FAC Explorer

Audit 355216

FY End
2023-05-31
Total Expended
$6.57M
Findings
2
Programs
5
Organization: Memphis Health Center Inc. (TN)
Year: 2023 Accepted: 2025-05-01
Auditor: V Lynn Evans CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
558980 2023-001 Material Weakness - P
1135422 2023-001 Material Weakness - 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) $899,827 - 0
93.914 Hiv Emergency Relief Project Grants $202,223 - 0
93.526 Grants for Capital Development in Health Centers $130,000 - 0
93.600 Head Start $76,000 - 0
93.527 Grants for New and Expanded Services Under the Health Center Program $35,424 - 0

Contacts

Name Title Type
R137NLJMEZG3 Dorothette White Auditee
9012612015 V. Lynn Evans, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Summary of Significant Accounting Policies Accounting Policies: Expenditures are recognized using the accrual basis of accounting and the cost principles contained in the Uniform Guidance. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. MHC is a community health center funded primarily by US Dept of HHS; SEFA presented using accrual basis of accounting
Title: Note 2 - Subsequent Events Accounting Policies: Expenditures are recognized using the accrual basis of accounting and the cost principles contained in the Uniform Guidance. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Subsequent events evaluated by management through April 30, 2025; no items for disclosure

Finding Details

Finding 2023-001
Monthly general ledger account reconciliations and related journal entries for major accounts, including cash and major federal award program accounts, were either not performed or not timely performed. Failure to adhere to the Centerʹs existing internal control policies and procedures. Key staff turnover/vacancies in the Finance area.
Finding 2023-001
Monthly general ledger account reconciliations and related journal entries for major accounts, including cash and major federal award program accounts, were either not performed or not timely performed. Failure to adhere to the Centerʹs existing internal control policies and procedures. Key staff turnover/vacancies in the Finance area.