FAC Explorer

Audit 415551

FY End
2026-01-31
Total Expended
$2.93M
Findings
2
Programs
1
Organization: North Central Family Medicine (AL)
Year: 2026 Accepted: 2026-10-31
Auditor: MCINTEECPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1241463 2026-001 Material Weakness Yes A
1241464 2026-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.224 HEALTH CENTER PROGRAM $2.93M Yes 2

Contacts

Name Title Type
QL6YH7BA6M29 Stu Carroll Auditee
8084125609 Lonnie McIntee Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Community Medicine Foundation, Inc., d/b/a North Central Family Medicine, under programs of the federal government for the year ended January 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 Community Medicine Foundation, Inc., d/b/a North Central Family Medicine, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of Community Medicine Foundation, Inc., d/b/a North Central Family Medicine.
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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Community Medicine Foundation, Inc. d/b/a North Central Family Medicine has elected not to use the de minimis indirect cost rate allowed under the Uniform Guidance.
Community Medicine Foundation, Inc., d/b/a North Central Medicine, did not have any federal loan programs during the year ended January 31, 2026.

Finding Details

Finding 2026-001
The Organization continued to experience deficiencies in internal controls over financial reporting during fiscal year 2026. Audit procedures identified material adjustments necessary for the financial statements to be presented in accordance with accounting principles generally accepted in the United States of America (GAAP). Areas requiring audit adjustments included patient accounts receivable, accounts payable, patient service revenue, grants and other receivables, net assets with donor restrictions, grant and contribution revenue, accrued expenses, employee benefits, long-term debt, interest expense, property and equipment, depreciation expense, inventory, pharmaceutical expense accounts, and related financial statement classifications and disclosures.
Finding 2026-002
The Organization continued to have deficiencies in the design and implementation of procurement-related internal controls over compliance. Specifically, purchases exceeding the applicable small purchase threshold were not consistently supported with required bid solicitation, vendor evaluation, or selection documentation. In addition, the Organization’s Procurement Policy had not been fully updated to explicitly address all procurement methodologies and suspension and debarment requirements applicable under Federal regulations at the time transactions were processed.