FAC Explorer

Audit 355976

FY End
2024-06-30
Total Expended
$2.58M
Findings
4
Programs
4
Organization: Health Projects Center (CA)
Year: 2024 Accepted: 2025-05-09
Auditor: McGilloway Ray Brown & Kaufman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560045 2024-001 Significant Deficiency - AB
560046 2024-001 Significant Deficiency - AB
1136487 2024-001 Significant Deficiency - AB
1136488 2024-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $1.07M Yes 1
93.107 Area Health Education Centers $106,408 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $77,579 - 0
93.917 Hiv Care Formula Grants $71,462 - 0

Contacts

Name Title Type
M54NYJNZ56C5 John Beleutz Auditee
8314596639 Patricia Kaufman Auditor
No contacts on file

Notes to SEFA

Title: Contingencies Accounting Policies: A. Basis of Presentation The Schedule of Expenditures of Federal Awards (the "Schedule") has been prepared from Health Projects Center's (the “Organization”) accounting records and is presented on the accrual basis of accounting in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). The purpose of the Schedule is to present a summary of those activities of the Organization for the year ended June 30, 2024 which have been financed by federal awards. Because the Schedule presents only the federal awards activity 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. B. Expenditures Expenditures reported on the Schedule are presented using the accrual basis of accounting in conformity with generally accepted accounting principles and follow the cost principles contained in Uniform Guidance, wherein certain types of expenditures are allowable or are limited as to reimbursement. C. Indirect Cost Rate The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization uses the rates established directly with the respective federal agency. D. Relationship to Federal Financial Reports Grant expenditure reports for the year ended June 30, 2024, which have been submitted to grantor agencies, will, in some cases, differ from amounts disclosed herein. The reports prepared for grantor agencies are typically prepared at a later date and often reflect refined estimates of the year-end accruals. The reports will agree at termination of the grant as the discrepancies, if any, are for timing differences. E. Assistance Listing Numbers Pass-through awards have been presented by the pass-through entity, assistance listing number and grant award name or by the Organization’s identifier. F. Amounts Provided to Subrecipients The Organizations provided no federal funds to subrecipients. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization uses the rates established directly with the respective federal agency Under the terms of federal and state grants, additional audits may be requested by the grantor agencies, and certain costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to a request for reimbursement to the grantor agencies.

Finding Details

Finding 2024-001
Finding Number: 2024-001 Significant Deficiency – Internal Control over Compliance Federal Award: No. 93.778 Medical Assistance Program- Multipurpose Senior Services Program Monterey Federal Agency: United States Department of Health and Human Services Pass-Through Entity: California Department of Aging Criteria or Specific Requirement: Single audit submissions, including the data collection form, are required to be filed within nine months after fiscal year-end. Condition: The single audit submission was not completed and not filed within nine months of year-end. Cause: The single audit and data collection form was completed timely; however, it was submitted late due to management’s incomplete signature requirement. Effect or Potential Effect: Noncompliance with Uniform Guidance. Questioned Costs: None. Context: During the year under audit, the issue represents an isolated problem. Recommendation: Policies and procedures should be designed and implemented to ensure compliance with Uniform Guidance is ensuring the single audit and data collection form is submitted on time. View of Responsible Officials: In response to finding number 2024-001, there is no disagreement with the audit finding. Management has contracted a financial consultant in the absence of the Director of Finance, who will prove expertise needed to oversee the internal controls. Management will finalize the year-end trial balance sooner to begin the audit timely. This will prevent the repeat of time restrictions for completion. The Corrective Action Plan is estimated to be completed at fiscal year-end 2025.
Finding 2024-001
Finding Number: 2024-001 Significant Deficiency – Internal Control over Compliance Federal Award: No. 93.778 Medical Assistance Program- Multipurpose Senior Services Program Monterey Federal Agency: United States Department of Health and Human Services Pass-Through Entity: California Department of Aging Criteria or Specific Requirement: Single audit submissions, including the data collection form, are required to be filed within nine months after fiscal year-end. Condition: The single audit submission was not completed and not filed within nine months of year-end. Cause: The single audit and data collection form was completed timely; however, it was submitted late due to management’s incomplete signature requirement. Effect or Potential Effect: Noncompliance with Uniform Guidance. Questioned Costs: None. Context: During the year under audit, the issue represents an isolated problem. Recommendation: Policies and procedures should be designed and implemented to ensure compliance with Uniform Guidance is ensuring the single audit and data collection form is submitted on time. View of Responsible Officials: In response to finding number 2024-001, there is no disagreement with the audit finding. Management has contracted a financial consultant in the absence of the Director of Finance, who will prove expertise needed to oversee the internal controls. Management will finalize the year-end trial balance sooner to begin the audit timely. This will prevent the repeat of time restrictions for completion. The Corrective Action Plan is estimated to be completed at fiscal year-end 2025.
Finding 2024-001
Finding Number: 2024-001 Significant Deficiency – Internal Control over Compliance Federal Award: No. 93.778 Medical Assistance Program- Multipurpose Senior Services Program Monterey Federal Agency: United States Department of Health and Human Services Pass-Through Entity: California Department of Aging Criteria or Specific Requirement: Single audit submissions, including the data collection form, are required to be filed within nine months after fiscal year-end. Condition: The single audit submission was not completed and not filed within nine months of year-end. Cause: The single audit and data collection form was completed timely; however, it was submitted late due to management’s incomplete signature requirement. Effect or Potential Effect: Noncompliance with Uniform Guidance. Questioned Costs: None. Context: During the year under audit, the issue represents an isolated problem. Recommendation: Policies and procedures should be designed and implemented to ensure compliance with Uniform Guidance is ensuring the single audit and data collection form is submitted on time. View of Responsible Officials: In response to finding number 2024-001, there is no disagreement with the audit finding. Management has contracted a financial consultant in the absence of the Director of Finance, who will prove expertise needed to oversee the internal controls. Management will finalize the year-end trial balance sooner to begin the audit timely. This will prevent the repeat of time restrictions for completion. The Corrective Action Plan is estimated to be completed at fiscal year-end 2025.
Finding 2024-001
Finding Number: 2024-001 Significant Deficiency – Internal Control over Compliance Federal Award: No. 93.778 Medical Assistance Program- Multipurpose Senior Services Program Monterey Federal Agency: United States Department of Health and Human Services Pass-Through Entity: California Department of Aging Criteria or Specific Requirement: Single audit submissions, including the data collection form, are required to be filed within nine months after fiscal year-end. Condition: The single audit submission was not completed and not filed within nine months of year-end. Cause: The single audit and data collection form was completed timely; however, it was submitted late due to management’s incomplete signature requirement. Effect or Potential Effect: Noncompliance with Uniform Guidance. Questioned Costs: None. Context: During the year under audit, the issue represents an isolated problem. Recommendation: Policies and procedures should be designed and implemented to ensure compliance with Uniform Guidance is ensuring the single audit and data collection form is submitted on time. View of Responsible Officials: In response to finding number 2024-001, there is no disagreement with the audit finding. Management has contracted a financial consultant in the absence of the Director of Finance, who will prove expertise needed to oversee the internal controls. Management will finalize the year-end trial balance sooner to begin the audit timely. This will prevent the repeat of time restrictions for completion. The Corrective Action Plan is estimated to be completed at fiscal year-end 2025.