Audit 358577

Criteria: There was a material audit adjustment identified as a result of our audit procedures performed for the year ending June 30, 2024. Condition: There is no guidance on the treatment of funds received during the current fiscal period and an adjustment was required after the audit had commenced for the year ended June 30, 2024. Cause: There was not proper accountability of the accounting firm in order to complete the audit by the required timeframe for the year ending June 30, 2024. Effect or potential effect: The June 30, 2024 financial statements prepared by management were materially misstated due to the timing of an adjustment management provided after the commencement of the audit. Identification of Repeat Finding: This is a repeat finding of number 2023-001. Recommendation: We recommend that the Organization establish policies and procedures surrounding the month-end general ledger close process that ensures that all general ledger account balances are properly reconciled and approved by a separate individual. View of Responsible Official: Management is in agreement with this finding and has increased the level of communication with the new accounting firm to ensure all adjustment are entered prior to the commencement of the audit.

Criteria: There was a material audit adjustment identified as a result of our audit procedures performed for the year ending June 30, 2024. Condition: There is no guidance on the treatment of funds received during the current fiscal period and an adjustment was required after the audit had commenced for the year ended June 30, 2024. Cause: There was not proper accountability of the accounting firm in order to complete the audit by the required timeframe for the year ending June 30, 2024. Effect or potential effect: The June 30, 2024 financial statements prepared by management were materially misstated due to the timing of an adjustment management provided after the commencement of the audit. Identification of Repeat Finding: This is a repeat finding of number 2023-001. Recommendation: We recommend that the Organization establish policies and procedures surrounding the month-end general ledger close process that ensures that all general ledger account balances are properly reconciled and approved by a separate individual. View of Responsible Official: Management is in agreement with this finding and has increased the level of communication with the new accounting firm to ensure all adjustment are entered prior to the commencement of the audit.

Criteria: There was a material audit adjustment identified as a result of our audit procedures performed for the year ending June 30, 2024. Condition: There is no guidance on the treatment of funds received during the current fiscal period and an adjustment was required after the audit had commenced for the year ended June 30, 2024. Cause: There was not proper accountability of the accounting firm in order to complete the audit by the required timeframe for the year ending June 30, 2024. Effect or potential effect: The June 30, 2024 financial statements prepared by management were materially misstated due to the timing of an adjustment management provided after the commencement of the audit. Identification of Repeat Finding: This is a repeat finding of number 2023-001. Recommendation: We recommend that the Organization establish policies and procedures surrounding the month-end general ledger close process that ensures that all general ledger account balances are properly reconciled and approved by a separate individual. View of Responsible Official: Management is in agreement with this finding and has increased the level of communication with the new accounting firm to ensure all adjustment are entered prior to the commencement of the audit.

Finding #2024-002 Identification of the federal program: Department of Health and Human Services Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.224 Grants for New and Expanded Services under the Health Center Program 93.527 Grants for New and Expanded Services under the Health Center Program 93.527 Criteria: The federal data collection form is required to be filed by no later than the end of the ninth month following the year-end date. Condition: There was a minor delay in closing the general ledger for the fiscal year ended June 30, 2023, which delayed the start of the financial and federal single audits, resulting in the untimely filing of the federal data collection form. Cause: There was a lack of communication at the accounting firm towards the required timing of filing the federal audit report. Effect: The Center cannot be considered a low-risk auditee for purposes of federal single audit for the next two consecutive years. Questioned Costs: None Context: The Center has a formal set of procedures to ensure that the general ledger is closed, and all material accounts reconciled within a set period of time to allow for timely completion of the required audits and filing. The accounting firm was not able to complete their work within the required time frame. Recommendation: Management should continue to enhance their formal policies and procedures, which includes a timeline, to ensure that the audit have commenced before a specific deadline to ensure adherence to the federal clearinghouse deadline. View of Responsible Official: We are in agreement with the above recommendations and have changed accounting firms to ensure a specific timeline to complete the audit to adherence with the federal deadline.

Finding #2024-002 Identification of the federal program: Department of Health and Human Services Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.224 Grants for New and Expanded Services under the Health Center Program 93.527 Grants for New and Expanded Services under the Health Center Program 93.527 Criteria: The federal data collection form is required to be filed by no later than the end of the ninth month following the year-end date. Condition: There was a minor delay in closing the general ledger for the fiscal year ended June 30, 2023, which delayed the start of the financial and federal single audits, resulting in the untimely filing of the federal data collection form. Cause: There was a lack of communication at the accounting firm towards the required timing of filing the federal audit report. Effect: The Center cannot be considered a low-risk auditee for purposes of federal single audit for the next two consecutive years. Questioned Costs: None Context: The Center has a formal set of procedures to ensure that the general ledger is closed, and all material accounts reconciled within a set period of time to allow for timely completion of the required audits and filing. The accounting firm was not able to complete their work within the required time frame. Recommendation: Management should continue to enhance their formal policies and procedures, which includes a timeline, to ensure that the audit have commenced before a specific deadline to ensure adherence to the federal clearinghouse deadline. View of Responsible Official: We are in agreement with the above recommendations and have changed accounting firms to ensure a specific timeline to complete the audit to adherence with the federal deadline.

Finding #2024-002 Identification of the federal program: Department of Health and Human Services Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.224 Grants for New and Expanded Services under the Health Center Program 93.527 Grants for New and Expanded Services under the Health Center Program 93.527 Criteria: The federal data collection form is required to be filed by no later than the end of the ninth month following the year-end date. Condition: There was a minor delay in closing the general ledger for the fiscal year ended June 30, 2023, which delayed the start of the financial and federal single audits, resulting in the untimely filing of the federal data collection form. Cause: There was a lack of communication at the accounting firm towards the required timing of filing the federal audit report. Effect: The Center cannot be considered a low-risk auditee for purposes of federal single audit for the next two consecutive years. Questioned Costs: None Context: The Center has a formal set of procedures to ensure that the general ledger is closed, and all material accounts reconciled within a set period of time to allow for timely completion of the required audits and filing. The accounting firm was not able to complete their work within the required time frame. Recommendation: Management should continue to enhance their formal policies and procedures, which includes a timeline, to ensure that the audit have commenced before a specific deadline to ensure adherence to the federal clearinghouse deadline. View of Responsible Official: We are in agreement with the above recommendations and have changed accounting firms to ensure a specific timeline to complete the audit to adherence with the federal deadline.

Criteria: There was a material audit adjustment identified as a result of our audit procedures performed for the year ending June 30, 2024. Condition: There is no guidance on the treatment of funds received during the current fiscal period and an adjustment was required after the audit had commenced for the year ended June 30, 2024. Cause: There was not proper accountability of the accounting firm in order to complete the audit by the required timeframe for the year ending June 30, 2024. Effect or potential effect: The June 30, 2024 financial statements prepared by management were materially misstated due to the timing of an adjustment management provided after the commencement of the audit. Identification of Repeat Finding: This is a repeat finding of number 2023-001. Recommendation: We recommend that the Organization establish policies and procedures surrounding the month-end general ledger close process that ensures that all general ledger account balances are properly reconciled and approved by a separate individual. View of Responsible Official: Management is in agreement with this finding and has increased the level of communication with the new accounting firm to ensure all adjustment are entered prior to the commencement of the audit.

Criteria: There was a material audit adjustment identified as a result of our audit procedures performed for the year ending June 30, 2024. Condition: There is no guidance on the treatment of funds received during the current fiscal period and an adjustment was required after the audit had commenced for the year ended June 30, 2024. Cause: There was not proper accountability of the accounting firm in order to complete the audit by the required timeframe for the year ending June 30, 2024. Effect or potential effect: The June 30, 2024 financial statements prepared by management were materially misstated due to the timing of an adjustment management provided after the commencement of the audit. Identification of Repeat Finding: This is a repeat finding of number 2023-001. Recommendation: We recommend that the Organization establish policies and procedures surrounding the month-end general ledger close process that ensures that all general ledger account balances are properly reconciled and approved by a separate individual. View of Responsible Official: Management is in agreement with this finding and has increased the level of communication with the new accounting firm to ensure all adjustment are entered prior to the commencement of the audit.

Criteria: There was a material audit adjustment identified as a result of our audit procedures performed for the year ending June 30, 2024. Condition: There is no guidance on the treatment of funds received during the current fiscal period and an adjustment was required after the audit had commenced for the year ended June 30, 2024. Cause: There was not proper accountability of the accounting firm in order to complete the audit by the required timeframe for the year ending June 30, 2024. Effect or potential effect: The June 30, 2024 financial statements prepared by management were materially misstated due to the timing of an adjustment management provided after the commencement of the audit. Identification of Repeat Finding: This is a repeat finding of number 2023-001. Recommendation: We recommend that the Organization establish policies and procedures surrounding the month-end general ledger close process that ensures that all general ledger account balances are properly reconciled and approved by a separate individual. View of Responsible Official: Management is in agreement with this finding and has increased the level of communication with the new accounting firm to ensure all adjustment are entered prior to the commencement of the audit.

Finding #2024-002 Identification of the federal program: Department of Health and Human Services Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.224 Grants for New and Expanded Services under the Health Center Program 93.527 Grants for New and Expanded Services under the Health Center Program 93.527 Criteria: The federal data collection form is required to be filed by no later than the end of the ninth month following the year-end date. Condition: There was a minor delay in closing the general ledger for the fiscal year ended June 30, 2023, which delayed the start of the financial and federal single audits, resulting in the untimely filing of the federal data collection form. Cause: There was a lack of communication at the accounting firm towards the required timing of filing the federal audit report. Effect: The Center cannot be considered a low-risk auditee for purposes of federal single audit for the next two consecutive years. Questioned Costs: None Context: The Center has a formal set of procedures to ensure that the general ledger is closed, and all material accounts reconciled within a set period of time to allow for timely completion of the required audits and filing. The accounting firm was not able to complete their work within the required time frame. Recommendation: Management should continue to enhance their formal policies and procedures, which includes a timeline, to ensure that the audit have commenced before a specific deadline to ensure adherence to the federal clearinghouse deadline. View of Responsible Official: We are in agreement with the above recommendations and have changed accounting firms to ensure a specific timeline to complete the audit to adherence with the federal deadline.

Finding #2024-002 Identification of the federal program: Department of Health and Human Services Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.224 Grants for New and Expanded Services under the Health Center Program 93.527 Grants for New and Expanded Services under the Health Center Program 93.527 Criteria: The federal data collection form is required to be filed by no later than the end of the ninth month following the year-end date. Condition: There was a minor delay in closing the general ledger for the fiscal year ended June 30, 2023, which delayed the start of the financial and federal single audits, resulting in the untimely filing of the federal data collection form. Cause: There was a lack of communication at the accounting firm towards the required timing of filing the federal audit report. Effect: The Center cannot be considered a low-risk auditee for purposes of federal single audit for the next two consecutive years. Questioned Costs: None Context: The Center has a formal set of procedures to ensure that the general ledger is closed, and all material accounts reconciled within a set period of time to allow for timely completion of the required audits and filing. The accounting firm was not able to complete their work within the required time frame. Recommendation: Management should continue to enhance their formal policies and procedures, which includes a timeline, to ensure that the audit have commenced before a specific deadline to ensure adherence to the federal clearinghouse deadline. View of Responsible Official: We are in agreement with the above recommendations and have changed accounting firms to ensure a specific timeline to complete the audit to adherence with the federal deadline.

Finding #2024-002 Identification of the federal program: Department of Health and Human Services Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.224 Grants for New and Expanded Services under the Health Center Program 93.527 Grants for New and Expanded Services under the Health Center Program 93.527 Criteria: The federal data collection form is required to be filed by no later than the end of the ninth month following the year-end date. Condition: There was a minor delay in closing the general ledger for the fiscal year ended June 30, 2023, which delayed the start of the financial and federal single audits, resulting in the untimely filing of the federal data collection form. Cause: There was a lack of communication at the accounting firm towards the required timing of filing the federal audit report. Effect: The Center cannot be considered a low-risk auditee for purposes of federal single audit for the next two consecutive years. Questioned Costs: None Context: The Center has a formal set of procedures to ensure that the general ledger is closed, and all material accounts reconciled within a set period of time to allow for timely completion of the required audits and filing. The accounting firm was not able to complete their work within the required time frame. Recommendation: Management should continue to enhance their formal policies and procedures, which includes a timeline, to ensure that the audit have commenced before a specific deadline to ensure adherence to the federal clearinghouse deadline. View of Responsible Official: We are in agreement with the above recommendations and have changed accounting firms to ensure a specific timeline to complete the audit to adherence with the federal deadline.