FAC Explorer

Audit 367237

FY End
2024-12-31
Total Expended
$2.00M
Findings
15
Programs
2
Organization: South Central Medical and Resource Center, Inc. (OK)
Year: 2024 Accepted: 2025-09-24
Auditor: Johnston and Bryant Certified Public Accountants

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1154894 2024-001 Material Weakness Yes C
1154895 2024-002 Material Weakness Yes C
1154896 2024-003 Material Weakness Yes B
1154897 2024-004 Material Weakness Yes C
1154898 2024-005 Material Weakness Yes C
1154899 2024-006 Material Weakness Yes L
1154900 2024-007 Material Weakness Yes L
1154901 2024-008 Material Weakness Yes A
1154902 2024-009 Material Weakness Yes B
1154903 2024-010 Material Weakness Yes I
1154904 2024-011 Material Weakness Yes I
1154905 2024-012 Material Weakness Yes C
1154906 2024-013 Material Weakness Yes H
1154907 2024-014 Material Weakness Yes C
1154908 2024-015 Material Weakness Yes N

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) $1.78M Yes 15
21.027 Coronavirus State and Local Fiscal Recovery Funds $227,330 Yes 0

Contacts

Name Title Type
MHVVQRBAD4P3 Frannie Watts Auditee
4057561414 Allen Bryant, C.p.a. Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant expenditures of South Central Medical and Resouce Center, Inc. for the year ended December 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 Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.The organization has elected not to use the 10-percent de minimis direct cost rate as allowed under the Uniform Guidance.
No amounts were passed through to a sub recipient.

Finding Details

Finding 2024-001
We recommend that South Central Medical and Resource Center, Inc. implement formal procedures requiring the preparation and review of bank reconciliations for all cash accounts within 30 days of month-end. Staff should be trained on these procedures, and reconciliations should be reviewed and approved by management including the board of directors or finance committee to ensure accuracy and accountability.
Finding 2024-002
We recommend that the organization implement written accounting procedures that include maintaining an accounts receivable subsidiary ledger and reconciling it to the general ledger on a monthly basis. Staff responsible for accounts receivable should be trained to perform and document these reconciliations.
Finding 2024-003
5. Proper documentation retained to support the inventory process.
Finding 2024-004
· Consider enhancing internal control documentation (e.g., procedures checklist) similar to those recommended in nonprofit accounting guides.
Finding 2024-005
Provide training to finance staff on best practices in cash management for non-profits.
Finding 2024-006
Consider engaging an external consultant or CPA firm experienced in healthcare compliance to assist with cost report preparation and filing procedures in future periods.
Finding 2024-007
Monitor and review compliance with policies quarterly through finance department reports, escalating oversight to the board’s finance or compliance committee as needed.
Finding 2024-008
4. Conduct quarterly internal audits of provider files and encounter data to ensure ongoing compliance.
Finding 2024-009
Provide staff training on revised policy and internal control expectations, and issue a memo reinforcing accountability
Finding 2024-010
5. Conduct quarterly internal procurement audits; track corrective actions.
Finding 2024-011
5. Conduct quarterly compliance testing of procurement files to verify inclusion of exclusion checks.
Finding 2024-012
1. Provide staff training on proper cash management and documentation standards under 2 CFR § 200.305.
Finding 2024-013
6. Institute periodic internal audit or monitoring reviews of grant timelines and period-of-performance compliance.
Finding 2024-014
5. Provide training for financial and program staff on federal budget monitoring requirements.
Finding 2024-015
6. Provide staff training on SFDP compliance standards, documentation expectations, and policy implementation.