FAC Explorer

Audit 412347

FY End
2025-12-31
Total Expended
$8.98M
Findings
1
Programs
6
Organization: Whatley Health Services, Inc. (AL)
Year: 2025 Accepted: 2026-09-28
Auditor: PEARCE BEVILL CPAS & ADVISORS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236912 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.526 GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS $458,314 Yes 0
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $326,772 Yes 0
93.917 HIV CARE FORMULA GRANTS $170,704 Yes 0
93.988 COOPERATIVE AGREEMENTS FOR DIABETES CONTROL PROGRAMS $40,000 Yes 0
93.191 GRADUATE PSYCHOLOGY EDUCATION $17,985 Yes 0
93.224 HEALTH CENTER PROGRAM $9,060 Yes 0

Contacts

Name Title Type
LLKKWKC9GJY7 Rajuan Sherman Auditee
2056146070 William P. Bach Auditor
No contacts on file

Notes to SEFA

Relationship of the Schedule to Program Financial Reports - The amounts reflected in the financial reports submitted to the awarding federal and/or pass-through agencies and the schedule may differ. Some of the factors that may account for any difference include the following: The Corporation’s fiscal year end may differ from the program’s year end. Accruals recognized in the schedule, because of year end procedures, may not be reported in the program financial reports until the next program reporting period. Fixed asset purchases and the resultant depreciation charges are recognized as property and equipment, net in the Corporation’s financial statements and as expenditures in the program financial reports.
The Corporation is also the sub-recipient of federal funds that have been subjected to testing and are reported as expenditures and listed as federal pass-through funds. Federal awards other than those indicated as pass-throughs are considered to be direct.
The schedule was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of the debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Corporation’s federal grants.
Grant monies received and disbursed by the Corporation are for specific purposes and are subject to review by the grantor agencies. Such audits may result in request for reimbursement due to disallowed expenditures. Based upon experience, the Corporation does not believe that such disallowance, if any, would have a material effect on the financial position of the Corporation.
The Corporation did not receive any federal noncash assistance for the fiscal year ending December 31, 2025.
The Corporation did not provide federal funds to subrecipients for the fiscal year ending December 31, 2025.
The Corporation did not have any loans or loan guarantee programs required to be reported on the schedule.

Finding Details

Finding 2025-001
2025-001 Reporting - Federal Financial Report Health Center Program Cluster #93.224 U.S. Department of Health and Human Services Condition – The auditee failed to submit its annual Federal Data Collection form to the Federal Audit Clearinghouse (FAC) within the regulatory timeframe (required due date) of nine months after the end of its fiscal year. Criteria – The Uniform Guidance, specifically 2 CFR § 200.512(a), requires that the Data Collection Form and reporting package be submitted to the FAC within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. Cause – The cause of the delay was ineffective oversight of federal compliance reporting deadlines. Effect – The delay in filing resulted in a report of noncompliance to the federal awarding agency, which may lead to sanctions such as the withholding of federal funds or other administrative actions. Moreover, this condition may affect its low-risk auditee status in future years. Recommendation – We recommend that management implement controls to monitor and track all federal reporting deadlines to ensure timely submission. Additionally, we recommend that the auditee establish a formal procedure for filing the Federal Data Collection form and provide training to relevant staff on the new procedure. Management’s Response – Management agrees with the finding. Management has provided a corrective action plan outlining steps to prevent recurrence, including the Corporation increasing its efforts to strengthen its controls surrounding its federal reporting policies and procedures.