FAC Explorer

Audit 415054

FY End
2026-05-31
Total Expended
$4.04M
Findings
1
Programs
1
Organization: Elaine Ellis Center of Health Inc. (DC)
Year: 2026 Accepted: 2026-10-19
Auditor: BERT SMITH & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1240666 2026-001 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
93.224 HEALTH CENTER PROGRAM $4.04M 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, 2026. 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 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 15 percent de minimis indirect cost rate allowed under the Uniform Guidance

Finding Details

Finding 2026-001
Condition: The Center requested four drawdowns that were not based on its immediate cash needs. The Center did not earn any interest on the advances. Criteria:Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR 200.305(b)). Cause: The Center experienced delays in collecting sufficient practice revenue funds for those drawdowns. Effect: The Center is not in compliance with the cash management requirement. Context: The Center submitted 19 reimbursement requests to the federal government during the fiscal year. Questioned Costs: $0. Recommendation: We recommend the Center continue to identify other alternative resources for funding until practice revenue funds are received by the organization. Views of Responsible Official and Planned Corrective Action: After being informed of the finding, the Center instituted strategies to align drawdowns with near-term disbursement needs. However, these adjustments commenced during the subject fiscal year and will remain in place moving forward.