FAC Explorer

Audit 62045

FY End
2022-01-31
Total Expended
$7.48M
Findings
2
Programs
13
Organization: One Community Health (OR)
Year: 2022 Accepted: 2022-10-30
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
71799 2022-002 Significant Deficiency - B
648241 2022-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.224 Health Center Program $4.36M Yes 0
93.224 American Rescue Plan Act Funding for Health Centers $961,126 Yes 0
93.498 Covid-19 Hhs Prf Phase I $517,679 Yes 1
10.766 Community Facilities Loans and Grants $327,404 - 0
97.036 Covid-19: Fema-Vaccine Distribution - Disaster Grants $300,000 - 0
93.323 Covid-19: Epidemiology and Laboratory Capacity for Id $213,539 - 0
93.527 Integrated Behavioral Health Services $167,000 Yes 0
93.461 Covid-19: Hrsa Uninsured Testing and Treatment Fund $91,991 - 0
93.224 Covid-19: Hrsa Expanding Capacity for Covid-19 Testing $71,012 Yes 0
93.527 Quality Improvement $58,809 Yes 0
21.019 Covid:19 Coronavirus Relief Fund $24,089 - 0
21.019 Covid-19 Coronavirus Relief Funds $2,760 - 0
93.224 Covid-19: Hrsa Covid-19 Supplemental Funding $292 Yes 0

Contacts

Name Title Type
F5DLNFE1DTH8 Rose Hinkle Auditee
5412564404 Kyla Delgado Auditor
No contacts on file

Notes to SEFA

Title: Provider Relief Funds 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. One Community Health has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The financial statements reflect revenue recognized from the Provider Relief Fund of $773,388 for the year ended January 31, 2022. The schedule includes Provider Relief Funds of $517,341 that were received in period 1, in accordance with the requirements of the compliance supplement for assistance listing number 98.498.
Title: 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 represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. One Community Health has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The schedule of expenditures of federal awards (the Schedule) includes the federal award activity of One Community Health under programs of the federal government for the year ended January 31, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 One Community Health, it is not intended to and does not present the financial position, changes in net assets, or cash flows of One Community Health.
Title: FEDERAL LOANS 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. One Community Health has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. One Community Health was approved by the USDA and received a loan totaling$13,200,000 to complete construction on a building. The amount listed for this loan includes the beginning of the period loan balance plus proceeds used during the year. The balance outstanding at the end of the period is $13,024,556.

Finding Details

Finding 2022-002
Finding 2022-002: Program Name/ALN Title: Provider Relief Fund Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Award Period: 4/1/2020 ? 6/30/2021 Federal Award Number: N/A Type of Finding: Significant Deficiency Criteria: Management is responsible for designing and maintaining a system of internal controls to achieve compliance with provisions of federal awards. Condition: CLA identified three instances in which the incentive amount paid to the employee was different than the amount that should have been paid according to the board approved incentive structure. Context: CLA identified three instances in which the incentive amount paid to the employee did not equal the amount that should have been paid according to the board approved incentive structure. OCH Board of Directors approved an incentive be paid to employees twice during the timeframe being audited. One incentive was approved to be calculated and paid based on longevity and the other was approved based on attendance of COVID-19 related events held by OCH. Cause: There was a lack of understanding regarding the incentive structure in the Human Resources Department. Effect: Three instances were noted in which the incentive amount paid to employees was different than the board approved incentive structure and no further approval was documented to support the increase or decrease in the incentive. Recommendation: We recommend management follow its existing internal control process for board approved incentive pay and ensure that any exceptions to the approved incentive pay structure are approved and documented. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
Finding 2022-002: Program Name/ALN Title: Provider Relief Fund Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Award Period: 4/1/2020 ? 6/30/2021 Federal Award Number: N/A Type of Finding: Significant Deficiency Criteria: Management is responsible for designing and maintaining a system of internal controls to achieve compliance with provisions of federal awards. Condition: CLA identified three instances in which the incentive amount paid to the employee was different than the amount that should have been paid according to the board approved incentive structure. Context: CLA identified three instances in which the incentive amount paid to the employee did not equal the amount that should have been paid according to the board approved incentive structure. OCH Board of Directors approved an incentive be paid to employees twice during the timeframe being audited. One incentive was approved to be calculated and paid based on longevity and the other was approved based on attendance of COVID-19 related events held by OCH. Cause: There was a lack of understanding regarding the incentive structure in the Human Resources Department. Effect: Three instances were noted in which the incentive amount paid to employees was different than the board approved incentive structure and no further approval was documented to support the increase or decrease in the incentive. Recommendation: We recommend management follow its existing internal control process for board approved incentive pay and ensure that any exceptions to the approved incentive pay structure are approved and documented. Views of responsible officials: There is no disagreement with the audit finding.