FAC Explorer

Audit 372905

FY End
2024-12-31
Total Expended
$5.04M
Findings
2
Programs
2
Organization: Winn Community Health Center, Inc. (LA)
Year: 2024 Accepted: 2025-12-03
Auditor: CHW LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1163381 2024-001 Material Weakness Yes L
1163382 2024-002 Material Weakness Yes C

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) $4.95M Yes 2
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $60,000 Yes 0

Contacts

Name Title Type
HWLAJL9P1NW7 Missy Hyman Auditee
3186480375 Robert Church Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) summarizes the expenditures of Winn Community Health Center, Inc. (the “Center”) under programs of the federal government 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 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 for the Center.

Finding Details

Finding 2024-001
2024-001 Federal Clearinghouse Late Filing ALN: 93.224 Program: Community Health Center Cluster, Section 330 Agency: US Department of Health and Human Services Compliance Requirement: L Reporting Criteria: Recipients of federal funds at the major program level are required to submit audited consolidated financial statements to the federal clearinghouse either nine months after year end or thirty days after the audit report is accepted by those charged with governance. Finding/ Condition: The Center failed to comply with the time requirement for federal clearinghouse submissions. Questioned Cost: None. Effect: The Center is in violation of Federal Clearinghouse regulations. Cause: Personnel availability delayed the completion of the audit. Repeat Finding: No. Recommendation: We recommend that the Center begin the audit process earlier in the year to allow for unforeseen delays. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan on page 37.
Finding 2024-002
2024-002 Cash Management Compliance ALN: 93.224 Program: Community Health Center Cluster, Section 330 Agency: US Department of Health and Human Services Compliance Requirement: C Cash Management Criteria: The compliance supplement requires organizations receiving federal funds to establish controls and procedures that would minimize the amount of time between drawdowns and the disbursements of grant funds. Finding/ Condition: Federal drawdowns were made prior to disbursement of funds in anticipation of a government shutdown. Questioned Cost: None. Effect: Drawdowns occurred before needed for disbursement purposes. Cause: Uncertainty with the federal funding sources caused normal internal controls and processes to not be followed. Repeat Finding: No. Recommendation: We recommend training for staff to ensure cash management requirements are followed. Management should track the status of the federally funded cash disbursements against the need to draw down funds on related grants. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding. Please refer to the corrective action plan on page 37.