FAC Explorer

Audit 384156

FY End
2024-06-30
Total Expended
$5.76M
Findings
5
Programs
5
Organization: West Oakland Health Council (CA)
Year: 2024 Accepted: 2026-01-28
Auditor: WITHUMSMITH+BROWN

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1170861 2024-002 Material Weakness Yes AB
1170862 2024-002 Material Weakness Yes AB
1170863 2024-002 Material Weakness Yes AB
1170864 2024-002 Material Weakness Yes AB
1170865 2024-002 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $647,422 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $559,387 Yes 1
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $388,808 Yes 1
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $18,922 Yes 0
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $12,073 Yes 1

Contacts

Name Title Type
J189AYCLGM61 Cory Rickard Auditee
5099981916 Joseph Cover Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of West Oakland Health Council, DBA Baywell Health (the "Organization") under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the "Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
There were no federal awards provided to subrecipients.

Finding Details

Finding 2024-002
Criteria: In accordance with Uniform Guidance 200.334, the Organization has retention requirements for records. Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for federal awards that are renewed annually, from the date of submission of the annual financial report, as reported to the federal awarding agency. Condition and Context: During our expenditure and sliding fee testing, we noted that adequate supporting documentation was not maintained for some of the sliding fee calculation and payroll expenditures tested. The Organization lacked adequate controls over its sliding fee discount program to ensure applications were properly processed, recorded, and received the correct discount by not maintaining proper documentation. The finding relates to maintaining records in accordance with Federal regulations. Cause: The Organization experienced employee turnover in several departments. Effect or Potential Effect: If a non-federal entity fails to comply with federal statues, the federal awarding agency may take one or more of the following actions, (a) temporarily withhold cash payments pending correction of the deficiency by the non-federal entity, (b) disallow all or part of the cost of the activity or action not in compliance, (c) wholly or partly suspend or terminate the federal award, (d) initiate suspension proceedings, (e) withhold further federal awards for the program or (f) take other legally available remedies. Repeat Finding: Yes Recommendation: The Organization should take measures to maintain supporting documents in an electronic environment that are backed up electronically to prevent any loss of data in the event of a fire or breach. Client Response: Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements.