FAC Explorer

Audit 377683

FY End
2025-03-31
Total Expended
$34.43M
Findings
1
Programs
28
Organization: Sea Mar Community Health Center and Subsidiaries (WA)
Year: 2025 Accepted: 2025-12-26
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1166670 2025-001 Material Weakness Yes E

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) $14.86M Yes 0
10.415 RURAL RENTAL HOUSING LOANS $5.60M Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $2.77M Yes 0
10.405 FARM LABOR HOUSING LOANS AND GRANTS $1.42M Yes 0
10.427 RURAL RENTAL ASSISTANCE PAYMENTS $1.05M Yes 1
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $1.04M Yes 0
93.525 STATE PLANNING AND ESTABLISHMENT GRANTS FOR THE AFFORDABLE CARE ACT (ACA)’S EXCHANGES $830,333 Yes 0
93.247 ADVANCED NURSING EDUCATION WORKFORCE GRANT PROGRAM $700,000 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $619,198 Yes 0
93.279 DRUG USE AND ADDICTION RESEARCH PROGRAMS $287,384 Yes 0
94.006 AMERICORPS STATE AND NATIONAL 94.006 $246,668 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $243,730 Yes 0
93.530 TEACHING HEALTH CENTER GRADUATE MEDICAL EDUCATION PAYMENT $232,082 Yes 0
14.267 CONTINUUM OF CARE PROGRAM - SUPPORTIVE HOUSING PROGRAM $151,171 Yes 0
93.527 COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE $135,870 Yes 0
93.732 MENTAL AND BEHAVIORAL HEALTH EDUCATION AND TRAINING GRANTS $118,726 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $94,348 Yes 0
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $90,609 Yes 0
93.344 RESEARCH, MONITORING AND OUTCOMES DEFINITIONS FOR VACCINE SAFETY $68,137 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $62,500 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $57,634 Yes 0
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $49,296 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $40,730 Yes 0
10.555 NATIONAL SCHOOL BREAKFAST AND LUNCH PROGRAM $32,564 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $27,346 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $22,368 Yes 0
16.589 RURAL DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ASSISTANCE PROGRAM $22,196 Yes 0
10.572 WIC FARMERS' MARKET NUTRITION PROGRAM (FMNP) $5,837 Yes 0

Contacts

Name Title Type
HDKAKDQ1KLQ6 Dustin Greer Auditee
4256299987 Mary Wright Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Sea Mar Community Health Center and Subsidiaries (the Organization) under programs of the federal government for the year ended March 31, 2025. 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 Sea Mar Community Health Center and Subsidiaries, it is not intended to, and does not, present the consolidated financial position, changes in net assets, functional expenses, or cash flows of Sea Mar Community Health Center and Subsidiaries. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the consolidated financial statements. The following is a reconciliation of the difference for the year ended March 31, 2025: Total expenditures of federal awards $ 34,430,805 Less federal loan balances outstanding, beginning of year (7,018,596) Add nonfederal grants and contract revenue 24,197,205 Total grants and contracts revenue per accompanying consolidated statement of activities and changes in net assets $ 51,995,273
Sea Mar Community Health Center and Subsidiaries have the following loan balances outstanding at the end of fiscal year 2025: Federal Assistance Amount Listing Number Outstanding U.S. Department of Agriculture Rural Rental Housing Loans 10.415 $ 5,286,831 U.S. Department of Agriculture Farm Labor Housing Loans and Grants 10.405 1,347,373 Total $ 6,634,204
No amounts were provided to subrecipients under programs of the federal government for the year ended March 31, 2025.

Finding Details

Finding 2025-001
Finding 2025-001 Eligibility – Significant Deficiency in Internal Control over Compliance and Immaterial Instances of Noncompliance Program: U.S. Department of Agriculture Rural Rental Assistance Program: ALN 10.427 Award Number: Various Award Year: 2024, 2025 Criteria: Pursuant to 7 CFR 3560.576, the Health Center must determine whether actual dollars earned from farm labor by a domestic farm laborer did not exceed 65 percent of the annual income limits. Condition/Cause: Sea Mar Farmworker and Community Housing Development Association did not consistently follow policies and procedures in place over the eligibility process. Income verification documents used in the eligibility determination process were not always obtained prior to the tenant’s movein date and/or were not retained. Effect: Elgibility upon move-in could not be verified for all tenants. Questioned Cost Not applicable. Context We selected 40 tenants out of the entire population of tenants who may be eligible to receive rental assistance. In 7 of the 40 samples tested, the Health Center did not retain documents evidencing that income verification took place prior to the tenant’s move-in date. Repeat Finding: Not applicable. Recommendation: We recommend that further processes and trainings be put in place to ensure the the eligibility determination process is accurately applied to all qualifiying program participants and applicable documentation is retained. Views of Responsible Officials: The Health Center concurs with the findings and is working on implementing the recommendation.