FAC Explorer

Audit 374716

FY End
2024-12-31
Total Expended
$3.13M
Findings
8
Programs
2
Organization: Blue Ride Health Center, Inc. (VA)
Year: 2024 Accepted: 2025-12-15
Auditor: CAVANAUGH NELSON PLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164860 2024-001 Material Weakness Yes ABCHILN
1164861 2024-001 Material Weakness Yes ABCHILN
1164862 2024-001 Material Weakness Yes ABCHILN
1164863 2024-001 Material Weakness Yes ABCHILN
1164864 2024-002 Material Weakness Yes L
1164865 2024-002 Material Weakness Yes L
1164866 2024-002 Material Weakness Yes L
1164867 2024-002 Material Weakness Yes L

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) $2.72M Yes 2
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $34,235 Yes 2

Contacts

Name Title Type
F25ZJKYL4M67 Rodney Johnson Auditee
4342634000 Randy F. Pullins Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal award programs of Blue Ridge Health Center, Inc. (dba Blue Ridge Medical Center) (hereafter referred to as BRHC) on the accrual basis of accounting for the years ended December 31, 2024 and 2023. All federal awards received directly and indirectly from federal agencies are included in this Schedule. Because the Schedule presents only a selected portion of the operations of BRHC, they are not intended to, and do not, present the financial position, activities, or cash flow in accordance with generally accepted accounting principles. Expenditures for federal awards are recognized as incurred using the cost accounting principles contained in The Office of Management and Budget's (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly called "Uniform Guidance"). Under these cost principles, certain types of expenses are not allowable or are limited as to reimbursement.
The federal award expenditures and disbursements are reported in the basic financial statements of BRHC as follows:
BRHC has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Criteria: Internal controls of an entity should include reconciliation of accounts in the general ledger to supporting schedules and prior year audit. This allows management to identify and correct misstatements in a timely manner and make informed decisions regarding the operations of the entity. Cause: Due to general ledger posting issues, primarily the result of 2024 transactions that were posted to the general ledger with 2025 posting dates, supporting schedules for certain general ledger accounts were not correctly prepared or reconciled in a timely manner. Effect: There were inconsistencies in accounting for transactions and unnatural balances that resulted in materia misstatements of the financial statements before audit adjustments. Recommendation: We recommend that management perform regular monitoring and reconciliation of all accounts in the general ledger to the respective supporting schedules and subledgers. Differences should be investigated and corrected in a timely manner. BRHC believes that the underlying issue has been corrected by aligning general ledger posting dates with the actual transaction dates in the accounting system so that amounts are captured in the proper period moving forward. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding 2024-002
Program: CFDA # 93.224 - Consolidated Health Centers CFDA # 93.527 - Grants for New and Expanded Services under the Health Center Program Condition: For the third consecutive year, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2024. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2024, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.