FAC Explorer

Audit 358349

FY End
2024-09-30
Total Expended
$4.02M
Findings
6
Programs
18
Organization: Cardea Services (WA)
Year: 2024 Accepted: 2025-06-09
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
564240 2024-002 Significant Deficiency Yes IP
564241 2024-002 Significant Deficiency Yes IP
564242 2024-002 Significant Deficiency Yes IP
1140682 2024-002 Significant Deficiency Yes IP
1140683 2024-002 Significant Deficiency Yes IP
1140684 2024-002 Significant Deficiency Yes IP

Programs

ALN Program Spent Major Findings
93.441 Indian Self-Determination $455,867 - 0
93.914 Hiv Emergency Relief Project Grants - Housing $286,584 - 0
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $206,681 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $94,334 Yes 1
93.914 Hiv Emergency Relief Project Grants - Food/utilities $85,144 - 0
93.297 Teenage Pregnancy Prevention Program $59,975 - 0
93.145 Hiv-Related Training and Technical Assistance $48,300 - 0
93.217 Family Planning Services $46,758 - 0
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $41,728 - 0
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $39,575 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $23,050 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $18,185 - 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $16,084 - 0
93.231 Epidemiology Program $15,881 - 0
93.940 Hiv Prevention Activities Health Department Based $14,797 - 0
93.914 Hiv Emergency Relief Project Grants - Transportation $12,382 - 0
93.155 Rural Health Research Centers $8,571 - 0
93.762 A Comprehensive Approach to Good Health and Wellness in Indian County – Financed Solely by Prevention and Public Health $6,469 - 0

Contacts

Name Title Type
SZLZHM4FJCX5 Anthony Peterson Auditee
2067294767 Cora Thordarson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal award activity of the Cardea Services under programs of the federal government for the year ended September 30, 2024. The information in this Schedule 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 Schedule 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. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule 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. The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
2024 – 002 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Sexually Transmitted Diseases (STD) Prevention and Control Grants Assistance Listing Number: 93.977 Federal Award Identification Number and Year: Pass-Through Agency: Texas Department of State and Health Services Pass-Through Number(s): HHS000031000001; HHS001201000001 Award Period: 8/1/18-12/31/23; 1/1/24-8/31/25 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition: Suspension and debarment check was not completed for one of four vendors tested and was not completed timely for the other three tested vendors. Questioned costs: None Context: A corrective action plan (CAP) was implemented to address prior audit finding, however due to the timing of the prior year audit and CAP, the improvements were not yet implemented until partially through the current audit period. Cause: Controls were insufficient to ensure suspension and debarment check was performed on all vendors with covered transactions prior to implementation of prior year audit's CAP. Effect: Could have entered into covered transactions with suspended or debarred vendors. Repeat Finding: 2023-001 Recommendation: CLA recommends Cardea update policies to ensure that Uniform Guidance requirements are met to perform and document suspension and debarment checks are being done. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
2024 – 002 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Sexually Transmitted Diseases (STD) Prevention and Control Grants Assistance Listing Number: 93.977 Federal Award Identification Number and Year: Pass-Through Agency: Texas Department of State and Health Services Pass-Through Number(s): HHS000031000001; HHS001201000001 Award Period: 8/1/18-12/31/23; 1/1/24-8/31/25 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition: Suspension and debarment check was not completed for one of four vendors tested and was not completed timely for the other three tested vendors. Questioned costs: None Context: A corrective action plan (CAP) was implemented to address prior audit finding, however due to the timing of the prior year audit and CAP, the improvements were not yet implemented until partially through the current audit period. Cause: Controls were insufficient to ensure suspension and debarment check was performed on all vendors with covered transactions prior to implementation of prior year audit's CAP. Effect: Could have entered into covered transactions with suspended or debarred vendors. Repeat Finding: 2023-001 Recommendation: CLA recommends Cardea update policies to ensure that Uniform Guidance requirements are met to perform and document suspension and debarment checks are being done. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
2024 – 002 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Sexually Transmitted Diseases (STD) Prevention and Control Grants Assistance Listing Number: 93.977 Federal Award Identification Number and Year: Pass-Through Agency: Texas Department of State and Health Services Pass-Through Number(s): HHS000031000001; HHS001201000001 Award Period: 8/1/18-12/31/23; 1/1/24-8/31/25 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition: Suspension and debarment check was not completed for one of four vendors tested and was not completed timely for the other three tested vendors. Questioned costs: None Context: A corrective action plan (CAP) was implemented to address prior audit finding, however due to the timing of the prior year audit and CAP, the improvements were not yet implemented until partially through the current audit period. Cause: Controls were insufficient to ensure suspension and debarment check was performed on all vendors with covered transactions prior to implementation of prior year audit's CAP. Effect: Could have entered into covered transactions with suspended or debarred vendors. Repeat Finding: 2023-001 Recommendation: CLA recommends Cardea update policies to ensure that Uniform Guidance requirements are met to perform and document suspension and debarment checks are being done. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
2024 – 002 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Sexually Transmitted Diseases (STD) Prevention and Control Grants Assistance Listing Number: 93.977 Federal Award Identification Number and Year: Pass-Through Agency: Texas Department of State and Health Services Pass-Through Number(s): HHS000031000001; HHS001201000001 Award Period: 8/1/18-12/31/23; 1/1/24-8/31/25 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition: Suspension and debarment check was not completed for one of four vendors tested and was not completed timely for the other three tested vendors. Questioned costs: None Context: A corrective action plan (CAP) was implemented to address prior audit finding, however due to the timing of the prior year audit and CAP, the improvements were not yet implemented until partially through the current audit period. Cause: Controls were insufficient to ensure suspension and debarment check was performed on all vendors with covered transactions prior to implementation of prior year audit's CAP. Effect: Could have entered into covered transactions with suspended or debarred vendors. Repeat Finding: 2023-001 Recommendation: CLA recommends Cardea update policies to ensure that Uniform Guidance requirements are met to perform and document suspension and debarment checks are being done. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
2024 – 002 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Sexually Transmitted Diseases (STD) Prevention and Control Grants Assistance Listing Number: 93.977 Federal Award Identification Number and Year: Pass-Through Agency: Texas Department of State and Health Services Pass-Through Number(s): HHS000031000001; HHS001201000001 Award Period: 8/1/18-12/31/23; 1/1/24-8/31/25 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition: Suspension and debarment check was not completed for one of four vendors tested and was not completed timely for the other three tested vendors. Questioned costs: None Context: A corrective action plan (CAP) was implemented to address prior audit finding, however due to the timing of the prior year audit and CAP, the improvements were not yet implemented until partially through the current audit period. Cause: Controls were insufficient to ensure suspension and debarment check was performed on all vendors with covered transactions prior to implementation of prior year audit's CAP. Effect: Could have entered into covered transactions with suspended or debarred vendors. Repeat Finding: 2023-001 Recommendation: CLA recommends Cardea update policies to ensure that Uniform Guidance requirements are met to perform and document suspension and debarment checks are being done. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
2024 – 002 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Sexually Transmitted Diseases (STD) Prevention and Control Grants Assistance Listing Number: 93.977 Federal Award Identification Number and Year: Pass-Through Agency: Texas Department of State and Health Services Pass-Through Number(s): HHS000031000001; HHS001201000001 Award Period: 8/1/18-12/31/23; 1/1/24-8/31/25 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition: Suspension and debarment check was not completed for one of four vendors tested and was not completed timely for the other three tested vendors. Questioned costs: None Context: A corrective action plan (CAP) was implemented to address prior audit finding, however due to the timing of the prior year audit and CAP, the improvements were not yet implemented until partially through the current audit period. Cause: Controls were insufficient to ensure suspension and debarment check was performed on all vendors with covered transactions prior to implementation of prior year audit's CAP. Effect: Could have entered into covered transactions with suspended or debarred vendors. Repeat Finding: 2023-001 Recommendation: CLA recommends Cardea update policies to ensure that Uniform Guidance requirements are met to perform and document suspension and debarment checks are being done. Views of responsible officials: There is no disagreement with the audit finding.