FAC Explorer

Audit 395213

FY End
2025-06-30
Total Expended
$24.91M
Findings
1
Programs
9
Organization: El Dorado County Community Health Center (CA)
Year: 2025 Accepted: 2026-03-27
Auditor: WIPFLI LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1190943 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $18.50M Yes 1
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $3.49M Yes 0
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $500,000 Yes 0
93.788 OPIOID STR $350,000 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $342,186 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $342,186 Yes 0
93.912 RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT $192,617 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $126,500 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $45,247 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, 2025. 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, 2025. There were no new loans received under the program during the year ended June 30, 2025.

Finding Details

Finding 2025-001
Repeat Finding: Yes 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, 2025. 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.