FAC Explorer

Audit 38591

FY End
2022-06-30
Total Expended
$10.78M
Findings
6
Programs
22
Organization: Preferred Family Healthcare, Inc. (MO)
Year: 2022 Accepted: 2023-03-22
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42197 2022-001 Significant Deficiency - G
42198 2022-001 Significant Deficiency - G
42199 2022-001 Significant Deficiency - G
618639 2022-001 Significant Deficiency - G
618640 2022-001 Significant Deficiency - G
618641 2022-001 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.90M Yes 0
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.78M - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $918,393 Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $487,338 - 0
93.087 Enhance Safety of Children Affected by Substance Abuse $374,239 Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $235,825 Yes 0
16.017 Sexual Assault Services Formula Program $87,261 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $86,244 - 0
14.267 Continuum of Care Program $74,086 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $61,773 - 0
93.778 Medical Assistance Program $51,889 - 0
16.575 Crime Victim Assistance $45,048 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $32,498 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $27,504 - 0
93.461 Covid-19 Testing for the Uninsured $24,067 - 0
93.558 Temporary Assistance for Needy Families $17,545 - 0
16.588 Violence Against Women Formula Grants $11,339 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $11,112 - 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $2,390 - 0
10.558 Child and Adult Care Food Program $2,321 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $2,161 - 0
93.991 Preventive Health and Health Services Block Grant $1,420 - 0

Contacts

Name Title Type
P4CKYLBKLB38 Jennifer Gagnon Auditee
4174253169 Jean Nyberg Auditor
No contacts on file

Notes to SEFA

Title: Note 3 Accounting Policies: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Preferred Family Healthcare, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Preferred Family Healthcare, Inc. under programs of the federal government for the year ended June 30, 2022. 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 Preferred Family Healthcare, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Preferred Family Healthcare, Inc.
Title: Note 4 Accounting Policies: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Preferred Family Healthcare, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Preferred Family Healthcare, Inc. did not have any federal loan programs during the year ended June 30, 2022.
Title: Note 5 Accounting Policies: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Preferred Family Healthcare, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Preferred Family Healthcare, Inc. did not receive any federally donated personal protective equipment (PPE) during the year ended June 30, 2022 (unaudited).

Finding Details

Finding 2022-001
Enhance Safety of Children Affected by Substance Abuse Federal Assistance Listing No. 93.087 U.S. Department of Health and Human Services Award No. 90CU0111-01-00, 90CU0101-01-01, 90CU0082-05-00 Program Year 2022 Criteria or Specific Requirement ? Matching ? 2 CFR 200 Condition ? The Organization did not follow its policy governing matching requirements and could not support the specified amount, or percentage, required to match federal awards. Questioned Costs ? $10,217 Context ? A sample of four draws were tested out of a population of thirty six draws. The sample was not, and is not intended to be, statistically valid. For the draws tested, it was determined the Organization did not follow its matching policy and did not calculate the correct non-federal match according to the award(s). In addition, there were not proper controls in place to ensure management review of calculations was performed. Effect ? The Organization?s did not follow its matching policy and the required non-federal match for the award(s) did not adhere to the match percentages required in the federal award(s). Cause ? The Organization did not comply with matching requirements for the award(s). Identification as a Repeat Finding ? Not a repeat finding. Recommendation ? The Organization should review its matching policy and ensure proper staff education on the policy is established. In addition, the Organization ensure proper monitoring procedures are put into place in order to review match requirements on a consistent basis.
Finding 2022-001
Enhance Safety of Children Affected by Substance Abuse Federal Assistance Listing No. 93.087 U.S. Department of Health and Human Services Award No. 90CU0111-01-00, 90CU0101-01-01, 90CU0082-05-00 Program Year 2022 Criteria or Specific Requirement ? Matching ? 2 CFR 200 Condition ? The Organization did not follow its policy governing matching requirements and could not support the specified amount, or percentage, required to match federal awards. Questioned Costs ? $10,217 Context ? A sample of four draws were tested out of a population of thirty six draws. The sample was not, and is not intended to be, statistically valid. For the draws tested, it was determined the Organization did not follow its matching policy and did not calculate the correct non-federal match according to the award(s). In addition, there were not proper controls in place to ensure management review of calculations was performed. Effect ? The Organization?s did not follow its matching policy and the required non-federal match for the award(s) did not adhere to the match percentages required in the federal award(s). Cause ? The Organization did not comply with matching requirements for the award(s). Identification as a Repeat Finding ? Not a repeat finding. Recommendation ? The Organization should review its matching policy and ensure proper staff education on the policy is established. In addition, the Organization ensure proper monitoring procedures are put into place in order to review match requirements on a consistent basis.
Finding 2022-001
Enhance Safety of Children Affected by Substance Abuse Federal Assistance Listing No. 93.087 U.S. Department of Health and Human Services Award No. 90CU0111-01-00, 90CU0101-01-01, 90CU0082-05-00 Program Year 2022 Criteria or Specific Requirement ? Matching ? 2 CFR 200 Condition ? The Organization did not follow its policy governing matching requirements and could not support the specified amount, or percentage, required to match federal awards. Questioned Costs ? $10,217 Context ? A sample of four draws were tested out of a population of thirty six draws. The sample was not, and is not intended to be, statistically valid. For the draws tested, it was determined the Organization did not follow its matching policy and did not calculate the correct non-federal match according to the award(s). In addition, there were not proper controls in place to ensure management review of calculations was performed. Effect ? The Organization?s did not follow its matching policy and the required non-federal match for the award(s) did not adhere to the match percentages required in the federal award(s). Cause ? The Organization did not comply with matching requirements for the award(s). Identification as a Repeat Finding ? Not a repeat finding. Recommendation ? The Organization should review its matching policy and ensure proper staff education on the policy is established. In addition, the Organization ensure proper monitoring procedures are put into place in order to review match requirements on a consistent basis.
Finding 2022-001
Enhance Safety of Children Affected by Substance Abuse Federal Assistance Listing No. 93.087 U.S. Department of Health and Human Services Award No. 90CU0111-01-00, 90CU0101-01-01, 90CU0082-05-00 Program Year 2022 Criteria or Specific Requirement ? Matching ? 2 CFR 200 Condition ? The Organization did not follow its policy governing matching requirements and could not support the specified amount, or percentage, required to match federal awards. Questioned Costs ? $10,217 Context ? A sample of four draws were tested out of a population of thirty six draws. The sample was not, and is not intended to be, statistically valid. For the draws tested, it was determined the Organization did not follow its matching policy and did not calculate the correct non-federal match according to the award(s). In addition, there were not proper controls in place to ensure management review of calculations was performed. Effect ? The Organization?s did not follow its matching policy and the required non-federal match for the award(s) did not adhere to the match percentages required in the federal award(s). Cause ? The Organization did not comply with matching requirements for the award(s). Identification as a Repeat Finding ? Not a repeat finding. Recommendation ? The Organization should review its matching policy and ensure proper staff education on the policy is established. In addition, the Organization ensure proper monitoring procedures are put into place in order to review match requirements on a consistent basis.
Finding 2022-001
Enhance Safety of Children Affected by Substance Abuse Federal Assistance Listing No. 93.087 U.S. Department of Health and Human Services Award No. 90CU0111-01-00, 90CU0101-01-01, 90CU0082-05-00 Program Year 2022 Criteria or Specific Requirement ? Matching ? 2 CFR 200 Condition ? The Organization did not follow its policy governing matching requirements and could not support the specified amount, or percentage, required to match federal awards. Questioned Costs ? $10,217 Context ? A sample of four draws were tested out of a population of thirty six draws. The sample was not, and is not intended to be, statistically valid. For the draws tested, it was determined the Organization did not follow its matching policy and did not calculate the correct non-federal match according to the award(s). In addition, there were not proper controls in place to ensure management review of calculations was performed. Effect ? The Organization?s did not follow its matching policy and the required non-federal match for the award(s) did not adhere to the match percentages required in the federal award(s). Cause ? The Organization did not comply with matching requirements for the award(s). Identification as a Repeat Finding ? Not a repeat finding. Recommendation ? The Organization should review its matching policy and ensure proper staff education on the policy is established. In addition, the Organization ensure proper monitoring procedures are put into place in order to review match requirements on a consistent basis.
Finding 2022-001
Enhance Safety of Children Affected by Substance Abuse Federal Assistance Listing No. 93.087 U.S. Department of Health and Human Services Award No. 90CU0111-01-00, 90CU0101-01-01, 90CU0082-05-00 Program Year 2022 Criteria or Specific Requirement ? Matching ? 2 CFR 200 Condition ? The Organization did not follow its policy governing matching requirements and could not support the specified amount, or percentage, required to match federal awards. Questioned Costs ? $10,217 Context ? A sample of four draws were tested out of a population of thirty six draws. The sample was not, and is not intended to be, statistically valid. For the draws tested, it was determined the Organization did not follow its matching policy and did not calculate the correct non-federal match according to the award(s). In addition, there were not proper controls in place to ensure management review of calculations was performed. Effect ? The Organization?s did not follow its matching policy and the required non-federal match for the award(s) did not adhere to the match percentages required in the federal award(s). Cause ? The Organization did not comply with matching requirements for the award(s). Identification as a Repeat Finding ? Not a repeat finding. Recommendation ? The Organization should review its matching policy and ensure proper staff education on the policy is established. In addition, the Organization ensure proper monitoring procedures are put into place in order to review match requirements on a consistent basis.