FAC Explorer

Audit 37315

FY End
2022-09-30
Total Expended
$2.18M
Findings
2
Programs
5
Organization: B-K Health Center, Inc. (d/b/a Nepa Community Health Care) (PA)
Year: 2022 Accepted: 2023-01-24
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
40156 2022-001 Significant Deficiency Yes L
616598 2022-001 Significant Deficiency Yes L

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) $452,770 Yes 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $203,125 - 0
93.268 Immunization Cooperative Agreements $141,984 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $56,522 - 0
93.461 Covid-19 Testing for the Uninsured $925 - 0

Contacts

Name Title Type
R9J7LN6F23H4 Kristen Follert Auditee
5702785157 Danielle Hawley Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting and Presentation Accounting Policies: Expenditures on the schedule are reporting on the accrual basis of accounting. Such expenditures are recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of B-K Health Center Inc. d/b/a NEPA Community Health Care (the Organization) for the year ended September 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The schedule presents only a selected portion of the operations of the Organization, and is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.

Finding Details

Finding 2022-001
2022-001 - Significant Deficiency in Internal Control - Reporting Assistance Listing No.: 93.224/93.527 Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: Not applicable Award Year: 2022 Compliance Requirement: Reporting Criteria: The Organization is required to submit an Annual Federal Financial Report by July 30, 2022. Condition/Context: The Organization was required to submit the Annual Federal Financial Report by July 30, 2022 and the report was submitted on September 1, 2022. This is not a statistically valid sample. Questioned Costs: There are no questioned costs associated with this finding. Cause: The Organization did not file the final reporting package within the required timeframe due to an oversight. Effect: The Organization did not comply with the reporting requirements for the submission of the Annual Federal Financial Report. Recommendation: The Organization should implement procedures to identify and ensure compliance with all reporting requirements for the program. Views of Responsible Officials: The Organization agrees with the finding. Both the Chief Executive Officer (CEO) and Chief Financial Officer (CFO) will add the reporting deadlines to their calendars to ensure timely filing. The CFO will prepare the document for reporting and the CEO will certify documents. A monthly update will be given to the finance committee as to reports filed for the prior month.
Finding 2022-001
2022-001 - Significant Deficiency in Internal Control - Reporting Assistance Listing No.: 93.224/93.527 Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: Not applicable Award Year: 2022 Compliance Requirement: Reporting Criteria: The Organization is required to submit an Annual Federal Financial Report by July 30, 2022. Condition/Context: The Organization was required to submit the Annual Federal Financial Report by July 30, 2022 and the report was submitted on September 1, 2022. This is not a statistically valid sample. Questioned Costs: There are no questioned costs associated with this finding. Cause: The Organization did not file the final reporting package within the required timeframe due to an oversight. Effect: The Organization did not comply with the reporting requirements for the submission of the Annual Federal Financial Report. Recommendation: The Organization should implement procedures to identify and ensure compliance with all reporting requirements for the program. Views of Responsible Officials: The Organization agrees with the finding. Both the Chief Executive Officer (CEO) and Chief Financial Officer (CFO) will add the reporting deadlines to their calendars to ensure timely filing. The CFO will prepare the document for reporting and the CEO will certify documents. A monthly update will be given to the finance committee as to reports filed for the prior month.