FAC Explorer

Audit 400514

FY End
2025-06-30
Total Expended
$1.85M
Findings
2
Programs
2
Organization: Primary Connection Health Care, Inc. (WI)
Year: 2025 Accepted: 2026-05-04
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1213597 2025-003 Material Weakness Yes C
1213598 2025-003 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
93.224 HEALTH CENTER PROGRAM $262,546 Yes 1
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $25,000 Yes 0

Contacts

Name Title Type
M328B1MG1MX1 Kim Wieloch Auditee
7158484884 Chris Manderfield Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Primary Connection Health Care, Inc. d/b/a Bridge Community Health Clinic under programs of the federal and state government for the year ended June 30, 2025. The information in the 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) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration. Because the Schedule presents only a selected portion of the operations of Primary Connection Health Care, Inc. d/b/a Bridge Community Health Clinic, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Primary Connection Health Care, Inc. d/b/a Bridge Community Health Clinic.

Finding Details

Finding 2025-003
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Center Cluster Assistance Listing Number: 93.224 Federal Award Identification Number: H8000517; H8NCS54087 Award Periods: July 1, 2024 – February 28, 2025; March 1, 2025 – June 30, 2025 Type of Finding: Significant deficiency in internal control over compliance Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal control over federal awards to provide reasonable assurance of compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: The Clinic was unable to provide documentation that a formal review and approval process had occurred prior to initiating drawdowns via the payment management system. Questioned Costs: None Context: This condition was identified during the review and testing of drawdowns as part of testing cash management. Cause: The Clinic has a limited number of resources in its finance department and as a result has incorporated the executive director into the review process. However, documentation was not created and maintained to shown that a formal review and approval had occurred prior to initiation drawdowns. Effect: The lack of documented review increases the risk that noncompliance with federal requirements could occur and not be prevented or detected in a timely manner. Repeat Finding: No. Recommendation: We recommend the Clinic develop and implement a formal review and approval process related to drawdowns. This should include the creation and maintaining of supporting documentation which demonstrates who performed the review and when it was performed. This could be done via sign-offs, checklists, or electronic approvals.