FAC Explorer

Audit 50056

FY End
2022-12-31
Total Expended
$6.14M
Findings
2
Programs
3
Organization: Georgia Association for Primary Healthcare (SC)
Year: 2022 Accepted: 2023-07-12
Auditor: Love Bailey & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47057 2022-002 Significant Deficiency - C
623499 2022-002 Significant Deficiency - C

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) $5.32M Yes 1
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $634,019 - 0
93.217 Family Planning_services $184,025 - 0

Contacts

Name Title Type
UNLARV5BKT84 Kimberly Ramirex Auditee
9127216707 Gary Bailey Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying schedule of expenditures of Federal Awards (the Schedule) includes the federal awardactivity of J.C. Lewis Primary Health Care Center (the Center) under programs of the federal governmentfor the fiscal year ended December 31, 2022. The information in this Schedule is presented in accordancewith the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Becausethe Schedule presents only a selected portion of the operations of the Center, it is not intended to anddoes not present the financial position, changes in net assets, or cash flows of the Center.NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expendituresare recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-002
2022-2 Cash Management CFDA Numbers: 93.224 Criteria: Cash management requirements in the Uniform Guidance, specifically ?200.305(b)(6) ? Payment, states that entity should minimize the time elapsing between the transfer of funds and disbursement. Condition and context: The Organization had several federal expenditures when the gap between the drawdown and the expenditure was greater than 3 days. Cause: Lack of internal controls over the drawdown process. Effect: Noncompliance over cash management of federal funds. Recommendation: The Organization should establish policies and procedures to ensure proper cash management over federal drawdowns. Organization response: Management agrees with the finding. The Center has implemented new accounting policies over the use of federal dollars.
Finding 2022-002
2022-2 Cash Management CFDA Numbers: 93.224 Criteria: Cash management requirements in the Uniform Guidance, specifically ?200.305(b)(6) ? Payment, states that entity should minimize the time elapsing between the transfer of funds and disbursement. Condition and context: The Organization had several federal expenditures when the gap between the drawdown and the expenditure was greater than 3 days. Cause: Lack of internal controls over the drawdown process. Effect: Noncompliance over cash management of federal funds. Recommendation: The Organization should establish policies and procedures to ensure proper cash management over federal drawdowns. Organization response: Management agrees with the finding. The Center has implemented new accounting policies over the use of federal dollars.