FAC Explorer

Audit 382567

FY End
2023-12-31
Total Expended
$13.37M
Findings
9
Programs
7
Organization: First Choice Community Healthcare, Inc. (NM)
Year: 2023 Accepted: 2026-01-19
Auditor: SJT GROUP LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169566 2023-004 Material Weakness Yes P
1169567 2023-004 Material Weakness Yes P
1169568 2023-004 Material Weakness Yes P
1169569 2023-004 Material Weakness Yes P
1169570 2023-004 Material Weakness Yes P
1169571 2023-004 Material Weakness Yes P
1169572 2023-004 Material Weakness Yes P
1169573 2023-004 Material Weakness Yes P
1169574 2023-004 Material Weakness Yes P

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) $5.25M Yes 1
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $207,326 Yes 1
93.137 COMMUNITY PROGRAMS TO IMPROVE MINORITY HEALTH $98,931 Yes 1
93.778 MEDICAL ASSISTANCE PROGRAM $63,469 Yes 1
93.242 MENTAL HEALTH RESEARCH GRANTS $40,395 Yes 1
93.738 PPHF: RACIAL AND ETHNIC APPROACHES TO COMMUNITY HEALTH PROGRAM FINANCED SOLELY BY PUBLIC PREVENTION AND HEALTH FUNDS $25,236 Yes 1
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $14,446 Yes 1

Contacts

Name Title Type
GM5RQCKU6TN1 Shawna Gonzales Auditee
5058737414 Joshua Trujillo Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of First Choice Community Healthcare, Inc. (FCCH) under programs of the federal governemtn for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of 2 CFR 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 operation of FCCH, it is not intended to and does not present the financial position, changes in net assets, or cash flows of FCCH.
FCCH receives certain direct reimbursement revenue from federal agencies under the Medicare and Medicaid programs, which are not subject to the requirements of the Uniform Guidance and are not presented in the Schedule.
FCCH has one loan outstanding with the U.S. Department of Agriculture at December 31, 2023 totaling $490,834. This loan was issued under Assistance Listing Number (ALN) 10.854. Accounting to the 2023 OMB Compliance Supplement, prior loans balances issued under ALN 10.854 are not considered to have continuing compliance requirements under 2 CFR 200, Section 200.502(d). Prior loans that do not have continuing compliance requirements other than to repay the loans are not considered federal awards expended and, therefore, are not required to be audited under 2 CFR Part 200, Subpart F.
The following is a reconciliation of the expenditures reported on the Schedule to the contract and grants revenue reported in the financial statements: Contracts and grants revenue reported in the statement of activities $ 15,215,940 Less: Nonfederal contract and grant revenue (1,848,903) Total expenditures of federal awards $ 13,367,037

Finding Details

Finding 2023-004
2023-004—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2024). Condition: FCCH’s 2023 single audit reporting package was not submitted by the due date of September 30, 2024. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership inherited a situation in which the organization was woefully behind in its accounting records. The existing team has relentlessly pursued getting caught up. Turnoveer has hampered our efforts, yet we remain committed to the task. We are committed to continuing the effort to become fully compliant and to submit our 2025 audit on time. The FCCH Board of Directors shall ensure accountability for completing all audits in the future on time.