FAC Explorer

Audit 405450

FY End
2025-09-30
Total Expended
$2.09M
Findings
1
Programs
2
Organization: Idaho Primary Care Association, Inc. (ID)
Year: 2025 Accepted: 2026-06-29
Auditor: FORVIS MAZARS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1220602 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.129 STATE AND REGIONAL PRIMARY CARE ASSOCIATIONS (PCAS), NATIONAL TECHNICAL ASSISTANCE PROGRAMS (NTAPS), AND HEALTH CENTERED CONTROLLED NETWORKS (HCCNS) $1.41M Yes 1
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $679,980 Yes 0

Contacts

Name Title Type
LL6YB21LPA41 Kyle Rooks Auditee
2088991337 Jessica Richter Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Idaho Primary Care Association, Inc. under programs of the federal government for the year ended September 30, 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 selected portion of the operations of Idaho Primary Care Association, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of Idaho Primary Care Association, Inc.
Idaho Primary Care Association, Inc. did not have any federal loan programs during the year ended September 30, 2025.

Finding Details

Finding 2025-002
Finding: Documented Policies and Procedures related to Suspension and Debarment Program: State and Regional Primary Care Associations (PCAS), National Technical Assistance Programs (NTAPS), and Health Centered Controlled Networks (HCCNS) Assistance Listing Number: 93.129 Federal Agency: U.S. Department of Health and Human Services Federal Award ID #: N/A Award Period: 7/1/2024-6/30/2027 Criteria or Specific Requirement: Suspension and debarment standards outlined in 2 CFR 200.213 restrict a non-federal entity from entering into contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition: The Company's policies and procedures over suspension and debarment do not conform to the requirements outlined by the Uniform Guidance. Cause: The Company has limited personnel. As such, the Company did not consider controls surrounding suspension and debarment. Effect or Potential Effect: The Company may have failed to comply with various requirements due to lack of formal controls in place to ensure compliance, resulting in questioned costs. Questioned Costs: None Context: During testing of suspension and debarment, and inquiry with management, it was determined that the Company does not have all required internal controls related to these compliance requirements. Forivs Mazars tested 100% of the vendors paid over $25,000 during the grant period. Entity does not maintain evidence of suspension and debarment checks performed. Identification as a Repeat Finding: Not Applicable Recommendation: We recommend the Company implement formal written policies in compliance with suspension and debarment requirements. Views of Responsible Officials: The Company agrees with the finding. See separate report for planned corrective action.