the year ended June 30, 2023 was submitted to the Federal Audit Clearinghouse after the due date specified in the Uniform Guidance. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Subpart F requires the audit, data collection form, and the reporting package be submitted within 30 calendar days after the receipt of the audit report or nine months after then end of the audit period. Questioned Costs: None. Cause: Extended vacancy of a key finance person combined with selection of a new audit firm required additional time to prepare for and complete the audit. Effect: The audit, data collection form, and reporting packet was submitted to the Federal Audit Clearinghouse after nine months after the end of the audit period. Recommendation: Wipfli recommends the organization prepare and schedule the audit to meet Uniform Guidance reporting requirements. View of responsible officials: We agree the 2023 audit, data collection form, and reporting package were submitted after the Uniform Guidance reporting requirement and expect the 2024 audit will be submitted on or before the due date.
Finding 2024-001
inding No. 2024-001: Reporting Programs affected: Compliance, Significant Deficiency in Internal Control over Compliance U.S. Department of Agriculture 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Cluster U.S.Department of Health and Human Services 93.778 Medical Assistance Program Cluster Condition: The audit for the year ended June 30, 2023 was submitted to the Federal Audit Clearinghouse after the due date specified in the Uniform Guidance. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Subpart F requires the audit, data collection form, and the reporting package be submitted within 30 calendar days after the receipt of the audit report or nine months after then end of the audit period. Questioned Costs: None. Cause: Extended vacancy of a key finance person combined with selection of a new audit firm required additional time to prepare for and complete the audit. Effect: The audit, data collection form, and reporting packet was submitted to the Federal Audit Clearinghouse after nine months after the end of the audit period. Recommendation: Wipfli recommends the organization prepare and schedule the audit to meet Uniform Guidance reporting requirements. View of responsible officials: We agree the 2023 audit, data collection form, and reporting package were submitted after the Uniform Guidance reporting requirement and expect the 2024 audit will be submitted on or before the due date.
Finding 2024-001
inding No. 2024-001: Reporting Programs affected: Compliance, Significant Deficiency in Internal Control over Compliance U.S. Department of Agriculture 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Cluster U.S.Department of Health and Human Services 93.778 Medical Assistance Program Cluster Condition: The audit for the year ended June 30, 2023 was submitted to the Federal Audit Clearinghouse after the due date specified in the Uniform Guidance. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Subpart F requires the audit, data collection form, and the reporting package be submitted within 30 calendar days after the receipt of the audit report or nine months after then end of the audit period. Questioned Costs: None. Cause: Extended vacancy of a key finance person combined with selection of a new audit firm required additional time to prepare for and complete the audit. Effect: The audit, data collection form, and reporting packet was submitted to the Federal Audit Clearinghouse after nine months after the end of the audit period. Recommendation: Wipfli recommends the organization prepare and schedule the audit to meet Uniform Guidance reporting requirements. View of responsible officials: We agree the 2023 audit, data collection form, and reporting package were submitted after the Uniform Guidance reporting requirement and expect the 2024 audit will be submitted on or before the due date.
Finding 2024-001
inding No. 2024-001: Reporting Programs affected: Compliance, Significant Deficiency in Internal Control over Compliance U.S. Department of Agriculture 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Cluster U.S.Department of Health and Human Services 93.778 Medical Assistance Program Cluster Condition: The audit for the year ended June 30, 2023 was submitted to the Federal Audit Clearinghouse after the due date specified in the Uniform Guidance. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Subpart F requires the audit, data collection form, and the reporting package be submitted within 30 calendar days after the receipt of the audit report or nine months after then end of the audit period. Questioned Costs: None. Cause: Extended vacancy of a key finance person combined with selection of a new audit firm required additional time to prepare for and complete the audit. Effect: The audit, data collection form, and reporting packet was submitted to the Federal Audit Clearinghouse after nine months after the end of the audit period. Recommendation: Wipfli recommends the organization prepare and schedule the audit to meet Uniform Guidance reporting requirements. View of responsible officials: We agree the 2023 audit, data collection form, and reporting package were submitted after the Uniform Guidance reporting requirement and expect the 2024 audit will be submitted on or before the due date.
Finding 2024-001
inding No. 2024-001: Reporting Programs affected: Compliance, Significant Deficiency in Internal Control over Compliance U.S. Department of Agriculture 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Cluster U.S.Department of Health and Human Services 93.778 Medical Assistance Program Cluster Condition: The audit for the year ended June 30, 2023 was submitted to the Federal Audit Clearinghouse after the due date specified in the Uniform Guidance. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Subpart F requires the audit, data collection form, and the reporting package be submitted within 30 calendar days after the receipt of the audit report or nine months after then end of the audit period. Questioned Costs: None. Cause: Extended vacancy of a key finance person combined with selection of a new audit firm required additional time to prepare for and complete the audit. Effect: The audit, data collection form, and reporting packet was submitted to the Federal Audit Clearinghouse after nine months after the end of the audit period. Recommendation: Wipfli recommends the organization prepare and schedule the audit to meet Uniform Guidance reporting requirements. View of responsible officials: We agree the 2023 audit, data collection form, and reporting package were submitted after the Uniform Guidance reporting requirement and expect the 2024 audit will be submitted on or before the due date.
Finding 2024-001
inding No. 2024-001: Reporting Programs affected: Compliance, Significant Deficiency in Internal Control over Compliance U.S. Department of Agriculture 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Cluster U.S.Department of Health and Human Services 93.778 Medical Assistance Program Cluster Condition: The audit for the year ended June 30, 2023 was submitted to the Federal Audit Clearinghouse after the due date specified in the Uniform Guidance. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Subpart F requires the audit, data collection form, and the reporting package be submitted within 30 calendar days after the receipt of the audit report or nine months after then end of the audit period. Questioned Costs: None. Cause: Extended vacancy of a key finance person combined with selection of a new audit firm required additional time to prepare for and complete the audit. Effect: The audit, data collection form, and reporting packet was submitted to the Federal Audit Clearinghouse after nine months after the end of the audit period. Recommendation: Wipfli recommends the organization prepare and schedule the audit to meet Uniform Guidance reporting requirements. View of responsible officials: We agree the 2023 audit, data collection form, and reporting package were submitted after the Uniform Guidance reporting requirement and expect the 2024 audit will be submitted on or before the due date.
Finding 2024-001
inding No. 2024-001: Reporting Programs affected: Compliance, Significant Deficiency in Internal Control over Compliance U.S. Department of Agriculture 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Cluster U.S.Department of Health and Human Services 93.778 Medical Assistance Program Cluster Condition: The audit for the year ended June 30, 2023 was submitted to the Federal Audit Clearinghouse after the due date specified in the Uniform Guidance. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Subpart F requires the audit, data collection form, and the reporting package be submitted within 30 calendar days after the receipt of the audit report or nine months after then end of the audit period. Questioned Costs: None. Cause: Extended vacancy of a key finance person combined with selection of a new audit firm required additional time to prepare for and complete the audit. Effect: The audit, data collection form, and reporting packet was submitted to the Federal Audit Clearinghouse after nine months after the end of the audit period. Recommendation: Wipfli recommends the organization prepare and schedule the audit to meet Uniform Guidance reporting requirements. View of responsible officials: We agree the 2023 audit, data collection form, and reporting package were submitted after the Uniform Guidance reporting requirement and expect the 2024 audit will be submitted on or before the due date.
Finding 2024-001
inding No. 2024-001: Reporting Programs affected: Compliance, Significant Deficiency in Internal Control over Compliance U.S. Department of Agriculture 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Cluster U.S.Department of Health and Human Services 93.778 Medical Assistance Program Cluster Condition: The audit for the year ended June 30, 2023 was submitted to the Federal Audit Clearinghouse after the due date specified in the Uniform Guidance. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Subpart F requires the audit, data collection form, and the reporting package be submitted within 30 calendar days after the receipt of the audit report or nine months after then end of the audit period. Questioned Costs: None. Cause: Extended vacancy of a key finance person combined with selection of a new audit firm required additional time to prepare for and complete the audit. Effect: The audit, data collection form, and reporting packet was submitted to the Federal Audit Clearinghouse after nine months after the end of the audit period. Recommendation: Wipfli recommends the organization prepare and schedule the audit to meet Uniform Guidance reporting requirements. View of responsible officials: We agree the 2023 audit, data collection form, and reporting package were submitted after the Uniform Guidance reporting requirement and expect the 2024 audit will be submitted on or before the due date.
Finding 2024-001
inding No. 2024-001: Reporting Programs affected: Compliance, Significant Deficiency in Internal Control over Compliance U.S. Department of Agriculture 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Cluster U.S.Department of Health and Human Services 93.778 Medical Assistance Program Cluster Condition: The audit for the year ended June 30, 2023 was submitted to the Federal Audit Clearinghouse after the due date specified in the Uniform Guidance. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Subpart F requires the audit, data collection form, and the reporting package be submitted within 30 calendar days after the receipt of the audit report or nine months after then end of the audit period. Questioned Costs: None. Cause: Extended vacancy of a key finance person combined with selection of a new audit firm required additional time to prepare for and complete the audit. Effect: The audit, data collection form, and reporting packet was submitted to the Federal Audit Clearinghouse after nine months after the end of the audit period. Recommendation: Wipfli recommends the organization prepare and schedule the audit to meet Uniform Guidance reporting requirements. View of responsible officials: We agree the 2023 audit, data collection form, and reporting package were submitted after the Uniform Guidance reporting requirement and expect the 2024 audit will be submitted on or before the due date.