FAC Explorer

Audit 367290

FY End
2023-09-30
Total Expended
$1.02M
Findings
1
Programs
2
Organization: Copa Health, Inc. (AZ)
Year: 2023 Accepted: 2025-09-24
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1154956 2023-005 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $689,270 Yes 1
14.218 Community Development Block Grants/entitlement Grants $332,443 Yes 0

Contacts

Name Title Type
R7YFQJMV9KZ9 Joe Keeper Auditee
6023272542 Christine M. Abell Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Copa Health, Inc. under programs of the federal government for the year ended September 30, 2023. The information in the 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The consolidated financial statements reflect revenue recognized from Provider Relief Fund (PRF) of approximately $247,000 for the year ended September 30, 2023. The SEFA includes PRF of approximately $689,200 that were received in PRF Period 4 in accordance with the requirements of the compliance supplement for assistance listing number 93.498.

Finding Details

Finding 2023-005
Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Organization's special reports submitted to the Department of Health and Human Services were not reviewed and approved by a separate individual outside of the preparer. Questioned Costs: Unknown Context: Key line items were tested on the Period 4 special reports submitted to the Department of Health and Human Services. 2 reports were tested, which both lacked appropriate approval. Cause: The Organization did not have an internal control process in place to ensure review and approval of the reports being submitted to the Department of Health and Human Services (HHS). Effect: There is a possibility that the reports may not be accurately completed. Repeat Finding: Yes Recommendation: We recommend that management implement a control process which includes approval of required reports to be submitted to the federal agency.