FAC Explorer

Audit 49524

FY End
2022-08-31
Total Expended
$8.08M
Findings
4
Programs
8
Organization: Charles Drew Health Center, Inc. (NE)
Year: 2022 Accepted: 2023-05-30
Auditor: Core CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58449 2022-001 Significant Deficiency - L
58450 2022-002 Significant Deficiency Yes N
634891 2022-001 Significant Deficiency - L
634892 2022-002 Significant Deficiency Yes N

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) $4.49M Yes 2
93.224 Covid-19 - Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.49M Yes 0
93.926 Healthy Start Initiative $826,156 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $512,929 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $447,627 Yes 0
93.217 Family Planning_services $290,916 - 0
93.940 Hiv Prevention Activities_health Department Based $20,001 - 0
93.889 National Bioterrorism Hospital Preparedness Program $4,996 - 0

Contacts

Name Title Type
LBNNLRDE8793 Tarsha Jackson Auditee
4024571215 Jake B Klabenes Auditor
No contacts on file

Notes to SEFA

Title: 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Charles Drew Health Center, Inc. has elected to use the 10% 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 Charles Drew Health Center, Inc. under programs of the federal government for the year ended August 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 Charles Drew Health Center, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Charles Drew Health Center, Inc.
Title: Contingencies 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Charles Drew Health Center, Inc. has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Charles Drew Health Center, Inc. receives funds under various federal grant programs, and such assistance is to be expended in accordance with the provisions of the various grants. Compliance with the grants is subject to audit by various government agencies which may impose sanctions in the event of noncompliance. Management believes that they have complied with all material aspects of the various grant provisions and the results of adjustments, if any, relating to such audits would not have any material financial impacts.

Finding Details

Finding 2022-001
Health Center Program Cluster Assistance Listing Number(s) 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: The Health Center must timely file its SF-425 Federal Financial Reports for each of its awards. Questioned costs: n/a Context: The auditor found that some of the Health Center?s Forms SF-425 were filed after their respective due dates. Effect or Potential Effect: Information about the awards is not communicated timely to the awarding agency. Cause: The Health Center had inadequate controls that would prevent them from missing reporting due dates. Recommendation: The Health Center should adopt an internal control procedure that allows them to consistently file its reports on a timely basis. Repeat Finding: n/a Views of Responsible Officials: See page 12.
Finding 2022-002
Health Center Program Cluster Assistance Listing Number(s) 93.224 and 93.527 U.S. Department of Health and Human Services Award No. H80CS00438 Criteria or Specific Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: The Health Center must prepare and apply a sliding fee discount schedule (SFDS) so that the amounts owed for health center services by eligible participants are adjusted based on the patient?s ability to pay. Questioned costs: n/a Context: The auditor selected a sample of 60 encounters. After the auditor tested selection #49, enough errors had been identified that the auditor stopped testing because the sample results could not support a low assessed level of control risk. The errors were a result of the misapplication of the sliding fee discount. The sliding fee discounts are based on the slide level code. In these instances, the sliding fee discount that was applied was not in accordance with the SFDS. Effect or Potential Effect: Either the Health Center or the patients may be paying more than required under the contract. Cause: The Health Center applied its SFDS inconsistently to the patients selected for testing. Recommendation: The Health Center should adopt an internal control procedure that allows them to consistently apply its SFDS to all eligible patients. Repeat Finding: 2021-001 Views of Responsible Officials: See page 12.
Finding 2022-001
Health Center Program Cluster Assistance Listing Number(s) 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: The Health Center must timely file its SF-425 Federal Financial Reports for each of its awards. Questioned costs: n/a Context: The auditor found that some of the Health Center?s Forms SF-425 were filed after their respective due dates. Effect or Potential Effect: Information about the awards is not communicated timely to the awarding agency. Cause: The Health Center had inadequate controls that would prevent them from missing reporting due dates. Recommendation: The Health Center should adopt an internal control procedure that allows them to consistently file its reports on a timely basis. Repeat Finding: n/a Views of Responsible Officials: See page 12.
Finding 2022-002
Health Center Program Cluster Assistance Listing Number(s) 93.224 and 93.527 U.S. Department of Health and Human Services Award No. H80CS00438 Criteria or Specific Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: The Health Center must prepare and apply a sliding fee discount schedule (SFDS) so that the amounts owed for health center services by eligible participants are adjusted based on the patient?s ability to pay. Questioned costs: n/a Context: The auditor selected a sample of 60 encounters. After the auditor tested selection #49, enough errors had been identified that the auditor stopped testing because the sample results could not support a low assessed level of control risk. The errors were a result of the misapplication of the sliding fee discount. The sliding fee discounts are based on the slide level code. In these instances, the sliding fee discount that was applied was not in accordance with the SFDS. Effect or Potential Effect: Either the Health Center or the patients may be paying more than required under the contract. Cause: The Health Center applied its SFDS inconsistently to the patients selected for testing. Recommendation: The Health Center should adopt an internal control procedure that allows them to consistently apply its SFDS to all eligible patients. Repeat Finding: 2021-001 Views of Responsible Officials: See page 12.