Audit 382735

FY End

2025-06-30

Total Expended

$3.99M

Findings

Programs

Organization: Esperanza Health Centers (IL)

Year: 2025 Accepted: 2026-01-20

Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1169713	2025-002	Material Weakness	Yes	L

Programs

ALN	Program	Spent	Major
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$386,335	Yes
21.024	COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS RAPID RESPONSE PROGRAM (CDFI RRP)	$226,462	Yes
93.224	HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE)	$201,479	Yes
93.914	HIV EMERGENCY RELIEF PROJECT GRANTS	$168,487	Yes
93.527	GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM	$137,597	Yes
93.185	IMMUNIZATION RESEARCH, DEMONSTRATION, PUBLIC INFORMATION AND EDUCATION TRAINING AND CLINICAL SKILLS IMPROVEMENT PROJECTS	$131,739	Yes
93.323	EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC)	$33,775	Yes
93.994	MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES	$25,000	Yes
93.526	GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS	$13,260	Yes
93.391	ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES	$11,302	Yes

Contacts

Name	Title	Type
MP5EWDCM5QS6	Ryan Gadia	Auditee
7736405792	Chris Manderfield	Auditor
No contacts on file

Notes to SEFA

Basis of Presentation The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Esperanza Health Centers under programs of the federal government for the year ended June 30, 2025. The information in this SEFA 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). As the SEFA presents only a selected portion of the operations of Esperanza Health Centers, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Esperanza Health Centers.

Esperanza Health Centers received and expended funds from the Affordable Care Act – Teaching Health Center Graduate Medical Education (THCGME) Payments Program. The amount of funds received during the period under audit, $3,929,528, is not included in the Schedule of Expenditures of Federal Awards above as the program, ALN 93.530, is exempt from the Uniform Guidance requirements per the program description.

Amount of Noncash Assistance None Amount of Insurance None Amount of Loans None Amount of Loan Guarantees None Subrecipients None

Finding Details

Finding 2025-002

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Center Program Assistance Listing Number: 93.224/93.527 Federal Award Number: H80CS24103-13-00; H80CS24103-14-04 Award Periods: May 1, 2024 – April 30, 2025; May 1, 2025 – April 30, 2026 Criteria: CFR § 200.303 Internal controls states that the non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The Organization filed a Standard Form 425 (SF-425) Federal Financial Report which included inaccurate information. Questioned Costs: None. Context: The SF-425 filed was for the project period beginning May 1, 2024 through April 30, 2025 and failed to include the correct amount for an unobligated balance. Cause: Oversight. Effect: Inaccurate report filed. Repeat Finding: No. Recommendation: We recommend the Organization closely review all SF-425 reports filed to ensure that the grant drawdowns reconcile to the amount reported as federal share of expenditures and any unobligated balances/carryover requests are done promptly. Views of Responsible Officials: There is no disagreement with the audit finding.