FAC Explorer

Audit 49075

FY End
2022-12-31
Total Expended
$11.66M
Findings
2
Programs
12
Organization: Whitman-Walker Clinic, Inc. Dba Whitman-Walker Health (DC)
Year: 2022 Accepted: 2023-09-29
Auditor: Bdo USA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42147 2022-002 Significant Deficiency - L
618589 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $4.14M - 0
93.914 Hiv Emergency Relief Project Grants $3.17M Yes 0
93.498 Provider Relief Fund $1.86M Yes 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $761,561 Yes 1
93.939 Hiv Prevention Activities_non-Governmental Organization Based $506,470 Yes 0
93.268 Immunization Cooperative Agreements $456,799 - 0
93.917 Hiv Care Formula Grants $275,117 - 0
93.788 Opioid Str $152,802 - 0
93.011 National Organizations of State and Local Officials $149,063 - 0
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $74,938 - 0
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $63,694 - 0
93.940 Hiv Prevention Activities_health Department Based $51,218 - 0

Contacts

Name Title Type
DBLFVTLKB2H3 Jennifer Maher Auditee
2022072494 Karen Fitzsimmons 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. The reimbursement of indirect costs reflected in the accompanying financial statements as federal grant revenue is subject to final approval by federal grantors and could be adjusted upon the results of these reviews. Management believes that the results of any such adjustment will not be material to WWHs financial position or change in net assets. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Whitman-Walker Clinic, Inc. dba Whitman-Walker Health (WWH) under programs of the federal government for the year ended December 31, 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 WWH, it is not intended to and does not present the financial position, changes in net assets or cash flows of WWH.
Title: Note 4. Donated Personal Protective Equipment (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. The reimbursement of indirect costs reflected in the accompanying financial statements as federal grant revenue is subject to final approval by federal grantors and could be adjusted upon the results of these reviews. Management believes that the results of any such adjustment will not be material to WWHs financial position or change in net assets. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended December 31, 2022, WWH did not receive donated personal protective equipment.
Title: Note 5. COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural 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. The reimbursement of indirect costs reflected in the accompanying financial statements as federal grant revenue is subject to final approval by federal grantors and could be adjusted upon the results of these reviews. Management believes that the results of any such adjustment will not be material to WWHs financial position or change in net assets. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The COVID-19 PRF Program amount on the Schedule includes $1,857,676 of lost revenue which is reported in accordance with the terms and conditions included in the U.S. Department of Health and Human Services (HHS) Post-Payment Notice of Reporting Requirements specific to the PRF Program.
Title: Note 6. Reconciliation of Schedule of Expenditures of Federal Awards to the 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. The reimbursement of indirect costs reflected in the accompanying financial statements as federal grant revenue is subject to final approval by federal grantors and could be adjusted upon the results of these reviews. Management believes that the results of any such adjustment will not be material to WWHs financial position or change in net assets. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. For the year ended December 31, 2022, WWH recognized $11,659,192 of revenue from federal/pass-through grants which is included in contracts and grants revenue along with other non-federal contracts and grants of $1,457,889 in the accompanying statements of activities. PRF Program revenue of $1,857,676 was recognized during the year ended December 31, 2021. WWH recognizes federal revenue based on allowable direct and fringe benefit costs incurred. Federal expenditures are allocated on a functional basis within the statement of activities.

Finding Details

Finding 2022-002
2022-002 ? Timely Reporting and Internal Controls over Reporting Identification of the Federal Program - 93.918 Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease Criteria ? Recipients of federal awards much establish and maintain effective internal controls over reporting and submit the Federal Finance Report (FFR) within 5 months after the budget period end date. Condition ? The FFR for the budget period end of August 31, 2022 was due by January 30, 2023 as required by the grant agreement. However, the FFR was submitted February 28, 2023. Cause ? WWH did not sufficiently track reporting deadlines or maintain sufficient internal controls over reporting during turnover of key grant personnel. Effect ? An FFR submitted to the granting agency was 30 days late. Questioned costs ? none Context ? Key grant personnel departed WWH during 2022 and 2023 which caused for tracking of grant reporting deadlines to be insufficiently monitored for a period of time. One FFR was selected for testing, and it was concluded it was not submitted within the reporting requirement. Repeat finding ? No Recommendation ? We recommend WWH implement compensating policies and procedures over internal controls of reporting required by the granting agencies on when there is turnover in key personnel. View of Responsible Officials - Management agrees with the financial statement finding identified in the audit and that the finding was a result of turnover of key grant personnel.
Finding 2022-002
2022-002 ? Timely Reporting and Internal Controls over Reporting Identification of the Federal Program - 93.918 Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease Criteria ? Recipients of federal awards much establish and maintain effective internal controls over reporting and submit the Federal Finance Report (FFR) within 5 months after the budget period end date. Condition ? The FFR for the budget period end of August 31, 2022 was due by January 30, 2023 as required by the grant agreement. However, the FFR was submitted February 28, 2023. Cause ? WWH did not sufficiently track reporting deadlines or maintain sufficient internal controls over reporting during turnover of key grant personnel. Effect ? An FFR submitted to the granting agency was 30 days late. Questioned costs ? none Context ? Key grant personnel departed WWH during 2022 and 2023 which caused for tracking of grant reporting deadlines to be insufficiently monitored for a period of time. One FFR was selected for testing, and it was concluded it was not submitted within the reporting requirement. Repeat finding ? No Recommendation ? We recommend WWH implement compensating policies and procedures over internal controls of reporting required by the granting agencies on when there is turnover in key personnel. View of Responsible Officials - Management agrees with the financial statement finding identified in the audit and that the finding was a result of turnover of key grant personnel.