FAC Explorer

Audit 353410

FY End
2024-05-31
Total Expended
$1.51M
Findings
2
Programs
1
Organization: Gateway Community Health Centers, Inc. (NC)
Year: 2024 Accepted: 2025-04-11
Auditor: Thomas & Company CPA P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554839 2024-001 - Yes P
1131281 2024-001 - Yes P

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) $1.51M Yes 1

Contacts

Name Title Type
HUE7G7F76CL4 Rose Turner Auditee
2523143582 Roby Thomas Auditor
No contacts on file

Notes to SEFA

Title: Note A – General Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting. The information in the Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: 0 The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") presents the activity of all the programs of Gateway Community Health Centers, Inc. (the "Organization") over which the Organization exercised direct operating control for the year ended May 31, 2024. All federal awards received during the year ended May 31, 2024, from federal agencies are included in this Schedule.
Title: Note B – Basis of Presentation Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting. The information in the Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: 0 The accompanying Schedule is presented using the accrual basis of accounting. The information in the Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Note C - Federal Indirect Rate Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting. The information in the Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: 0 The Organization did elect the 10 percent de minimis cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Type of Finding: Other Finding Criteria or Specific Requirement: The U. S. Department of Health and Human Services has implemented the Uniform Guidance at 45 CFR § 75. According to the Subpart F-Audits 45 CFR §75.501 (a) non-federal entities that expend $750,000 or more during the non-Federal entity's fiscal year in federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Guidance on determining Federal awards expended is provided at 45CFR § 75.502. The regulation obligates organizations expending federal grant funds over $750,000 to submit their required annual financial statement information within nine months of their year end to the Federal Audit Clearing House via the Internet. Condition/Context: The required annual financial statement submission to the Federal Audit Clearing House for the year ended by February 28, 2025. Cause: The Organization did not complete its annual audit in a timely manner. Effect: The Agency was temporarily out of compliance with federal requirements and guidelines. Recommendation: We recommend that the required annual financial statement submission to the Federal Audit Clearing House be made on a timely basis for the 2025 financial statements and for all future required submissions. Repeat Finding: This is a repeated finding.
Finding 2024-001
Type of Finding: Other Finding Criteria or Specific Requirement: The U. S. Department of Health and Human Services has implemented the Uniform Guidance at 45 CFR § 75. According to the Subpart F-Audits 45 CFR §75.501 (a) non-federal entities that expend $750,000 or more during the non-Federal entity's fiscal year in federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Guidance on determining Federal awards expended is provided at 45CFR § 75.502. The regulation obligates organizations expending federal grant funds over $750,000 to submit their required annual financial statement information within nine months of their year end to the Federal Audit Clearing House via the Internet. Condition/Context: The required annual financial statement submission to the Federal Audit Clearing House for the year ended by February 28, 2025. Cause: The Organization did not complete its annual audit in a timely manner. Effect: The Agency was temporarily out of compliance with federal requirements and guidelines. Recommendation: We recommend that the required annual financial statement submission to the Federal Audit Clearing House be made on a timely basis for the 2025 financial statements and for all future required submissions. Repeat Finding: This is a repeated finding.