FAC Explorer

Audit 3653

FY End
2022-12-31
Total Expended
$1.48M
Findings
12
Programs
2
Organization: Sapphire Community Health, Inc. (MT)
Year: 2022 Accepted: 2023-11-17
Auditor: Peterson CPA Group PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2095 2022-002 Significant Deficiency - P
2096 2022-002 Significant Deficiency - P
2097 2022-002 Significant Deficiency - P
2098 2022-002 Significant Deficiency - P
2099 2022-002 Significant Deficiency - P
2100 2022-002 Significant Deficiency - P
578537 2022-002 Significant Deficiency - P
578538 2022-002 Significant Deficiency - P
578539 2022-002 Significant Deficiency - P
578540 2022-002 Significant Deficiency - P
578541 2022-002 Significant Deficiency - P
578542 2022-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $33,568 Yes 1
93.526 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $21,162 - 0

Contacts

Name Title Type
VGZRDDBCV814 Janet Woodburn Auditee
4065410494 Dan Peterson 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Sapphire Community Health, Inc. 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedule presents only a selection of the operations of Sapphire Community Health, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Sapphire Community Health, Inc.
Title: Program Descriptions 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate underserved population of Ravalli County, Montana. Sapphire Community Health, Inc. receives a significant portion of its funding from a grant through the U.S. Department of Health and Human Services under the Health Centers Program Cluster (CFDA 93.224 and CFDA 93.527), which were the major federal programs for the year ended December 31, 2022.

Finding Details

Finding 2022-002
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
Finding 2022-002
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
Finding 2022-002
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
Finding 2022-002
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
Finding 2022-002
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
Finding 2022-002
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
Finding 2022-002
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
Finding 2022-002
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
Finding 2022-002
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
Finding 2022-002
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
Finding 2022-002
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
Finding 2022-002
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.