FAC Explorer

Audit 36008

FY End
2022-12-31
Total Expended
$4.11M
Findings
2
Programs
7
Organization: Better Health Together (WA)
Year: 2022 Accepted: 2023-09-26
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36913 2022-001 Material Weakness Yes M
613355 2022-001 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $1.94M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.28M Yes 1
93.767 Children's Health Insurance Program $150,611 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $142,689 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $125,396 - 0
14.267 Continuum of Care Program $104,138 - 0
93.516 Affordable Care Act (aca) Public Health Training Centers Program $26,018 - 0

Contacts

Name Title Type
RFJEJMY7M1V1 Kim Heath Auditee
5093217500 Jaclyne Hawley Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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 for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Better Health Together under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Better Health Together, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Better Health Together.

Finding Details

Finding 2022-001
Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 200.303 specifies that a nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: BHT did not have policies and procedures in place to ensure all the requirements of subrecipient monitoring were being performed. Context: Of the five subrecipients selected for testing (there were seven in the population), we noted that limited subrecipient monitoring procedures were performed. Cause: Policies and procedures were not in place to provide adequate subrecipient monitoring. Effect: BHT could pass through federal funding to subrecipients who do not have the internal policies and controls in place to properly manage the federal funding. Repeat Finding: Yes. Prior year finding 2021-003. Recommendation: We recommend that BHT implements policies and procedures to perform subrecipient monitoring.
Finding 2022-001
Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 200.303 specifies that a nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: BHT did not have policies and procedures in place to ensure all the requirements of subrecipient monitoring were being performed. Context: Of the five subrecipients selected for testing (there were seven in the population), we noted that limited subrecipient monitoring procedures were performed. Cause: Policies and procedures were not in place to provide adequate subrecipient monitoring. Effect: BHT could pass through federal funding to subrecipients who do not have the internal policies and controls in place to properly manage the federal funding. Repeat Finding: Yes. Prior year finding 2021-003. Recommendation: We recommend that BHT implements policies and procedures to perform subrecipient monitoring.