FAC Explorer

Audit 366168

FY End
2024-03-31
Total Expended
$2.96M
Findings
4
Programs
3
Organization: North Mississippi Priamry Health Care INC (MS)
Year: 2024 Accepted: 2025-09-12
Auditor: Franks Franks Wilemon & Hagood P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
576274 2024-003 - - L
576275 2024-003 - - L
1152716 2024-003 - - L
1152717 2024-003 - - L

Programs

ALN Program Spent Major Findings
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.32M Yes 1
93.526 Grants for Capital Development in Health Centers $443,908 - 0
93.527 Grants for New and Expanded Services Under the Health Center Program $187,179 Yes 1

Contacts

Name Title Type
NWFMRYU432U5 Steve Reed Auditee
6625023137 Amy Greer Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: The schedule of expenditures of federal awards (the Schedule) includes federal award activity of North Mississippi Primary Healthcare, Inc. under programs of the federal government for the year ended March 31, 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 North Mississippi Primary Healthcare, Inc., it is not intended to and does not present the financial position, change in net assets or cash flows of North Mississippi Primary Healthcare, Inc. De Minimis Rate Used: N Rate Explanation: North Mississippi Primary Healthcare, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The schedule of expenditures of federal awards (the Schedule) includes federal award activity of North Mississippi Primary Healthcare, Inc. under programs of the federal government for the year ended March 31, 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 North Mississippi Primary Healthcare, Inc., it is not intended to and does not present the financial position, change in net assets or cash flows of North Mississippi Primary Healthcare, Inc.
Title: NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The schedule of expenditures of federal awards (the Schedule) includes federal award activity of North Mississippi Primary Healthcare, Inc. under programs of the federal government for the year ended March 31, 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 North Mississippi Primary Healthcare, Inc., it is not intended to and does not present the financial position, change in net assets or cash flows of North Mississippi Primary Healthcare, Inc. De Minimis Rate Used: N Rate Explanation: North Mississippi Primary Healthcare, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. 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. North Mississippi Primary Healthcare, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-003
2024-003 Non-Compliance Federal Program: Health Center Program Cluster – CFDA 93.224 & 93.527 Grants for Capital Development in Health Centers – CFDA 93.526 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: N/A (Direct Award) Repeat Finding: No Questioned Costs: None Criteria: Per 2 CFR §200.512(b)(1), the auditee must submit the reporting package, which includes the Data Collection Form, to the Federal Audit Clearinghouse (FAC) within the earlier of: • 30 calendar days after receipt of the auditor’s report, or • Nine months after the end of the audit period. Condition: During our audit of the fiscal year ended March 31, 2024, we noted that the auditee submitted its FY 2023 Data Collection Form to the FAC after the required due date. Cause: The late submission was due a delay in the completion of the FY 2023 financial statement audit due primarily to turnover in key accounting staff. Effect: Failure to submit the DCF within the required timeframe results in noncompliance with federal reporting requirements and could lead to increased federal oversight, potential restrictions on future funding, and impact the auditee’s compliance history with granting agencies. Recommendation: The Organization’s should implement controls and processes to ensure financial statement audits are prepared timely to allow for Data Collection Form submissions within the required timeframe. Response: Management concurs with the finding. The delay was caused by turnover in key accounting staff which resulted in delaying the financial statement audit. Management has since implemented a staffing plan ensure timely audits and DCF submission in future periods. Management believes these measures will prevent recurrence.
Finding 2024-003
2024-003 Non-Compliance Federal Program: Health Center Program Cluster – CFDA 93.224 & 93.527 Grants for Capital Development in Health Centers – CFDA 93.526 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: N/A (Direct Award) Repeat Finding: No Questioned Costs: None Criteria: Per 2 CFR §200.512(b)(1), the auditee must submit the reporting package, which includes the Data Collection Form, to the Federal Audit Clearinghouse (FAC) within the earlier of: • 30 calendar days after receipt of the auditor’s report, or • Nine months after the end of the audit period. Condition: During our audit of the fiscal year ended March 31, 2024, we noted that the auditee submitted its FY 2023 Data Collection Form to the FAC after the required due date. Cause: The late submission was due a delay in the completion of the FY 2023 financial statement audit due primarily to turnover in key accounting staff. Effect: Failure to submit the DCF within the required timeframe results in noncompliance with federal reporting requirements and could lead to increased federal oversight, potential restrictions on future funding, and impact the auditee’s compliance history with granting agencies. Recommendation: The Organization’s should implement controls and processes to ensure financial statement audits are prepared timely to allow for Data Collection Form submissions within the required timeframe. Response: Management concurs with the finding. The delay was caused by turnover in key accounting staff which resulted in delaying the financial statement audit. Management has since implemented a staffing plan ensure timely audits and DCF submission in future periods. Management believes these measures will prevent recurrence.
Finding 2024-003
2024-003 Non-Compliance Federal Program: Health Center Program Cluster – CFDA 93.224 & 93.527 Grants for Capital Development in Health Centers – CFDA 93.526 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: N/A (Direct Award) Repeat Finding: No Questioned Costs: None Criteria: Per 2 CFR §200.512(b)(1), the auditee must submit the reporting package, which includes the Data Collection Form, to the Federal Audit Clearinghouse (FAC) within the earlier of: • 30 calendar days after receipt of the auditor’s report, or • Nine months after the end of the audit period. Condition: During our audit of the fiscal year ended March 31, 2024, we noted that the auditee submitted its FY 2023 Data Collection Form to the FAC after the required due date. Cause: The late submission was due a delay in the completion of the FY 2023 financial statement audit due primarily to turnover in key accounting staff. Effect: Failure to submit the DCF within the required timeframe results in noncompliance with federal reporting requirements and could lead to increased federal oversight, potential restrictions on future funding, and impact the auditee’s compliance history with granting agencies. Recommendation: The Organization’s should implement controls and processes to ensure financial statement audits are prepared timely to allow for Data Collection Form submissions within the required timeframe. Response: Management concurs with the finding. The delay was caused by turnover in key accounting staff which resulted in delaying the financial statement audit. Management has since implemented a staffing plan ensure timely audits and DCF submission in future periods. Management believes these measures will prevent recurrence.
Finding 2024-003
2024-003 Non-Compliance Federal Program: Health Center Program Cluster – CFDA 93.224 & 93.527 Grants for Capital Development in Health Centers – CFDA 93.526 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: N/A (Direct Award) Repeat Finding: No Questioned Costs: None Criteria: Per 2 CFR §200.512(b)(1), the auditee must submit the reporting package, which includes the Data Collection Form, to the Federal Audit Clearinghouse (FAC) within the earlier of: • 30 calendar days after receipt of the auditor’s report, or • Nine months after the end of the audit period. Condition: During our audit of the fiscal year ended March 31, 2024, we noted that the auditee submitted its FY 2023 Data Collection Form to the FAC after the required due date. Cause: The late submission was due a delay in the completion of the FY 2023 financial statement audit due primarily to turnover in key accounting staff. Effect: Failure to submit the DCF within the required timeframe results in noncompliance with federal reporting requirements and could lead to increased federal oversight, potential restrictions on future funding, and impact the auditee’s compliance history with granting agencies. Recommendation: The Organization’s should implement controls and processes to ensure financial statement audits are prepared timely to allow for Data Collection Form submissions within the required timeframe. Response: Management concurs with the finding. The delay was caused by turnover in key accounting staff which resulted in delaying the financial statement audit. Management has since implemented a staffing plan ensure timely audits and DCF submission in future periods. Management believes these measures will prevent recurrence.