FAC Explorer

Audit 51067

FY End
2022-03-31
Total Expended
$13.54M
Findings
2
Programs
13
Organization: Henry J. Austin Health Center, Inc. (PA)
Year: 2022 Accepted: 2023-06-08
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51107 2022-002 Significant Deficiency - L
627549 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) $1.94M Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.37M Yes 0
93.247 Advanced Nursing Education Grant Program $1.08M - 0
93.917 Hiv Care Formula Grants $605,643 - 0
93.217 Family Planning_services $592,303 - 0
93.498 Provider Relief Fund $278,342 Yes 1
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $255,260 - 0
93.940 Hiv Prevention Activities_health Department Based $230,722 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $216,377 Yes 0
93.268 Immunization Cooperative Agreements $213,468 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $98,852 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $45,489 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $27,016 - 0

Contacts

Name Title Type
JRK3Y5WE5387 Italia Castillo Auditee
6092785912 Heather Weber Auditor
No contacts on file

Notes to SEFA

Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - As Accounting Policies: 1.Basis of PresentationThe accompanying schedules of expenditures of federal and state awards (the Schedules) include the federal and state of New Jersey grant award activity of the Henry J. Austin Health Center, Inc. (the Center) for the year ended March 31, 2022. The information in the schedule of expenditures and federal awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). The information included in the schedule of expenditures of state awards is presented in accordance with the requirements of the State of New Jersey Department of Treasury, OMB Circular 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid (NJOMB 15-08). Because these Schedules present only a selected portion of the operations of the Center, they are not intended to and do not present the financial position, changes in net assets or cash flows of the Center.The Schedules include expenditures of the U.S. Department of Health and Human Services (HHS) Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program of the Center for the periods of availability which ended in the year ended March 31, 2022.2.Summary of Significant Accounting PoliciesExpenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and NJOMB 15-08, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Center has not elected to use 10% de-minimus indirect cost rate allowed under Uniform Guidance 4.Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - Assistance Listing Number 93.498For the HHS awards related to the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on the Schedules be reported corresponding to reporting requirements of the HRSA PRF Reporting Portal. Payments from HHS for PRF are assigned to "Payment Received Periods" (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability). The Schedules include $278,342 received from HHS between April 10, 2020 and June 30, 2020. In accordance with the guidance from HHS, the Schedules include expenditures for the period of availability which ended in the year ended March 31, 2022 (i.e., Period 1). The Schedules includes the following entity that received the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program:Legal Entity NameTax Identification NumberHenry J. Austin Health Center22-2682708

Finding Details

Finding 2022-002
Finding 2022-002 - Significant Deficiency in Internal Control, Reporting Assistance Listing Number: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: Not Applicable Award Number/Year: Not Applicable/2020 Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Recipients of Provider Relief Funds (PRF) payments must comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services (HHS). Condition/Context: For the reports tested, the Center used accounting data that was not adjusted for audit adjustments and other reclassifications when preparing the lost revenue calculation due to timing of when the audit was completed and with the reporting was due. As a result of these adjustments, the lost revenue decreased from $2,801,240 to $1,560,435. Additionally, the reports tested did not contain a documented review and approval of the reports prior to submission. Effect: The amounts reported to Health Resources and Services Administration (HRSA) were not in accordance with the established HHS Reporting Requirements. Questioned Costs: None reported. Cause: Timing of audit adjustments and reporting Recommendation: We recommend that management review and update, as needed, their procedure for completion of the reporting to ensure that a review and approval of such reporting is completed and documented prior to submission.
Finding 2022-002
Finding 2022-002 - Significant Deficiency in Internal Control, Reporting Assistance Listing Number: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: Not Applicable Award Number/Year: Not Applicable/2020 Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Recipients of Provider Relief Funds (PRF) payments must comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services (HHS). Condition/Context: For the reports tested, the Center used accounting data that was not adjusted for audit adjustments and other reclassifications when preparing the lost revenue calculation due to timing of when the audit was completed and with the reporting was due. As a result of these adjustments, the lost revenue decreased from $2,801,240 to $1,560,435. Additionally, the reports tested did not contain a documented review and approval of the reports prior to submission. Effect: The amounts reported to Health Resources and Services Administration (HRSA) were not in accordance with the established HHS Reporting Requirements. Questioned Costs: None reported. Cause: Timing of audit adjustments and reporting Recommendation: We recommend that management review and update, as needed, their procedure for completion of the reporting to ensure that a review and approval of such reporting is completed and documented prior to submission.