FAC Explorer

Audit 400825

FY End
2025-05-31
Total Expended
$4.12M
Findings
1
Programs
1
Organization: Elaine Ellis Center of Health Inc. (DC)
Year: 2025 Accepted: 2026-05-07
Auditor: BERT SMITH & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1213968 2025-001 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $4.12M Yes 1

Contacts

Name Title Type
RFJKYDVW7NJ3 Timothy Walker Auditee
2028032340 Stephanie Lane Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Elaine Ellis Center of Health, Inc. (the “Center”) under programs of the federal government for the year ended May 31, 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 selection portion of the operations of the Center, it is not intended to and does not present the balance sheet, changes in net assets, or cash flows of the Center.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance

Finding Details

Finding 2025-001
The Center has made progress in obtaining additional resources for its accounting department. However, more resources are required throughout the fiscal year to ensure accounts are accurate and complete. In the audit, we identified some accounts that were not properly recorded and classified in the accounting system. In addition, employee incentive awards were not processed through a third-party payroll vendor. The Center subsequently processed the compensation through payroll and paid the applicable payroll taxes. Criteria Accurate accounting records should be maintained so proper management decisions can be made on the organization’s financial condition. Cause The Center does not have sufficient resources throughout the fiscal year to perform a monthly close of its accounting records. Effect: There were some accounts that were not reconciled which resulted in audit adjustments to correct the account balances. Recommendation:We recommend the Center obtain the additional resources needed to perform a monthly close of its accounting records. We also recommend the Center process all compensation through its third-party vendor