FAC Explorer

Audit 399160

FY End
2023-12-31
Total Expended
$2.12M
Findings
1
Programs
2
Organization: Common Ground Health Clinic (LA)
Year: 2023 Accepted: 2026-04-20
Auditor: LUTHER SPEIGHT AND COMPANY CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1208219 2023-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.224 HEALTH CENTER PROGRAM $2.09M Yes 1
93.526 GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS $30,036 Yes 0

Contacts

Name Title Type
T54JRN9QKNN6 Lynette Berry Auditee
5042650207 Luther Speight Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards presents the expenditures from federal awards of Common Ground Health Clinic, Inc. for the year ended December 31, 2023. All federal awards were received directly from Federal agencies.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Clinic and is presented on the accrual basis of accounting.
During the year ended December 31, 2023, the Clinic did not elect to use the 10% de minimis cost rate.
The Clinic did not expend federal awards related to loans or loan guarantees during the year ended December 31, 2023. The Clinic had no federal loans outstanding at the year ended December 31, 2023.
The Clinic has no federally funded insurance.
The Clinic did not receive any federal noncash assistance for the year ended December 31, 2023.

Finding Details

Finding 2023-004
CRITERIA: 2 CFR requires that non-Federal entities that expend $750,000 or more in a year in Federal awards must submit their audited annual financial reports and the data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor’s report, or nine (9) months of the close of the auditee’s fiscal year. CONDITION: The Clinic did not remit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The 2022 audit was not issued until September 2025, which caused a delay in the performance, completion, and submission of the 2023 annual audit report. EFFECT: Late submission causes the Clinic to be put on the non-compliance list and can result in withholding of federal pass-through funding. QUESTIONED COSTS: None RECOMMENDATION: The Clinic should implement policies and procedures to ensure the timely filing of any and all required reports. MANAGEMENT’S RESPONSE: See management’s corrective action plan starting on page 34.