FAC Explorer

Audit 390925

FY End
2025-06-30
Total Expended
$27.94M
Findings
1
Programs
11
Organization: Claire Blue Health LLC (IN)
Year: 2025 Accepted: 2026-03-09
Auditor: FORVIS MAZARS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1177038 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $26.26M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $250,000 Yes 0
93.107 AREA HEALTH EDUCATION CENTERS $145,037 Yes 0
93.912 RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT $100,000 Yes 0
17.280 WIOA DISLOCATED WORKER NATIONAL RESERVE DEMONSTRATION GRANTS $78,953 Yes 0
93.113 ENVIRONMENTAL HEALTH $56,335 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $42,632 Yes 0
93.130 COOPERATIVE AGREEMENTS TO STATES/TERRITORIES FOR THE COORDINATION AND DEVELOPMENT OF PRIMARY CARE OFFICES $34,083 Yes 0
11.040 DISTRESSED AREA RECOMPETE PILOT PROGRAM $8,630 Yes 0
93.884 PRIMARY CARE TRAINING AND ENHANCEMENT $5,730 Yes 0
93.353 21ST CENTURY CURES ACT - BEAU BIDEN CANCER MOONSHOT $997 Yes 0

Contacts

Name Title Type
X7E3SKGXNZM5 Chris McClurg Auditee
6067836587 Bill Leachman Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Claire Blue Health LLC (Medical Center), a component unit of the University of Kentucky, under programs of the federal government for the year ended June 30, 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 the Medical Center, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Medical Center.
The federal loan program listed subsequently is administered directly by the Medical Center, and balances and transactions relating to this program are included in the Medical Center’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of the loan outstanding at June 30, 2025 consists of: Assistance Listing Number Program Name Outstanding Balance at June 30, 2025 10.766 Community Facilities Loans and Grants $ 25,502,142

Finding Details

Finding 2025-002
Information on the federal program – Community Facilities Loans and Grants Cluster; Federal Assistance Listing No. 10.766; U.S. Department of Agriculture Criteria or specific requirement – Continuing Compliance (RD Instruction 1942-A section 1942.17(q)(4) and 1942.17(q)(2)) Condition – The Medical Center is required to submit annual audited financial statements to the U.S. Department of Agriculture 150 days subsequent to year-end and prior to the beginning of each fiscal year, submission of an annual budget. The audited financial statements as of and for the year ended June 30, 2024, were due to the U.S. Department of Agriculture by November 27, 2024, and were not submitted until January 2026. The annual budget for the year ending June 30, 2026 was due by June 30, 2025, and was not submitted until January 2026. Cause – The Medical Center was unable to produce support for timely submitted audited financial statements and the annual budget. Effect or potential effect – Audited financial statements and the annual budget were not timely submitted. Questioned costs – None. Context – In testing the timely submission of the audited financial statements and annual budget, the Medical Center was unable to locate or provide support showing that the audited financial statements and annual budget were submitted to the U.S. Department of Agriculture by the due date. Identification as a repeat finding, if applicable – Not applicable Recommendation – We recommend management develop a procedure to ensure that the audited financial statements and annual budget are timely submitted to the U.S. Department of Agriculture. Views of responsible officials and planned corrective actions – Management agrees with the recommendation. The Medical Center will create calendar appointments prior to required deadline for submission of the audited financial statements and annual budget for the responsible personnel including the chief financial officer.