FAC Explorer

Audit 36812

FY End
2022-06-30
Total Expended
$4.01M
Findings
2
Programs
4
Organization: National Health Care for the Homeless Council, Inc. (TN)
Year: 2022 Accepted: 2023-03-30
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37994 2022-001 Material Weakness - M
614436 2022-001 Material Weakness - M

Programs

ALN Program Spent Major Findings
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $1.66M Yes 1
93.129 Technical and Non-Financial Assistance to Health Centers $58,089 - 0
93.778 Medical Assistance Program $32,866 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $19,143 - 0

Contacts

Name Title Type
DRTHHDE2RZ26 Melanie Harper Auditee
6152262292 Mike Webber Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal grant activity of National Health Care for the Homeless Council, Inc. (the "Council) under programs of the federal government for the year ended June 30, 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 for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Council, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Council. 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Council has not elected to use the 10-percent de minimis indirect cost rate.

Finding Details

Finding 2022-001
2022-001 ? Subrecipient Monitoring U.S. Department of Health and Human Services AL #93.421 Vaccine Ambassador Program Federal Grantor/ Pass-Through Grantor Grant Number Grant Period National Association of N/A 09/01/21 ? 12/30/22 Community Health Centers, Inc. Questioned costs: None How the questioned costs were computed: Not applicable Condition: NHCHC did not report subaward information to the subrecipient as required by 2 CFR section 200.331(a)(1). Criteria: Federal Regulation 2 CFR Section 200.331(a)(1) requires that subaward documents, including terms and conditions of the subaward, are provided to the subrecipients so they are aware of the award information to comply with federal statutes, regulations, and terms and conditions of the award. Cause: Management was unaware of the subrecipient monitoring requirements when NHCHC made subgrant awards and did not include the required information in the subgrant awards. Effect: Because of the above condition, NHCHC was not in compliance with this compliance requirement and a material weakness in internal controls over compliance exists. Recommendation: We recommend that NHCHC establish procedures to ensure it is aware of all terms and conditions of its grant awards and includes the required information in its subgrant awards. View of responsible official: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-001
2022-001 ? Subrecipient Monitoring U.S. Department of Health and Human Services AL #93.421 Vaccine Ambassador Program Federal Grantor/ Pass-Through Grantor Grant Number Grant Period National Association of N/A 09/01/21 ? 12/30/22 Community Health Centers, Inc. Questioned costs: None How the questioned costs were computed: Not applicable Condition: NHCHC did not report subaward information to the subrecipient as required by 2 CFR section 200.331(a)(1). Criteria: Federal Regulation 2 CFR Section 200.331(a)(1) requires that subaward documents, including terms and conditions of the subaward, are provided to the subrecipients so they are aware of the award information to comply with federal statutes, regulations, and terms and conditions of the award. Cause: Management was unaware of the subrecipient monitoring requirements when NHCHC made subgrant awards and did not include the required information in the subgrant awards. Effect: Because of the above condition, NHCHC was not in compliance with this compliance requirement and a material weakness in internal controls over compliance exists. Recommendation: We recommend that NHCHC establish procedures to ensure it is aware of all terms and conditions of its grant awards and includes the required information in its subgrant awards. View of responsible official: Management agrees with the assessment and has committed to a corrective action plan.