FAC Explorer

Audit 43672

FY End
2022-06-30
Total Expended
$13.27M
Findings
2
Programs
8
Organization: Crusaders Central Clinic Association D/b/a Crusader Community Health (IL)
Year: 2022 Accepted: 2023-01-15
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51302 2022-001 Significant Deficiency Yes ABL
627744 2022-001 Significant Deficiency Yes ABL

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $5.09M Yes 0
93.224 Covid-19 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $4.05M Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.75M Yes 0
93.498 Covid-19 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $1.72M Yes 1
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $378,528 - 0
93.526 Covid-19 Affordable Care Act (aca) Grants for Capital Development in Health Centers $146,161 - 0
93.994 Maternal and Child Health Services Block Grant to the States $80,726 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $57,493 - 0

Contacts

Name Title Type
MNZVCQMM4E77 Luis Delgado Auditee
8154901601 Ally Jackson Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Crusaders Central Clinic Association d/b/a Crusader Community Health has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Crusaders Central Clinic Association d/b/a Crusader Community Health under programs of the federal government for the year ended June 30, 2022. 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 Organization, it is not intended to and does not present the financial position, results of operations, changes in net assets or cash flows of Crusaders Central Clinic Association d/b/a Crusader Community Health.
Title: Note 4: Federal Loans Program Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Crusaders Central Clinic Association d/b/a Crusader Community Health has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Crusaders Central Clinic Association, d/b/a Crusader Community Health, did not have any federal loan programs during the year ended June 30, 2022.
Title: Note 5: Personal Protective Equipment (PPE) (Unaudited) Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Crusaders Central Clinic Association d/b/a Crusader Community Health has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Crusaders Central Clinic Association, d/b/a Crusader Community Health, did not receive donated PPE from a federal source during the year ended June 30, 2022.

Finding Details

Finding 2022-001
Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) and Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623). Condition ? The Organization is required to report on the use of Provider Relief Fund (PRF) distributions received. This report is to be prepared using accurate financial information following the accrual basis of accounting and other guidance issued by the U.S. Department of Health and Human Services (HHS). Questioned Costs ? Unknown Context ? The Period 3 PRF report was tested. The Organization utilized PRF distributions received on lost revenues incurred through June 30, 2022, calculated using Option i established by HHS. A revision to the fiscal year 2021 Medicare cost report settlement was reflected in the inappropriate quarter and the estimated 2022 Medicare cost report settlement was inaccurately reflected in the second quarter of 2022. Revenue received through a per member per month payment methodology was omitted from patient service revenue for fiscal year 2022 and quality incentives received were omitted from patient service revenue for all quarters. These errors, which represent two and fourteen reporting attributes, respectively, of the total 84 reporting attributes tested, do not impact PRF payments used for lost revenues in the current reporting period. Effect ? Errors were made in reporting quarterly revenue from patient care. Lost revenues were not accurately reported. Cause ? The Organization made errors when reconciling patient service revenue to financial records and adjusting to account for revenue in the appropriate quarters. Identification as a Repeat Finding ? Repeat finding ? Finding 2021-001 Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.
Finding 2022-001
Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) and Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623). Condition ? The Organization is required to report on the use of Provider Relief Fund (PRF) distributions received. This report is to be prepared using accurate financial information following the accrual basis of accounting and other guidance issued by the U.S. Department of Health and Human Services (HHS). Questioned Costs ? Unknown Context ? The Period 3 PRF report was tested. The Organization utilized PRF distributions received on lost revenues incurred through June 30, 2022, calculated using Option i established by HHS. A revision to the fiscal year 2021 Medicare cost report settlement was reflected in the inappropriate quarter and the estimated 2022 Medicare cost report settlement was inaccurately reflected in the second quarter of 2022. Revenue received through a per member per month payment methodology was omitted from patient service revenue for fiscal year 2022 and quality incentives received were omitted from patient service revenue for all quarters. These errors, which represent two and fourteen reporting attributes, respectively, of the total 84 reporting attributes tested, do not impact PRF payments used for lost revenues in the current reporting period. Effect ? Errors were made in reporting quarterly revenue from patient care. Lost revenues were not accurately reported. Cause ? The Organization made errors when reconciling patient service revenue to financial records and adjusting to account for revenue in the appropriate quarters. Identification as a Repeat Finding ? Repeat finding ? Finding 2021-001 Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.