FAC Explorer

Audit 489

FY End
2023-01-31
Total Expended
$1.10M
Findings
4
Programs
7
Organization: Neighborhood Health Center, Inc. (IN)
Year: 2023 Accepted: 2023-10-18
Auditor: Brady Ware & Schoenfeld

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
246 2023-002 Significant Deficiency - I
247 2023-002 Significant Deficiency - I
576688 2023-002 Significant Deficiency - I
576689 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $635,447 Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $149,852 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $83,572 - 0
93.217 Family Planning_services $80,664 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $79,113 - 0
93.558 Temporary Assistance for Needy Families $43,916 - 0
93.667 Social Services Block Grant $30,322 - 0

Contacts

Name Title Type
HKTZU5L4MTF8 Carrie Miles Auditee
7659654299 Twana Cheek Auditor
No contacts on file

Notes to SEFA

Title: Note A - 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. De Minimis Rate Used: N Rate Explanation: N/A The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the Organization under programs of the federal government for the year ended January 31, 2023. 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, changes in net assets, or cash flows of the Organization.
Title: Note B - Summary of Significant Accounting Policies 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: N/A 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.
Title: Note C - Indirect Cost Rate 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: N/A The Organization has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Condition: Significant Deficiency: The Organization's procurement policy does not contain the required provisions related to federal grant expenditures. Criteria: The Uniform Guidance imposes strict purchasing requirements on nonprofits expending non-payroll related federal funding. Cause: The Organization did not know that there were specific procurement policy requirements related to expenditures of federal funding. Effect: Purchases made by the Organization utilizing federal funding in excess of $10,000, in the aggregate, may not meet the Uniform Guidance requirements. However, in the testing performed in the sampled non-payroll expenditures, the Organization's procedures met the federal requirements even through not documented specifically in the procurement policy. Recommendation: We recommend that the Organization implement a separate procurement policy that is specific for federal grant expenditures that follows the Uniform Guidance requirements. Views of Responsible Officials and Correction Action: Refer to the Corrective Action Plan.
Finding 2023-002
Condition: Significant Deficiency: The Organization's procurement policy does not contain the required provisions related to federal grant expenditures. Criteria: The Uniform Guidance imposes strict purchasing requirements on nonprofits expending non-payroll related federal funding. Cause: The Organization did not know that there were specific procurement policy requirements related to expenditures of federal funding. Effect: Purchases made by the Organization utilizing federal funding in excess of $10,000, in the aggregate, may not meet the Uniform Guidance requirements. However, in the testing performed in the sampled non-payroll expenditures, the Organization's procedures met the federal requirements even through not documented specifically in the procurement policy. Recommendation: We recommend that the Organization implement a separate procurement policy that is specific for federal grant expenditures that follows the Uniform Guidance requirements. Views of Responsible Officials and Correction Action: Refer to the Corrective Action Plan.
Finding 2023-002
Condition: Significant Deficiency: The Organization's procurement policy does not contain the required provisions related to federal grant expenditures. Criteria: The Uniform Guidance imposes strict purchasing requirements on nonprofits expending non-payroll related federal funding. Cause: The Organization did not know that there were specific procurement policy requirements related to expenditures of federal funding. Effect: Purchases made by the Organization utilizing federal funding in excess of $10,000, in the aggregate, may not meet the Uniform Guidance requirements. However, in the testing performed in the sampled non-payroll expenditures, the Organization's procedures met the federal requirements even through not documented specifically in the procurement policy. Recommendation: We recommend that the Organization implement a separate procurement policy that is specific for federal grant expenditures that follows the Uniform Guidance requirements. Views of Responsible Officials and Correction Action: Refer to the Corrective Action Plan.
Finding 2023-002
Condition: Significant Deficiency: The Organization's procurement policy does not contain the required provisions related to federal grant expenditures. Criteria: The Uniform Guidance imposes strict purchasing requirements on nonprofits expending non-payroll related federal funding. Cause: The Organization did not know that there were specific procurement policy requirements related to expenditures of federal funding. Effect: Purchases made by the Organization utilizing federal funding in excess of $10,000, in the aggregate, may not meet the Uniform Guidance requirements. However, in the testing performed in the sampled non-payroll expenditures, the Organization's procedures met the federal requirements even through not documented specifically in the procurement policy. Recommendation: We recommend that the Organization implement a separate procurement policy that is specific for federal grant expenditures that follows the Uniform Guidance requirements. Views of Responsible Officials and Correction Action: Refer to the Corrective Action Plan.