FAC Explorer

Audit 53878

FY End
2022-09-30
Total Expended
$12.10M
Findings
2
Programs
18
Organization: Jefferson County Department of Health (AL)
Year: 2022 Accepted: 2023-04-12
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58686 2022-001 Material Weakness - I
635128 2022-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
93.323 Covid-19- Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.99M Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.54M Yes 0
66.001 Air Pollution Control Program Support $773,665 Yes 1
93.940 Hiv Prevention Activities_health Department Based $687,403 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $531,308 - 0
93.268 Immunization Cooperative Agreements $513,791 - 0
93.069 Public Health Emergency Preparedness $288,549 - 0
93.994 Maternal and Child Health Services Block Grant to the States $217,545 - 0
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $201,214 - 0
93.391 Covid-19- Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $195,437 - 0
93.498 Covid-19- Provider Relief Fund $122,589 - 0
93.889 National Bioterrorism Hospital Preparedness Program $110,667 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $85,001 - 0
20.205 Highway Planning and Construction $52,040 - 0
93.217 Family Planning_services $37,412 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $13,999 - 0
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $13,028 - 0
93.889 Covid-19- National Bioterrorism Hospital Preparedness Program $3,924 - 0

Contacts

Name Title Type
CZA6V789MXL3 Loretta Hicks Auditee
2059339110 Jason Harpe Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1: GENERALThe accompanying Schedule of Expenditures of Federal Awards presents the activity of all federalfinancial assistance programs of the Jefferson County Department of Health. All federal financialassistance received directly from federal agencies, as well as federal financial assistance passedthrough other state and local government agencies, is included in the schedule.Note 2: BASIS OF ACCOUNTINGThe accompanying Schedule of Expenditures of Federal Awards is presented using the modifiedaccrual basis of accounting, which is described in Note 1 to the Department's financial statements.Note 3: INDIRECT COST RATEThe Department has not elected to use the 10percent de minimis indirect cost rate allowed underthe Uniform Guidance.Note 4: FEDERALLY FUNDED INSURANCE AND FEDERALLY FUNDED LOANSThe Department has no federally funded insurance and no federally funded loans or loan guaranteesfor the fiscal year ended September 30, 2022.Note 5: NONCASH AWARDSDuring the year ended September 30, 2022, the Department did not receive any noncash federalassistance.Note 6: RECONCILIATION TO FINANCIAL STATEMENTSTotal federal awards on the accompanying Schedule of Expenditures of Federal Awards excludes$2,171,634 of Provider Relief Funds, which were recognized as revenue by the Department in theyear ended September 30, 2022. The Department will follow the reporting guidelines issued in futureOMB Compliance Supplements to determine the timing of reporting Provider Relief Funds on theSchedule of Expenditures of Federal Awards. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001: Federal Procurement Standards Federal agency: U.S. Environmental Protection Agency Pass-through agency: None Title: Air Pollution Control Program Support Assistance Listing Number: 66.001 Award Year: 2022 Award Number: 97412920 Criteria: 2 CFR 200.303 requires the Department to establish and maintain internal controls over compliance with federal awards. 2 CFR 200.320 identifies the methods of procurement to be followed for acquisition of property or services required under a federal award or subaward. Condition and perspective: The Department recorded $69,375 of legal services to the federal award without following an approved method of procurement under 2 CFR 200.320. Legal services are exempt from state procurement law, but they are within the scope of federal procurement standards. Cause: The vendor provides in-house legal representation and regularly assists the Department with legal matters. Due to the long-standing, existing relationship, the vendor was selected for services related to the grant without following procurement standards. Effect: The Department posted $69,375 of legal services to the federal award without following federal procurement standards. Questioned Cost: $69,375. Recommendation: Management should ensure the Department follows federal procurement standards for all vendors paid with federal funds. Management?s response: Rate quotes will be obtained from at least three (3) law firms as required for ?small purchases? by 2 C.F.R. 200.320.
Finding 2022-001
2022-001: Federal Procurement Standards Federal agency: U.S. Environmental Protection Agency Pass-through agency: None Title: Air Pollution Control Program Support Assistance Listing Number: 66.001 Award Year: 2022 Award Number: 97412920 Criteria: 2 CFR 200.303 requires the Department to establish and maintain internal controls over compliance with federal awards. 2 CFR 200.320 identifies the methods of procurement to be followed for acquisition of property or services required under a federal award or subaward. Condition and perspective: The Department recorded $69,375 of legal services to the federal award without following an approved method of procurement under 2 CFR 200.320. Legal services are exempt from state procurement law, but they are within the scope of federal procurement standards. Cause: The vendor provides in-house legal representation and regularly assists the Department with legal matters. Due to the long-standing, existing relationship, the vendor was selected for services related to the grant without following procurement standards. Effect: The Department posted $69,375 of legal services to the federal award without following federal procurement standards. Questioned Cost: $69,375. Recommendation: Management should ensure the Department follows federal procurement standards for all vendors paid with federal funds. Management?s response: Rate quotes will be obtained from at least three (3) law firms as required for ?small purchases? by 2 C.F.R. 200.320.