FAC Explorer

Audit 356598

FY End
2023-05-31
Total Expended
$12.23M
Findings
4
Programs
8
Organization: Beaufort Jasper Hampton Comprehensive Services, Inc. (SC)
Year: 2023 Accepted: 2025-05-19
Auditor: Marcum LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560843 2023-004 Significant Deficiency - I
560844 2023-005 Significant Deficiency - L
1137285 2023-004 Significant Deficiency - I
1137286 2023-005 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.917 Hiv Care Formula Grants $550,482 Yes 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $397,554 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $238,705 - 0
93.527 Grants for New and Expanded Services Under the Health Center Program $131,323 Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $81,881 - 0
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $74,013 Yes 2
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges $47,667 - 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $36,140 - 0

Contacts

Name Title Type
PV48T8X4L723 Lonnie McIntee Auditee
8439877472 Matthew Duvall Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the SEFA 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: The Organization has not elected to use the 10% de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance. The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of the Beaufort-Jasper-Hampton Comprehensive Health Services, Inc. (the Organization) for the year ended May 31, 2023. The information in the SEFA is presented in accordance with the requirements of 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 SEFA presents only a selected portion of the operations 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.
Title: Restatement of schedule of expenditures of federal awards Accounting Policies: Expenditures reported on the SEFA 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: The Organization has not elected to use the 10% de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance. The May 31, 2023 schedule of expenditures of federal awards was restated to include expenditures incurred, but not previously reported on the SEFA, during the year ended May 31, 2023 for the following programs: Capital Assistance for the Disaster Response and Recovery Efforts $74,013, Affordable Care Act (ACA) Grants for New and Expanded Services under the Health Center Program $131,323, Cooperative Agreement to Support Navigators in Federally- Facilitated Exchanges $47,667, and Maternal, Infant and Early Childhood Homevisiting Grant Program $238,705. The reissued SEFA reflects these changes as follows: "See the Notes to the SEFA for table"

Finding Details

Finding 2023-004
Criteria The Organization is required to perform and document suspension and debarment searches for potential vendors prior to procuring services. Condition Evidence was not in place to ensure that the Organization is abiding by the suspension and debarment searches for potential vendors in accordance with 2 CFR Part 200. Context During the year ended May 31, 2023, the Organization engaged a single contractor for this program. Upon testing this contractor, we found that the Organization lacked documentation to demonstrate that the suspension and debarment verification procedures, as outlined in the Organization’s procurement policy, were conducted prior to securing the services. Consequently, we could not conclude that this verification was performed in a timely manner. The Organization incurred expenditures totaling $74,013 with this contractor during the year ended May 31, 2023. The remaining program expenditures of $10,804,804 were payroll-related and not subject to suspension and debarment requirements. Cause The Organization was not aware of the necessity to maintain the documentation of its suspension and debarment search procedures. Effect Without abidance of the documentation requirements of 2 CFR Part 200, there is an increased risk that procurement activities may not be conducted in compliance with federal requirements, potentially leading to unallowable costs or questioned costs. Questioned Costs None. Repeat Finding No. Recommendation We recommend that management ensure all procurement policy requirements are performed and documented prior to entering into procurement transactions. Views of Responsible Officials and Planned Corrective Actions See Corrective Action Plan.
Finding 2023-005
Criteria Uniform Guidance requires non-federal entities to submit financial reports to the federal awarding agency, ensuring these reports are accurate, complete, and submitted in a timely manner. Condition There are inadequate internal controls in place to ensure that the Organization’s financial reports are submitted to the federal awarding agency in an accurate, complete, and timely manner. Context For one grant tested, the Organization did not submit the annual financial report for the budget periods ended August 31, 2023 and 2022, despite incurring grant expenditures during those periods. Cause Lack of understanding and awareness of specific reporting deadlines and requirements. The Organization submitted the annual financial report during the period expense reimbursement was received. Effect Failure to comply with reporting requirements can result in non-compliance with federal award terms, which may lead to questioned costs, potential withholding of future funds, or other administrative actions by the federal awarding agency. Questioned Costs None. Repeat Finding No. Recommendation We recommend that management review its reporting procedures to ensure compliance with the reporting requirements of the Uniform Guidance. Management should review internal controls surrounding the preparation and review of financial reports to ensure reports are complete and accurate. Views of Responsible Officials and Planned Corrective Actions See Corrective Action Plan.
Finding 2023-004
Criteria The Organization is required to perform and document suspension and debarment searches for potential vendors prior to procuring services. Condition Evidence was not in place to ensure that the Organization is abiding by the suspension and debarment searches for potential vendors in accordance with 2 CFR Part 200. Context During the year ended May 31, 2023, the Organization engaged a single contractor for this program. Upon testing this contractor, we found that the Organization lacked documentation to demonstrate that the suspension and debarment verification procedures, as outlined in the Organization’s procurement policy, were conducted prior to securing the services. Consequently, we could not conclude that this verification was performed in a timely manner. The Organization incurred expenditures totaling $74,013 with this contractor during the year ended May 31, 2023. The remaining program expenditures of $10,804,804 were payroll-related and not subject to suspension and debarment requirements. Cause The Organization was not aware of the necessity to maintain the documentation of its suspension and debarment search procedures. Effect Without abidance of the documentation requirements of 2 CFR Part 200, there is an increased risk that procurement activities may not be conducted in compliance with federal requirements, potentially leading to unallowable costs or questioned costs. Questioned Costs None. Repeat Finding No. Recommendation We recommend that management ensure all procurement policy requirements are performed and documented prior to entering into procurement transactions. Views of Responsible Officials and Planned Corrective Actions See Corrective Action Plan.
Finding 2023-005
Criteria Uniform Guidance requires non-federal entities to submit financial reports to the federal awarding agency, ensuring these reports are accurate, complete, and submitted in a timely manner. Condition There are inadequate internal controls in place to ensure that the Organization’s financial reports are submitted to the federal awarding agency in an accurate, complete, and timely manner. Context For one grant tested, the Organization did not submit the annual financial report for the budget periods ended August 31, 2023 and 2022, despite incurring grant expenditures during those periods. Cause Lack of understanding and awareness of specific reporting deadlines and requirements. The Organization submitted the annual financial report during the period expense reimbursement was received. Effect Failure to comply with reporting requirements can result in non-compliance with federal award terms, which may lead to questioned costs, potential withholding of future funds, or other administrative actions by the federal awarding agency. Questioned Costs None. Repeat Finding No. Recommendation We recommend that management review its reporting procedures to ensure compliance with the reporting requirements of the Uniform Guidance. Management should review internal controls surrounding the preparation and review of financial reports to ensure reports are complete and accurate. Views of Responsible Officials and Planned Corrective Actions See Corrective Action Plan.