FAC Explorer

Audit 409458

FY End
2024-12-31
Total Expended
$2.22M
Findings
3
Programs
2
Organization: Center for Family Health and Education (CA)
Year: 2024 Accepted: 2026-08-19
Auditor: HARSHWAL & COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1227369 2024-004 Material Weakness Yes B
1227370 2024-004 Material Weakness Yes B
1227371 2024-004 Material Weakness Yes B

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) $1.57M Yes 1
93.527 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $453,281 Yes 1

Contacts

Name Title Type
VR7QM7ZTMEV3 Cesar Landeros Auditee
8186601893 Sanwar Harshwal Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activity of the Organization under programs of the federal government for the year ended December 31, 2024. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Expenditures reported in the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Grant periods for some of the grants included in this schedule are different from the accounting year of the Organization. Expenditures reported on this schedule only include expenditures for the period of January 01, 2024, through December 31, 2024, which is the Organization’s accounting year.
The Organization does not use the 10% de minimis indirect cost rate as allowed under Uniform Guidance.
There were no federal awards provided to sub recipients.

Finding Details

Finding 2024-004
Finding 2024-004 – Inadequate Support for Payroll Cost Allocation to Federal Awards - Material Weakness Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Health Center Program Cluster Federal Assistance listing number: 93.224 and 93.527 Compliance Requirement: Allowable Costs/Cost Principles Condition: During testing of payroll costs charged to the HRSA awards, the auditee did not provide employee-level payroll allocation records or equivalent documentation supporting how employee compensation was allocated to the federal programs. Certain employee compensation exceeded the applicable HHS Executive Level II salary limitation; however, due to the absence of adequate allocation support, we were unable to determine the portion of compensation charged to the HRSA awards or whether salary costs charged complied with applicable allowability, allocability, documentation, and salary limitation requirements. Criteria: Costs charged to HCP award funds must comply with 45 CFR Part 75, Subpart E – Cost Principles, including requirements that costs be allowable, reasonable, allocable, and adequately supported. In addition, HRSA/HHS award funds are subject to other requirements and restrictions on the use of federal funding, including the HHS salary rate limitation, which limits the amount of individual salary that may be charged to federal funds to the applicable Federal Executive Level II rate. Cause: The Organization did not maintain or provide sufficient payroll allocation documentation to support employee-level salary charges to federal awards. Effect: Payroll costs charged to the HRSA awards may not be adequately supported, allocable, or allowable. Additionally, compensation in excess of the applicable HHS salary limitation may have been charged to federal awards. As a result, questioned costs could not be determined. Auditor's Recommendation: We recommend that management maintain detailed payroll allocation records by employee and funding source, including support for the percentage of time or salary charged to each federal award. Management should also implement a review process to ensure salary charged to HRSA awards does not exceed the applicable HHS Executive Level II salary limitation.