Audit 372818

FY End

2024-09-30

Total Expended

$3.79M

Findings

Programs

Organization: Genesis Community Health, Inc. (FL)

Year: 2024 Accepted: 2025-12-02

Auditor: WITHUMSMITH+BROWN PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1163295	2024-001	Material Weakness	Yes	Allowable Costs/Cost Principles

Programs

ALN	Program	Spent	Major
93.224	HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE)	$184,809	Yes
93.526	GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS	$174,395	Yes
93.767	CHILDREN'S HEALTH INSURANCE PROGRAM	$126,285	Yes
93.243	SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE	$82,894	Yes
93.527	GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM	$19,585	Yes

Contacts

Name	Title	Type
GCPRCWJV2XG7	Deanna Warren	Auditee
5617356553	Erik A. Halluska, CPA	Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Genesis Community Health, Inc. (the “Center”) under programs of the federal government for the year ended September 30, 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 the Center, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Center.

The Center submits requests for reimbursement to the Department of Health and Human Services on a periodic basis. At September 30, 2024, the Department of Health and Human Services owed the Center $108,497.

The Center did not provide any federal funds to subrecipients.

Finding Details

Finding 2024-001

Federal Programs: U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers (Assistance Listing #93.224 & 93.527) Finding Type: Significant Deficiency in Internal Control over Compliance Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs and report federal expenditures via the Federal Financial Reports at intervals specified within the applicable grant awards. Condition and Context: For the annual submission of the H80CS24107 grant, the center submitted the required federal financial report 91 days after the date the report was due. Cause: During the year, the Center experienced turnover within the finance department and which cause a lapse in duties pertaining to the submission of this report. Effect: As a result the report was not filed timely, there was no noted financial impact of the late submission. Questioned Costs: None Recommendation: The Center should implement a more robust process and related internal controls surrounding the reporting of grant expenditures. Views of Responsible Officials: Management agrees with the finding. Planned Implementation of Corrective Action: Additional preventive internal control procedures will be implemented, designating a secondary individual responsible for submission should the primary individual leave or be terminated. These procedures and internal controls have been implemented as of the date of this report. Person Responsible for Corrective Action: Chief Executive Officer