FAC Explorer

Audit 393520

FY End
2024-06-30
Total Expended
$25.42M
Findings
6
Programs
10
Organization: El Dorado County Community Health Center (CA)
Year: 2024 Accepted: 2026-03-23
Auditor: WIPFLI LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182151 2024-002 Material Weakness Yes L
1182152 2024-003 Material Weakness Yes N
1182153 2024-002 Material Weakness Yes L
1182154 2024-002 Material Weakness Yes L
1182155 2024-002 Material Weakness Yes L
1182156 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $18.50M Yes 2
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $2.18M Yes 0
93.788 OPIOID STR $550,000 Yes 1
93.778 MEDICAL ASSISTANCE PROGRAM $379,500 Yes 0
93.912 RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT $262,459 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $99,951 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $99,951 Yes 0
93.387 NATIONAL AND STATE TOBACCO CONTROL PROGRAM $36,000 Yes 0
93.539 PPHF CAPACITY BUILDING ASSISTANCE TO STRENGTHEN PUBLIC HEALTH IMMUNIZATION INFRASTRUCTURE AND PERFORMANCE FINANCED IN PART BY PREVENTION AND PUBLIC HEALTH FUNDS $26,336 Yes 0
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $16,278 Yes 0

Contacts

Name Title Type
YLLEVAMRNUH5 Judy Stein Auditee
5306217700 Tim Ritter Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of El Dorado County Community Health Center (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.
The Organization passed no federal awards through to subrecipients.
The loan balances outstanding at the beginning of the year are included in the federal expenditures presented in the Schedule. The Organization had an outstanding balance of $18,500,000 as of June 30, 2024. There were no new loans received under the program during the year ended June 30, 2024.

Finding Details

Finding 2024-003
Finding 2024-003 Repeat Finding:No Program Name:Community Facilities Loans and Grants Assistance Listing #:10.766 Federal Agency:U.S. Department of Agriculture Type of Finding:Noncompliance, Significant Deficiency Compliance Requirement:Special Tests and Provisions Condition:El Dorado County Community Health Center did not deposit the required funds into the reserve account related to its USDA loan as required by the loan agreement. As a result, the account is under reserved for the year ended June 30, 2024. Criteria:USDA Rural Development Community Facilities loan agreements and related program regulations require borrowers to fund specific reserve accounts, including a debt service reserve, to ensure adequate funding is available to meet future principal and interest obligations. These requirements constitute Special Tests and Provisions under 2 CFR Part 200, Subpart F, and are binding terms of the federal award. Cause:El Dorado County Community Health Center did not fully understand or implement the reserve account funding requirements outlined in the loan agreement. Effect:Failure to properly fund the required reserve accounts places the entity at risk of noncompliance with federal award requirements and could impair its ability to meet future debt service obligations. Recommendation:We recommend El Dorado County Community Health Center properly fund the required reserve account in accordance with loan provisions, and implement procedures to periodically monitor compliance. View of Responsible Officials:Management acknowledged that the required reserve account was not funded as specified in the loan agreement. Subsequent to year end, Management has deposited the funds to meet the requirements.
Finding 2024-002
Finding 2024-002 Repeat Finding:Yes Program Name:Opioid STR, Community Facilities Loans and Grants Assistance Listing #:93.788, 10.766 Federal Agency:U.S. Department of Health and Human Services, U.S. Department of Agriculture Type of Finding:Noncompliance, Significant Deficiency Compliance Requirement:Reporting Condition:El Dorado County Community Health Center did not meet its financial reporting obligations under the grant during the year. El Dorado County Community Health Center did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria:El Dorado County Community Health Center is required to file the SF-SAC within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause:Staffing challenges. Effect:El Dorado County Community Health Center was not in compliance with federal regulations. Recommendation:We recommend audit preparations are completed on a timely basis to ensure that the reporting deadlines are met. View of Responsible Officials: Management acknowledges there were significant capacity issues which contributed to the late filing of the annual audit report. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress.