FAC Explorer

Audit 54963

FY End
2022-11-30
Total Expended
$7.29M
Findings
2
Programs
4
Organization: Juniper Health Inc. (KY)
Year: 2022 Accepted: 2023-05-24
Auditor: Kelley Galloway Smith Goolsbly Psc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58917 2022-001 Significant Deficiency - L
635359 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 $3.21M Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.05M Yes 0
93.498 Provider Relief Fund $357,596 Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $9,757 - 0

Contacts

Name Title Type
EL71LDJL9P77 Brooke Johnson Auditee
6064640151 Steve Roberson, CPA Auditor
No contacts on file

Notes to SEFA

Title: NOTE 4 - PROVIDER RELIEF FUNDS Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal agency grant activity of Juniper Health, Inc. programs of the federal government for the year ended November 30, 2022. The information in this Schedule is presented in accordance with the requirements of the 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 operations of Juniper Health, Inc., it is not intended and does not present the financial position, changes in net assets or cash flows of the Organization. NOTE 2 - SUMMARY OF SIGNIFICANT 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: NOTE 3 - INDIRECT COST RATE Juniper Health, Inc. has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. NOTE 4 PROVIDER RELIEF FUNDSThe total expenditures and lost revenues reported in the Schedule for the Provider Relief Funds (PRF) program is the total expenditures and lost revenues from the Period 4 (PRF payments received from July 1, 2021 to December 21, 2021) report submission to the Department of Health and Human Services PRF Reporting Portal.
Title: NOTE 5 - AMERICAN RESCUR PLAN (ARP) RURAL DISTRIBUTION Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal agency grant activity of Juniper Health, Inc. programs of the federal government for the year ended November 30, 2022. The information in this Schedule is presented in accordance with the requirements of the 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 operations of Juniper Health, Inc., it is not intended and does not present the financial position, changes in net assets or cash flows of the Organization. NOTE 2 - SUMMARY OF SIGNIFICANT 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: NOTE 3 - INDIRECT COST RATE Juniper Health, Inc. has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. The total expenditures and lost revenues reported in the Schedule for the American Rescue Plan (ARP) Rural Distribution program is the total expenditures and lost revenues from the payments received from July 1, 2021 to December 21, 2021 report submission to the Department of Health and Human Services PRF Reporting Portal.

Finding Details

Finding 2022-001
C. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-001 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Reporting Federal Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Reporting Asset Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Compliance Requirement: Reporting (45 CFR 75.342) Criteria: Information reported on the Provider Relief Fund Reporting Portal should be reported accurately and within the required criteria. Condition: We noted that Covid-19 related expenses claimed on the Period 4 reporting included expenses that had been reported on the Organization?s Period 1 reporting. Cause: Oversite and failure to compare amounts to previously completed filings. Effect: The Period 4 reporting was improperly completed; however, there was no net impact because the Organization had more than enough additional lost revenues to cover the expenses that had been reported in error. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that more care be taken when preparing required federal financial reporting to ensure its accuracy. Management?s Response: Management agrees and will ensure the review of previously submitted reports when preparing required federal financial reporting to ensure accuracy.
Finding 2022-001
C. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-001 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Reporting Federal Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Reporting Asset Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Compliance Requirement: Reporting (45 CFR 75.342) Criteria: Information reported on the Provider Relief Fund Reporting Portal should be reported accurately and within the required criteria. Condition: We noted that Covid-19 related expenses claimed on the Period 4 reporting included expenses that had been reported on the Organization?s Period 1 reporting. Cause: Oversite and failure to compare amounts to previously completed filings. Effect: The Period 4 reporting was improperly completed; however, there was no net impact because the Organization had more than enough additional lost revenues to cover the expenses that had been reported in error. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that more care be taken when preparing required federal financial reporting to ensure its accuracy. Management?s Response: Management agrees and will ensure the review of previously submitted reports when preparing required federal financial reporting to ensure accuracy.