Audit 56121

FY End
2022-06-30
Total Expended
$9.93M
Findings
6
Programs
7
Organization: Salud Para La Gente (CA)
Year: 2022 Accepted: 2023-08-08
Auditor: Forvis LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
59391 2022-004 Significant Deficiency - L
59392 2022-004 Significant Deficiency - L
59393 2022-004 Significant Deficiency - L
635833 2022-004 Significant Deficiency - L
635834 2022-004 Significant Deficiency - L
635835 2022-004 Significant Deficiency - L

Contacts

Name Title Type
KMLEZJAYNBA6 Tony Balistreri Auditee
8317288250 Christy Yoakum Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation 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, if any, 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: Salud Para La Gente has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Salud Para La Gente 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 Salud Para La Gente, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of Salud Para La Gente
Title: Note 4: Federal Loan Programs 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, if any, 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: Salud Para La Gente has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Salud Para La Gente did not have any federal loan programs during the year ended June 30, 2022.
Title: Note 5: Personal Protective Equipment (PPE) (Unaudited) 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, if any, 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: Salud Para La Gente has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Salud Para La Gente did not receive any donated PPE from a federal source during the year ended June 30, 2022.

Finding Details

Health Center Program Cluster ? CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS00226 Program Year 2021 and 2022 Criteria or Specific Requirement ? Reporting ? 45 CFR 75.342 Condition ? The Organization is required to prepare and submit an annual Uniform Data System (UDS) for each calendar year, an annual Federal Financial Report (FFR) for each grant year, and quarterly Federal Cash Transaction Reports (FCTR). These reports are to be prepared using accurate financial information. Questioned Cost ? None. Context ? One report for each report type listed above was selected for testing with specific data from each report selected for testing. The sampling methodology used is not and is not intended to be statistically valid. Of the twenty-two inputs tested, two exceptions were noted related to the annual UDS report and one exception was noted related to the annual FFR. Effect ? Errors were made on the annual UDS report and FFR report. Cause ? The Organization?s procedures did not address how to properly calculate program income reported on the annual FFR and certain grant draw amounts were reported following the wrong basis on the annual UDS report. Identification as a Repeat Finding ? Not applicable. Recommendation ? The Organization should ensure in review that federal grant reports are prepared using accurate information with supporting documentation maintained. Views of Responsible Officials and Planned Corrective Actions - We made an error on our UDS file for 2021, the error relates to reporting a draw from our HRSA 330 grant in the wrong calendar year. We submitted the draw request on December 30, 2021, however the funds deposited into our bank account on January 4, 2022. We reported it on the UDS filing as a draw in calendar year 2021, which is when we requested the draw. This is proper for book purposes since we are on an accrual basis; however, draws are reported on a cash basis for UDS purposes, so it should have been reported in 2022. -There was an error made on our FFR reporting. The error relates to using a quarterly rather that a year-to-date cumulative amount in the field that is used to report program income. None of the individuals involved in the preparation of the FFR for 2021 were experienced in preparing the FFR report, so we worked very closely with a HRSA representative to prepare it. We either were given poor advice on how to complete this field or misunderstood the Agent's instructions. -In January of 2023, we properly reported draws on the 2022 UDS report and all staff involved in the UDS report preparation, the Director of Finance, the Accounting Manager, and the Director of Fund Development and Communications, are now aware that draws are reported on the cash basis for UDS purposes. When identified by our Auditors we informed HRSA of the error. -In regards to the FFR report, all individuals responsible for the preparation of the FFR reports, the Director of Finance, the Accounting Manager, and the Director of Fund Development and Communications, were made aware of the error and now know how to complete the field properly. When identified by our Auditors we informed HRSA of the error.
Health Center Program Cluster ? CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS00226 Program Year 2021 and 2022 Criteria or Specific Requirement ? Reporting ? 45 CFR 75.342 Condition ? The Organization is required to prepare and submit an annual Uniform Data System (UDS) for each calendar year, an annual Federal Financial Report (FFR) for each grant year, and quarterly Federal Cash Transaction Reports (FCTR). These reports are to be prepared using accurate financial information. Questioned Cost ? None. Context ? One report for each report type listed above was selected for testing with specific data from each report selected for testing. The sampling methodology used is not and is not intended to be statistically valid. Of the twenty-two inputs tested, two exceptions were noted related to the annual UDS report and one exception was noted related to the annual FFR. Effect ? Errors were made on the annual UDS report and FFR report. Cause ? The Organization?s procedures did not address how to properly calculate program income reported on the annual FFR and certain grant draw amounts were reported following the wrong basis on the annual UDS report. Identification as a Repeat Finding ? Not applicable. Recommendation ? The Organization should ensure in review that federal grant reports are prepared using accurate information with supporting documentation maintained. Views of Responsible Officials and Planned Corrective Actions - We made an error on our UDS file for 2021, the error relates to reporting a draw from our HRSA 330 grant in the wrong calendar year. We submitted the draw request on December 30, 2021, however the funds deposited into our bank account on January 4, 2022. We reported it on the UDS filing as a draw in calendar year 2021, which is when we requested the draw. This is proper for book purposes since we are on an accrual basis; however, draws are reported on a cash basis for UDS purposes, so it should have been reported in 2022. -There was an error made on our FFR reporting. The error relates to using a quarterly rather that a year-to-date cumulative amount in the field that is used to report program income. None of the individuals involved in the preparation of the FFR for 2021 were experienced in preparing the FFR report, so we worked very closely with a HRSA representative to prepare it. We either were given poor advice on how to complete this field or misunderstood the Agent's instructions. -In January of 2023, we properly reported draws on the 2022 UDS report and all staff involved in the UDS report preparation, the Director of Finance, the Accounting Manager, and the Director of Fund Development and Communications, are now aware that draws are reported on the cash basis for UDS purposes. When identified by our Auditors we informed HRSA of the error. -In regards to the FFR report, all individuals responsible for the preparation of the FFR reports, the Director of Finance, the Accounting Manager, and the Director of Fund Development and Communications, were made aware of the error and now know how to complete the field properly. When identified by our Auditors we informed HRSA of the error.
Health Center Program Cluster ? CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS00226 Program Year 2021 and 2022 Criteria or Specific Requirement ? Reporting ? 45 CFR 75.342 Condition ? The Organization is required to prepare and submit an annual Uniform Data System (UDS) for each calendar year, an annual Federal Financial Report (FFR) for each grant year, and quarterly Federal Cash Transaction Reports (FCTR). These reports are to be prepared using accurate financial information. Questioned Cost ? None. Context ? One report for each report type listed above was selected for testing with specific data from each report selected for testing. The sampling methodology used is not and is not intended to be statistically valid. Of the twenty-two inputs tested, two exceptions were noted related to the annual UDS report and one exception was noted related to the annual FFR. Effect ? Errors were made on the annual UDS report and FFR report. Cause ? The Organization?s procedures did not address how to properly calculate program income reported on the annual FFR and certain grant draw amounts were reported following the wrong basis on the annual UDS report. Identification as a Repeat Finding ? Not applicable. Recommendation ? The Organization should ensure in review that federal grant reports are prepared using accurate information with supporting documentation maintained. Views of Responsible Officials and Planned Corrective Actions - We made an error on our UDS file for 2021, the error relates to reporting a draw from our HRSA 330 grant in the wrong calendar year. We submitted the draw request on December 30, 2021, however the funds deposited into our bank account on January 4, 2022. We reported it on the UDS filing as a draw in calendar year 2021, which is when we requested the draw. This is proper for book purposes since we are on an accrual basis; however, draws are reported on a cash basis for UDS purposes, so it should have been reported in 2022. -There was an error made on our FFR reporting. The error relates to using a quarterly rather that a year-to-date cumulative amount in the field that is used to report program income. None of the individuals involved in the preparation of the FFR for 2021 were experienced in preparing the FFR report, so we worked very closely with a HRSA representative to prepare it. We either were given poor advice on how to complete this field or misunderstood the Agent's instructions. -In January of 2023, we properly reported draws on the 2022 UDS report and all staff involved in the UDS report preparation, the Director of Finance, the Accounting Manager, and the Director of Fund Development and Communications, are now aware that draws are reported on the cash basis for UDS purposes. When identified by our Auditors we informed HRSA of the error. -In regards to the FFR report, all individuals responsible for the preparation of the FFR reports, the Director of Finance, the Accounting Manager, and the Director of Fund Development and Communications, were made aware of the error and now know how to complete the field properly. When identified by our Auditors we informed HRSA of the error.
Health Center Program Cluster ? CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS00226 Program Year 2021 and 2022 Criteria or Specific Requirement ? Reporting ? 45 CFR 75.342 Condition ? The Organization is required to prepare and submit an annual Uniform Data System (UDS) for each calendar year, an annual Federal Financial Report (FFR) for each grant year, and quarterly Federal Cash Transaction Reports (FCTR). These reports are to be prepared using accurate financial information. Questioned Cost ? None. Context ? One report for each report type listed above was selected for testing with specific data from each report selected for testing. The sampling methodology used is not and is not intended to be statistically valid. Of the twenty-two inputs tested, two exceptions were noted related to the annual UDS report and one exception was noted related to the annual FFR. Effect ? Errors were made on the annual UDS report and FFR report. Cause ? The Organization?s procedures did not address how to properly calculate program income reported on the annual FFR and certain grant draw amounts were reported following the wrong basis on the annual UDS report. Identification as a Repeat Finding ? Not applicable. Recommendation ? The Organization should ensure in review that federal grant reports are prepared using accurate information with supporting documentation maintained. Views of Responsible Officials and Planned Corrective Actions - We made an error on our UDS file for 2021, the error relates to reporting a draw from our HRSA 330 grant in the wrong calendar year. We submitted the draw request on December 30, 2021, however the funds deposited into our bank account on January 4, 2022. We reported it on the UDS filing as a draw in calendar year 2021, which is when we requested the draw. This is proper for book purposes since we are on an accrual basis; however, draws are reported on a cash basis for UDS purposes, so it should have been reported in 2022. -There was an error made on our FFR reporting. The error relates to using a quarterly rather that a year-to-date cumulative amount in the field that is used to report program income. None of the individuals involved in the preparation of the FFR for 2021 were experienced in preparing the FFR report, so we worked very closely with a HRSA representative to prepare it. We either were given poor advice on how to complete this field or misunderstood the Agent's instructions. -In January of 2023, we properly reported draws on the 2022 UDS report and all staff involved in the UDS report preparation, the Director of Finance, the Accounting Manager, and the Director of Fund Development and Communications, are now aware that draws are reported on the cash basis for UDS purposes. When identified by our Auditors we informed HRSA of the error. -In regards to the FFR report, all individuals responsible for the preparation of the FFR reports, the Director of Finance, the Accounting Manager, and the Director of Fund Development and Communications, were made aware of the error and now know how to complete the field properly. When identified by our Auditors we informed HRSA of the error.
Health Center Program Cluster ? CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS00226 Program Year 2021 and 2022 Criteria or Specific Requirement ? Reporting ? 45 CFR 75.342 Condition ? The Organization is required to prepare and submit an annual Uniform Data System (UDS) for each calendar year, an annual Federal Financial Report (FFR) for each grant year, and quarterly Federal Cash Transaction Reports (FCTR). These reports are to be prepared using accurate financial information. Questioned Cost ? None. Context ? One report for each report type listed above was selected for testing with specific data from each report selected for testing. The sampling methodology used is not and is not intended to be statistically valid. Of the twenty-two inputs tested, two exceptions were noted related to the annual UDS report and one exception was noted related to the annual FFR. Effect ? Errors were made on the annual UDS report and FFR report. Cause ? The Organization?s procedures did not address how to properly calculate program income reported on the annual FFR and certain grant draw amounts were reported following the wrong basis on the annual UDS report. Identification as a Repeat Finding ? Not applicable. Recommendation ? The Organization should ensure in review that federal grant reports are prepared using accurate information with supporting documentation maintained. Views of Responsible Officials and Planned Corrective Actions - We made an error on our UDS file for 2021, the error relates to reporting a draw from our HRSA 330 grant in the wrong calendar year. We submitted the draw request on December 30, 2021, however the funds deposited into our bank account on January 4, 2022. We reported it on the UDS filing as a draw in calendar year 2021, which is when we requested the draw. This is proper for book purposes since we are on an accrual basis; however, draws are reported on a cash basis for UDS purposes, so it should have been reported in 2022. -There was an error made on our FFR reporting. The error relates to using a quarterly rather that a year-to-date cumulative amount in the field that is used to report program income. None of the individuals involved in the preparation of the FFR for 2021 were experienced in preparing the FFR report, so we worked very closely with a HRSA representative to prepare it. We either were given poor advice on how to complete this field or misunderstood the Agent's instructions. -In January of 2023, we properly reported draws on the 2022 UDS report and all staff involved in the UDS report preparation, the Director of Finance, the Accounting Manager, and the Director of Fund Development and Communications, are now aware that draws are reported on the cash basis for UDS purposes. When identified by our Auditors we informed HRSA of the error. -In regards to the FFR report, all individuals responsible for the preparation of the FFR reports, the Director of Finance, the Accounting Manager, and the Director of Fund Development and Communications, were made aware of the error and now know how to complete the field properly. When identified by our Auditors we informed HRSA of the error.
Health Center Program Cluster ? CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS00226 Program Year 2021 and 2022 Criteria or Specific Requirement ? Reporting ? 45 CFR 75.342 Condition ? The Organization is required to prepare and submit an annual Uniform Data System (UDS) for each calendar year, an annual Federal Financial Report (FFR) for each grant year, and quarterly Federal Cash Transaction Reports (FCTR). These reports are to be prepared using accurate financial information. Questioned Cost ? None. Context ? One report for each report type listed above was selected for testing with specific data from each report selected for testing. The sampling methodology used is not and is not intended to be statistically valid. Of the twenty-two inputs tested, two exceptions were noted related to the annual UDS report and one exception was noted related to the annual FFR. Effect ? Errors were made on the annual UDS report and FFR report. Cause ? The Organization?s procedures did not address how to properly calculate program income reported on the annual FFR and certain grant draw amounts were reported following the wrong basis on the annual UDS report. Identification as a Repeat Finding ? Not applicable. Recommendation ? The Organization should ensure in review that federal grant reports are prepared using accurate information with supporting documentation maintained. Views of Responsible Officials and Planned Corrective Actions - We made an error on our UDS file for 2021, the error relates to reporting a draw from our HRSA 330 grant in the wrong calendar year. We submitted the draw request on December 30, 2021, however the funds deposited into our bank account on January 4, 2022. We reported it on the UDS filing as a draw in calendar year 2021, which is when we requested the draw. This is proper for book purposes since we are on an accrual basis; however, draws are reported on a cash basis for UDS purposes, so it should have been reported in 2022. -There was an error made on our FFR reporting. The error relates to using a quarterly rather that a year-to-date cumulative amount in the field that is used to report program income. None of the individuals involved in the preparation of the FFR for 2021 were experienced in preparing the FFR report, so we worked very closely with a HRSA representative to prepare it. We either were given poor advice on how to complete this field or misunderstood the Agent's instructions. -In January of 2023, we properly reported draws on the 2022 UDS report and all staff involved in the UDS report preparation, the Director of Finance, the Accounting Manager, and the Director of Fund Development and Communications, are now aware that draws are reported on the cash basis for UDS purposes. When identified by our Auditors we informed HRSA of the error. -In regards to the FFR report, all individuals responsible for the preparation of the FFR reports, the Director of Finance, the Accounting Manager, and the Director of Fund Development and Communications, were made aware of the error and now know how to complete the field properly. When identified by our Auditors we informed HRSA of the error.