FAC Explorer

Audit 4573

FY End
2021-12-31
Total Expended
$3.81M
Findings
8
Programs
4
Organization: Neighborhood Healthsource (MN)
Year: 2021 Accepted: 2023-11-29
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2706 2021-001 - Yes L
2707 2021-001 - Yes L
2708 2021-001 - Yes L
2709 2021-001 - Yes L
579148 2021-001 - Yes L
579149 2021-001 - Yes L
579150 2021-001 - Yes L
579151 2021-001 - Yes L

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.04M Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $189,308 Yes 1
93.558 Temporary Assistance for Needy Families $40,515 - 0
93.800 Organized Approaches to Increase Colorectal Cancer Screening $10,836 - 0

Contacts

Name Title Type
WLXLCSZ5Y4C8 Steve Knutson Auditee
6122872428 Tim Ritter Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Note 2: Summary of Significant 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. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect Cost Rate Neighborhood HealthSource 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 grant activity of Neighborhood HealthSource under programs of the federal government for the year ended December 31, 2021. The information in the Schedule is presented in accordance with requirements of the 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 Neighborhood HealthSource, it is not intended to and does not present the financial position, changes in net assets or cash flows of Neighborhood HealthSource.
Title: Note 4: Sub-Recipients Accounting Policies: Note 2: Summary of Significant 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. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect Cost Rate Neighborhood HealthSource has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Neighborhood HealthSource does not have any sub-recipients of federal awards.
Title: Note 5: Temporary Assistance for Needy Families Accounting Policies: Note 2: Summary of Significant 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. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect Cost Rate Neighborhood HealthSource has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal awards comprised approximately 20% of the total award amounts from the Minnesota Department of Health FPSP program; accordingly, federal expenditures represent only the federal share of the total expenditures.

Finding Details

Finding 2021-001
Finding 2021-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2022. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress. The significant tardiness of the 2021 audit will also impact the completion of the 2022 audit and the ability of the Health Center to submit the SFSAC by the due date of September 30, 2023.
Finding 2021-001
Finding 2021-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2022. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress. The significant tardiness of the 2021 audit will also impact the completion of the 2022 audit and the ability of the Health Center to submit the SFSAC by the due date of September 30, 2023.
Finding 2021-001
Finding 2021-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2022. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress. The significant tardiness of the 2021 audit will also impact the completion of the 2022 audit and the ability of the Health Center to submit the SFSAC by the due date of September 30, 2023.
Finding 2021-001
Finding 2021-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2022. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress. The significant tardiness of the 2021 audit will also impact the completion of the 2022 audit and the ability of the Health Center to submit the SFSAC by the due date of September 30, 2023.
Finding 2021-001
Finding 2021-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2022. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress. The significant tardiness of the 2021 audit will also impact the completion of the 2022 audit and the ability of the Health Center to submit the SFSAC by the due date of September 30, 2023.
Finding 2021-001
Finding 2021-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2022. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress. The significant tardiness of the 2021 audit will also impact the completion of the 2022 audit and the ability of the Health Center to submit the SFSAC by the due date of September 30, 2023.
Finding 2021-001
Finding 2021-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2022. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress. The significant tardiness of the 2021 audit will also impact the completion of the 2022 audit and the ability of the Health Center to submit the SFSAC by the due date of September 30, 2023.
Finding 2021-001
Finding 2021-001 Repeat Finding: Yes Program Name: Health Center Cluster Assistance Listing Numbers: 93.224 / 93.527 Federal Agency: U.S. Department of Health and Human Services Federal Award No: H80CS00516 Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the Data Collection Form (SFSAC) by the due date of September 30, 2022. Criteria: The Health Center is required to file the Data Collection Form (SFSAC) within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues because of the COVID-19 pandemic and its effect on staffing as it relates to the late audit completion and filing the SFSAC. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress. The significant tardiness of the 2021 audit will also impact the completion of the 2022 audit and the ability of the Health Center to submit the SFSAC by the due date of September 30, 2023.