FAC Explorer

Audit 49790

FY End
2022-06-30
Total Expended
$4.02M
Findings
2
Programs
9
Organization: Community Clinic of Maui, Inc. (HI)
Year: 2022 Accepted: 2023-02-14
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59053 2022-001 Significant Deficiency - L
635495 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.51M Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.08M Yes 0
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $701,732 Yes 1
93.217 Family Planning_services $97,742 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $27,000 - 0
93.011 National Organizations of State and Local Officials $18,503 - 0
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $5,613 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $591 - 0
93.865 Child Health and Human Development Extramural Research $351 - 0

Contacts

Name Title Type
VS18KFLVEY46 Monique Van Der Aa Auditee
8088724017 James Lacroix Auditor
No contacts on file

Notes to SEFA

Title: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribu Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Community Clinic of Maui, Inc. (Malama I Ke Ola Health Center) (the "Organization") 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, changes in net assets, or cash flows of the Organization. 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: N Rate Explanation: The Organization has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. For the DHHS awards related to the Provider Relief Fund ("PRF") and American Rescue Plan("ARP") Rural Distribution program, DHHS has indicated that the amounts on the Schedule bereported corresponding to reporting requirements of the HRSA PRF Reporting Portal. Paymentsfrom DHHS for PRF are assigned to 'Payment Received Periods' (each, a Period) based upon thedate each payment from PRF was received. Each Period has a specified Period of Availability andtiming of reporting requirements. Entities report into the HRSA PRF Reporting Portal after eachPeriod's deadline to use the funds (i.e., after the end of the Period of Availability).The schedule includes $701,732 received from DHHS between January 1, 2021 through June 30,2021. In accordance with guidance from DHHS, this amount is considered Period 3 funding. Of thePeriod 3 funding, $197,993 and $503,739 were recognized in the fiscal years ended June 30, 2022and 2021, respectively, as grant revenue in the financial statements.

Finding Details

Finding 2022-001
Finding 2022-001: Reporting Grantor: U.S. Department of Health and Human Services Federal Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Numbers: 93.498 Criteria The Coronavirus Aid, Relief, and Economic Security (CARES) Act and American Rescue Plan (ARP) Act of 2021 appropriated funds to reimburse eligible healthcare providers for health carerelated expenses or lost revenues attributable to COVID-19. These funds were distributed by Health Resources and Services Administration (HRSA). HRSA developed the Provider Relief Fund (PRF) Reporting Portal to enable PRF and ARP Rural recipients to comply with mandatory reporting requirements. Condition The Center's submission to the PRF Portal included inconsistencies with the accounting records. Context There were inconsistencies with the COVID-19 related reporting on the PRF Portal which led to the PRF portal not matching the respective accounting records. It is noted that the Center had an adequate amount of lost revenue to earn the PRF funding received. Questioned Costs None. Cause The Center misinterpreted the guidance provided by Health Resources and Services Administration (HRSA) Provider Relief Fund (PRF) and American Rescue Plan (ARP) program. Effect The Center did not complete the PRF Reporting Portal properly in accordance with guidance provided by Health Resources and Services Administration (HRSA) Provider Relief Fund (PRF) and American Rescue Plan (ARP) program and as a result the data on the report was not correct. Recommendation The Center should strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2022-001
Finding 2022-001: Reporting Grantor: U.S. Department of Health and Human Services Federal Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Numbers: 93.498 Criteria The Coronavirus Aid, Relief, and Economic Security (CARES) Act and American Rescue Plan (ARP) Act of 2021 appropriated funds to reimburse eligible healthcare providers for health carerelated expenses or lost revenues attributable to COVID-19. These funds were distributed by Health Resources and Services Administration (HRSA). HRSA developed the Provider Relief Fund (PRF) Reporting Portal to enable PRF and ARP Rural recipients to comply with mandatory reporting requirements. Condition The Center's submission to the PRF Portal included inconsistencies with the accounting records. Context There were inconsistencies with the COVID-19 related reporting on the PRF Portal which led to the PRF portal not matching the respective accounting records. It is noted that the Center had an adequate amount of lost revenue to earn the PRF funding received. Questioned Costs None. Cause The Center misinterpreted the guidance provided by Health Resources and Services Administration (HRSA) Provider Relief Fund (PRF) and American Rescue Plan (ARP) program. Effect The Center did not complete the PRF Reporting Portal properly in accordance with guidance provided by Health Resources and Services Administration (HRSA) Provider Relief Fund (PRF) and American Rescue Plan (ARP) program and as a result the data on the report was not correct. Recommendation The Center should strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.