Audit 357305

FY End
2024-06-30
Total Expended
$3.66M
Findings
16
Programs
13
Year: 2024 Accepted: 2025-05-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
561677 2024-002 Significant Deficiency Yes N
561678 2024-003 Significant Deficiency Yes I
561679 2024-004 Significant Deficiency - C
561680 2024-005 Significant Deficiency Yes L
561681 2024-002 Significant Deficiency Yes N
561682 2024-003 Significant Deficiency Yes I
561683 2024-004 Significant Deficiency - C
561684 2024-005 Significant Deficiency Yes L
1138119 2024-002 Significant Deficiency Yes N
1138120 2024-003 Significant Deficiency Yes I
1138121 2024-004 Significant Deficiency - C
1138122 2024-005 Significant Deficiency Yes L
1138123 2024-002 Significant Deficiency Yes N
1138124 2024-003 Significant Deficiency Yes I
1138125 2024-004 Significant Deficiency - C
1138126 2024-005 Significant Deficiency Yes L

Contacts

Name Title Type
V8KJLQJHMLQ1 Veronica Koller Auditee
7163483000 Ann Delucco Auditor
No contacts on file

Notes to SEFA

Title: Non-Cash Assistance Accounting Policies: a. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (Schedule) has been prepared in accordance with 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). The purpose of the Schedule is to present a summary of those activities of Jericho Road Ministries Inc. d/b/a Jericho Road Community Health Center (the Center) funded by the federal government or pass-through entities for the year ended June 30, 2023, using the accrual basis of accounting. For purposes of this Schedule, federal awards include assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loans and loan guarantees, and other non-cash assistance. Negative amounts, if any, on the Schedule represent adjustments made to prior-year expenditures in the normal course of business. b. Relationship to Financial Statements Federal award revenues are reported in the Center’s financial statements as grant revenue. The Center’s financial statements are presented using the accrual basis. The Schedule presents only a selected portion of the activities of the Center. It is not intended to, and does not, present either the financial position, statement of activities, or other changes in net assets of the Center. c. Direct and Indirect Costs Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and in accordance with 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 Center has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. There were no federal awards expended in the form of non-cash assistance by the Center during the year ended June 30, 2024

Finding Details

Criteria or specific requirement: The Health Center Program (93.224) requires grantees to prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition and context: Internal review processes were not completed for nine individuals that received the Sliding Fee Discount. Cause: There is limited review of entry into the internal database for eligibility. Effect or potential effect: Without adequate controls over this process, the Center may provide discounts to ineligible patients.Questioned costs: None.Identification as a repeat finding, if applicable: The Sliding Fee Discount process had a finding last year whereby two individuals who received the discount were not eligible. This was due to the lack of a review process. Recommendation: The Center should ensure that internal control processes for the Sliding Fee Discount policy are consistently followed. A review process should be in place for all patient information entered into the Center’s billing software. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: As a recipient of federal grant funds, the Center is expected to comply with procurement regulations applicable to federal grantees via an established written procurement policy, in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition and context: The Center’s written Procurement Policy does not comply with the Uniform Guidance. Cause: The cause is due to a lack of understanding of the requirements outlined in the Uniform Guidance.Effect or potential effect: Without a policy in place that complies with the Uniform Guidance in place, the Center may not exhaust all efforts to award contract(s) under a process where maximum competition is achieved in order to obtain the most reasonable price.Identification as a repeat finding, if applicable: This is a repeat finding from the prior year. Recommendation: The Center should establish a written Procurement Policy that adheres to the Uniform Guidance requirements.Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: As a recipient of federal grant funds, the Center is expected to comply with cash management regulations applicable to federal grantees via an established written drawdown policy, in accordance with Title 2 U.S. CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance.Condition and context: The Center did not have an established control process in place in relation to the drawdown of federal funds. Cause: The cause is due to staffing turnover experienced within the Center.Effect or potential effect: Without a policy in place that complies with the Uniform Guidance, the Center may draw down inaccurate or inappropriate federal funds. Recommendation: The Center should establish a written Drawdown Policy that adheres to the Uniform Guidance requirements, which includes a review by the CFO. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: In accordance with 2 CFR 200.512, the Center is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition and context: The Center did not submit the single audit within the required period for submission.Cause: The Center did not have sufficient staffing in place to properly monitor and adhere to the respective due dates.Effect or potential effect: The Center did not comply with the requirements of 2 CFR 200.512.Identification as a repeat finding, if applicable: This is a repeat finding from the prior year. Recommendation: Staffing should be sufficient to ensure that all external reports are prepared and submitted on a timely basis. Staffing should contemplate not only the preparation of the various reports but also a formal, documented review process.Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: The Health Center Program (93.224) requires grantees to prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition and context: Internal review processes were not completed for nine individuals that received the Sliding Fee Discount. Cause: There is limited review of entry into the internal database for eligibility. Effect or potential effect: Without adequate controls over this process, the Center may provide discounts to ineligible patients.Questioned costs: None.Identification as a repeat finding, if applicable: The Sliding Fee Discount process had a finding last year whereby two individuals who received the discount were not eligible. This was due to the lack of a review process. Recommendation: The Center should ensure that internal control processes for the Sliding Fee Discount policy are consistently followed. A review process should be in place for all patient information entered into the Center’s billing software. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: As a recipient of federal grant funds, the Center is expected to comply with procurement regulations applicable to federal grantees via an established written procurement policy, in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition and context: The Center’s written Procurement Policy does not comply with the Uniform Guidance. Cause: The cause is due to a lack of understanding of the requirements outlined in the Uniform Guidance.Effect or potential effect: Without a policy in place that complies with the Uniform Guidance in place, the Center may not exhaust all efforts to award contract(s) under a process where maximum competition is achieved in order to obtain the most reasonable price.Identification as a repeat finding, if applicable: This is a repeat finding from the prior year. Recommendation: The Center should establish a written Procurement Policy that adheres to the Uniform Guidance requirements.Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: As a recipient of federal grant funds, the Center is expected to comply with cash management regulations applicable to federal grantees via an established written drawdown policy, in accordance with Title 2 U.S. CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance.Condition and context: The Center did not have an established control process in place in relation to the drawdown of federal funds. Cause: The cause is due to staffing turnover experienced within the Center.Effect or potential effect: Without a policy in place that complies with the Uniform Guidance, the Center may draw down inaccurate or inappropriate federal funds. Recommendation: The Center should establish a written Drawdown Policy that adheres to the Uniform Guidance requirements, which includes a review by the CFO. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: In accordance with 2 CFR 200.512, the Center is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition and context: The Center did not submit the single audit within the required period for submission.Cause: The Center did not have sufficient staffing in place to properly monitor and adhere to the respective due dates.Effect or potential effect: The Center did not comply with the requirements of 2 CFR 200.512.Identification as a repeat finding, if applicable: This is a repeat finding from the prior year. Recommendation: Staffing should be sufficient to ensure that all external reports are prepared and submitted on a timely basis. Staffing should contemplate not only the preparation of the various reports but also a formal, documented review process.Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: The Health Center Program (93.224) requires grantees to prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition and context: Internal review processes were not completed for nine individuals that received the Sliding Fee Discount. Cause: There is limited review of entry into the internal database for eligibility. Effect or potential effect: Without adequate controls over this process, the Center may provide discounts to ineligible patients.Questioned costs: None.Identification as a repeat finding, if applicable: The Sliding Fee Discount process had a finding last year whereby two individuals who received the discount were not eligible. This was due to the lack of a review process. Recommendation: The Center should ensure that internal control processes for the Sliding Fee Discount policy are consistently followed. A review process should be in place for all patient information entered into the Center’s billing software. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: As a recipient of federal grant funds, the Center is expected to comply with procurement regulations applicable to federal grantees via an established written procurement policy, in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition and context: The Center’s written Procurement Policy does not comply with the Uniform Guidance. Cause: The cause is due to a lack of understanding of the requirements outlined in the Uniform Guidance.Effect or potential effect: Without a policy in place that complies with the Uniform Guidance in place, the Center may not exhaust all efforts to award contract(s) under a process where maximum competition is achieved in order to obtain the most reasonable price.Identification as a repeat finding, if applicable: This is a repeat finding from the prior year. Recommendation: The Center should establish a written Procurement Policy that adheres to the Uniform Guidance requirements.Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: As a recipient of federal grant funds, the Center is expected to comply with cash management regulations applicable to federal grantees via an established written drawdown policy, in accordance with Title 2 U.S. CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance.Condition and context: The Center did not have an established control process in place in relation to the drawdown of federal funds. Cause: The cause is due to staffing turnover experienced within the Center.Effect or potential effect: Without a policy in place that complies with the Uniform Guidance, the Center may draw down inaccurate or inappropriate federal funds. Recommendation: The Center should establish a written Drawdown Policy that adheres to the Uniform Guidance requirements, which includes a review by the CFO. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: In accordance with 2 CFR 200.512, the Center is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition and context: The Center did not submit the single audit within the required period for submission.Cause: The Center did not have sufficient staffing in place to properly monitor and adhere to the respective due dates.Effect or potential effect: The Center did not comply with the requirements of 2 CFR 200.512.Identification as a repeat finding, if applicable: This is a repeat finding from the prior year. Recommendation: Staffing should be sufficient to ensure that all external reports are prepared and submitted on a timely basis. Staffing should contemplate not only the preparation of the various reports but also a formal, documented review process.Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: The Health Center Program (93.224) requires grantees to prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition and context: Internal review processes were not completed for nine individuals that received the Sliding Fee Discount. Cause: There is limited review of entry into the internal database for eligibility. Effect or potential effect: Without adequate controls over this process, the Center may provide discounts to ineligible patients.Questioned costs: None.Identification as a repeat finding, if applicable: The Sliding Fee Discount process had a finding last year whereby two individuals who received the discount were not eligible. This was due to the lack of a review process. Recommendation: The Center should ensure that internal control processes for the Sliding Fee Discount policy are consistently followed. A review process should be in place for all patient information entered into the Center’s billing software. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: As a recipient of federal grant funds, the Center is expected to comply with procurement regulations applicable to federal grantees via an established written procurement policy, in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition and context: The Center’s written Procurement Policy does not comply with the Uniform Guidance. Cause: The cause is due to a lack of understanding of the requirements outlined in the Uniform Guidance.Effect or potential effect: Without a policy in place that complies with the Uniform Guidance in place, the Center may not exhaust all efforts to award contract(s) under a process where maximum competition is achieved in order to obtain the most reasonable price.Identification as a repeat finding, if applicable: This is a repeat finding from the prior year. Recommendation: The Center should establish a written Procurement Policy that adheres to the Uniform Guidance requirements.Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: As a recipient of federal grant funds, the Center is expected to comply with cash management regulations applicable to federal grantees via an established written drawdown policy, in accordance with Title 2 U.S. CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance.Condition and context: The Center did not have an established control process in place in relation to the drawdown of federal funds. Cause: The cause is due to staffing turnover experienced within the Center.Effect or potential effect: Without a policy in place that complies with the Uniform Guidance, the Center may draw down inaccurate or inappropriate federal funds. Recommendation: The Center should establish a written Drawdown Policy that adheres to the Uniform Guidance requirements, which includes a review by the CFO. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
Criteria or specific requirement: In accordance with 2 CFR 200.512, the Center is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition and context: The Center did not submit the single audit within the required period for submission.Cause: The Center did not have sufficient staffing in place to properly monitor and adhere to the respective due dates.Effect or potential effect: The Center did not comply with the requirements of 2 CFR 200.512.Identification as a repeat finding, if applicable: This is a repeat finding from the prior year. Recommendation: Staffing should be sufficient to ensure that all external reports are prepared and submitted on a timely basis. Staffing should contemplate not only the preparation of the various reports but also a formal, documented review process.Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.