FAC Explorer

Audit 408574

FY End
2024-10-31
Total Expended
$3.51M
Findings
3
Programs
2
Organization: Northeast Florida Health Services, Inc. (FL)
Year: 2024 Accepted: 2026-08-05
Auditor: JAMES MOORE & CO P L

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1225895 2024-001 Material Weakness Yes A
1225896 2024-001 Material Weakness Yes A
1225897 2024-001 Material Weakness Yes A

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) $2.21M Yes 1
93.224 COVID-19 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $654,187 Yes 1

Contacts

Name Title Type
R7MWCKNBTHQ7 Laurie Asbury Auditee
3862026025 James Halleran Auditor
No contacts on file

Notes to SEFA

The matching requirement for each applicable contract was met by the Organization for the period under audit.

Finding Details

Finding 2024-001
Finding 2024-001, Cash Disbursement Process (Second year repeat comment) Information on the Federal Program - Assistance Listing Number 93.224 Health Care Center Program (Direct Health Center Program Cluster). Compliance Requirements: Activities Allowed or Unallowed. Type of Finding: Material Weakness in internal control over financial reporting and internal controls over Federal major programs. Criteria - Based on documented internal controls, the Organization should be able to provide support for cash disbursements with management's approval. Condition - In 9 instances out of 25 items tested, invoices were not approved by management. In one instance, the supporting invoice was not able to be located. Cause - Discussions with Organization employees indicate the cause of missing documentation and approvals was due to lack of oversight and the new ERP system did not maintain the approvals from the prior ERP system. Effect - The missing support and missing approvals could result in improper nonpayroll expenditures. Questioned Costs - Zero Recommendation - We recommend the Organization follow the documented cash disbursement process and ensure reviews and approvals are documented.