FAC Explorer

Audit 69840

FY End
2022-12-31
Total Expended
$9.25M
Findings
12
Programs
10
Organization: Family Health Centers, Inc. (SC)
Year: 2022 Accepted: 2023-03-26
Auditor: Terry Horne CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
63285 2022-003 Material Weakness - L
63286 2022-003 Material Weakness - L
63287 2022-003 Material Weakness - L
63288 2022-003 Material Weakness - L
63289 2022-003 Material Weakness - L
63290 2022-003 Material Weakness - L
639727 2022-003 Material Weakness - L
639728 2022-003 Material Weakness - L
639729 2022-003 Material Weakness - L
639730 2022-003 Material Weakness - L
639731 2022-003 Material Weakness - L
639732 2022-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $5.21M Yes 1
93.498 Provider Relief Fund $786,891 Yes 0
93.224 Covid-19-Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $488,497 Yes 1
10.855 Distance Learning and Telemedicine Loans and Grants $428,998 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $175,141 - 0
93.359 Nurse Education, Practice Quality and Retention Grants $160,985 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $100,776 - 0
93.917 Hiv Care Formula Grants $58,354 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $52,529 Yes 1
93.155 Rural Health Research Centers $31,639 - 0

Contacts

Name Title Type
MZNXZR1WCC41 Leon Brunson Auditee
8035316905 Terry Horne Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note A- Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal award (the Schedule) of Family Health Centers, Inc. under programs of the federal government for the year ended December 31, 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 Family Health Centers, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Family Health Centers, Inc.Note B-Summary of Significant Accounting PoliciesExpenditures 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. Family Health Centers, Inc. has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance.Note C- SubrecipientsThe Organization provided no federal awards to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
Finding: 2022-003 Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Federal Financial Report Condition: The Federal Financial Report (FFR) submitted to the Department of Health and Human Services (DHHS) for the year ended December 31, 2021 contained incorrect data for federal share of expenditures for the Organization?s Federal Grant 20H80CS00090. The expenditures were overstated by $202,545. Cause: The Organization?s submission of its FFR included inconsistencies with the accounting records. Effect: The unobligated balance of Federal funds reported to DHHS was understated by $202,545. Questioned Costs: None reported. Context: There were inconsistencies with the FFR and the Organization?s accounting records. It is noted that the Organization had more unobligated funds than were reported on the FFR. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system is developed in which the FFR for any Federal grant is reviewed by a person other than the preparer of the report. Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR are reviewed by a person other than the preparer prior to submission to DHHS. Contact Person: Shasonda Amous-Glover, CFO Anticipated Date of Completion: May 31, 2023
Finding 2022-003
Finding: 2022-003 Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Federal Financial Report Condition: The Federal Financial Report (FFR) submitted to the Department of Health and Human Services (DHHS) for the year ended December 31, 2021 contained incorrect data for federal share of expenditures for the Organization?s Federal Grant 20H80CS00090. The expenditures were overstated by $202,545. Cause: The Organization?s submission of its FFR included inconsistencies with the accounting records. Effect: The unobligated balance of Federal funds reported to DHHS was understated by $202,545. Questioned Costs: None reported. Context: There were inconsistencies with the FFR and the Organization?s accounting records. It is noted that the Organization had more unobligated funds than were reported on the FFR. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system is developed in which the FFR for any Federal grant is reviewed by a person other than the preparer of the report. Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR are reviewed by a person other than the preparer prior to submission to DHHS. Contact Person: Shasonda Amous-Glover, CFO Anticipated Date of Completion: May 31, 2023
Finding 2022-003
Finding: 2022-003 Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Federal Financial Report Condition: The Federal Financial Report (FFR) submitted to the Department of Health and Human Services (DHHS) for the year ended December 31, 2021 contained incorrect data for federal share of expenditures for the Organization?s Federal Grant 20H80CS00090. The expenditures were overstated by $202,545. Cause: The Organization?s submission of its FFR included inconsistencies with the accounting records. Effect: The unobligated balance of Federal funds reported to DHHS was understated by $202,545. Questioned Costs: None reported. Context: There were inconsistencies with the FFR and the Organization?s accounting records. It is noted that the Organization had more unobligated funds than were reported on the FFR. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system is developed in which the FFR for any Federal grant is reviewed by a person other than the preparer of the report. Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR are reviewed by a person other than the preparer prior to submission to DHHS. Contact Person: Shasonda Amous-Glover, CFO Anticipated Date of Completion: May 31, 2023
Finding 2022-003
Finding: 2022-003 Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Federal Financial Report Condition: The Federal Financial Report (FFR) submitted to the Department of Health and Human Services (DHHS) for the year ended December 31, 2021 contained incorrect data for federal share of expenditures for the Organization?s Federal Grant 20H80CS00090. The expenditures were overstated by $202,545. Cause: The Organization?s submission of its FFR included inconsistencies with the accounting records. Effect: The unobligated balance of Federal funds reported to DHHS was understated by $202,545. Questioned Costs: None reported. Context: There were inconsistencies with the FFR and the Organization?s accounting records. It is noted that the Organization had more unobligated funds than were reported on the FFR. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system is developed in which the FFR for any Federal grant is reviewed by a person other than the preparer of the report. Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR are reviewed by a person other than the preparer prior to submission to DHHS. Contact Person: Shasonda Amous-Glover, CFO Anticipated Date of Completion: May 31, 2023
Finding 2022-003
Finding: 2022-003 Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Federal Financial Report Condition: The Federal Financial Report (FFR) submitted to the Department of Health and Human Services (DHHS) for the year ended December 31, 2021 contained incorrect data for federal share of expenditures for the Organization?s Federal Grant 20H80CS00090. The expenditures were overstated by $202,545. Cause: The Organization?s submission of its FFR included inconsistencies with the accounting records. Effect: The unobligated balance of Federal funds reported to DHHS was understated by $202,545. Questioned Costs: None reported. Context: There were inconsistencies with the FFR and the Organization?s accounting records. It is noted that the Organization had more unobligated funds than were reported on the FFR. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system is developed in which the FFR for any Federal grant is reviewed by a person other than the preparer of the report. Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR are reviewed by a person other than the preparer prior to submission to DHHS. Contact Person: Shasonda Amous-Glover, CFO Anticipated Date of Completion: May 31, 2023
Finding 2022-003
Finding: 2022-003 Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Federal Financial Report Condition: The Federal Financial Report (FFR) submitted to the Department of Health and Human Services (DHHS) for the year ended December 31, 2021 contained incorrect data for federal share of expenditures for the Organization?s Federal Grant 20H80CS00090. The expenditures were overstated by $202,545. Cause: The Organization?s submission of its FFR included inconsistencies with the accounting records. Effect: The unobligated balance of Federal funds reported to DHHS was understated by $202,545. Questioned Costs: None reported. Context: There were inconsistencies with the FFR and the Organization?s accounting records. It is noted that the Organization had more unobligated funds than were reported on the FFR. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system is developed in which the FFR for any Federal grant is reviewed by a person other than the preparer of the report. Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR are reviewed by a person other than the preparer prior to submission to DHHS. Contact Person: Shasonda Amous-Glover, CFO Anticipated Date of Completion: May 31, 2023
Finding 2022-003
Finding: 2022-003 Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Federal Financial Report Condition: The Federal Financial Report (FFR) submitted to the Department of Health and Human Services (DHHS) for the year ended December 31, 2021 contained incorrect data for federal share of expenditures for the Organization?s Federal Grant 20H80CS00090. The expenditures were overstated by $202,545. Cause: The Organization?s submission of its FFR included inconsistencies with the accounting records. Effect: The unobligated balance of Federal funds reported to DHHS was understated by $202,545. Questioned Costs: None reported. Context: There were inconsistencies with the FFR and the Organization?s accounting records. It is noted that the Organization had more unobligated funds than were reported on the FFR. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system is developed in which the FFR for any Federal grant is reviewed by a person other than the preparer of the report. Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR are reviewed by a person other than the preparer prior to submission to DHHS. Contact Person: Shasonda Amous-Glover, CFO Anticipated Date of Completion: May 31, 2023
Finding 2022-003
Finding: 2022-003 Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Federal Financial Report Condition: The Federal Financial Report (FFR) submitted to the Department of Health and Human Services (DHHS) for the year ended December 31, 2021 contained incorrect data for federal share of expenditures for the Organization?s Federal Grant 20H80CS00090. The expenditures were overstated by $202,545. Cause: The Organization?s submission of its FFR included inconsistencies with the accounting records. Effect: The unobligated balance of Federal funds reported to DHHS was understated by $202,545. Questioned Costs: None reported. Context: There were inconsistencies with the FFR and the Organization?s accounting records. It is noted that the Organization had more unobligated funds than were reported on the FFR. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system is developed in which the FFR for any Federal grant is reviewed by a person other than the preparer of the report. Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR are reviewed by a person other than the preparer prior to submission to DHHS. Contact Person: Shasonda Amous-Glover, CFO Anticipated Date of Completion: May 31, 2023
Finding 2022-003
Finding: 2022-003 Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Federal Financial Report Condition: The Federal Financial Report (FFR) submitted to the Department of Health and Human Services (DHHS) for the year ended December 31, 2021 contained incorrect data for federal share of expenditures for the Organization?s Federal Grant 20H80CS00090. The expenditures were overstated by $202,545. Cause: The Organization?s submission of its FFR included inconsistencies with the accounting records. Effect: The unobligated balance of Federal funds reported to DHHS was understated by $202,545. Questioned Costs: None reported. Context: There were inconsistencies with the FFR and the Organization?s accounting records. It is noted that the Organization had more unobligated funds than were reported on the FFR. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system is developed in which the FFR for any Federal grant is reviewed by a person other than the preparer of the report. Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR are reviewed by a person other than the preparer prior to submission to DHHS. Contact Person: Shasonda Amous-Glover, CFO Anticipated Date of Completion: May 31, 2023
Finding 2022-003
Finding: 2022-003 Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Federal Financial Report Condition: The Federal Financial Report (FFR) submitted to the Department of Health and Human Services (DHHS) for the year ended December 31, 2021 contained incorrect data for federal share of expenditures for the Organization?s Federal Grant 20H80CS00090. The expenditures were overstated by $202,545. Cause: The Organization?s submission of its FFR included inconsistencies with the accounting records. Effect: The unobligated balance of Federal funds reported to DHHS was understated by $202,545. Questioned Costs: None reported. Context: There were inconsistencies with the FFR and the Organization?s accounting records. It is noted that the Organization had more unobligated funds than were reported on the FFR. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system is developed in which the FFR for any Federal grant is reviewed by a person other than the preparer of the report. Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR are reviewed by a person other than the preparer prior to submission to DHHS. Contact Person: Shasonda Amous-Glover, CFO Anticipated Date of Completion: May 31, 2023
Finding 2022-003
Finding: 2022-003 Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Federal Financial Report Condition: The Federal Financial Report (FFR) submitted to the Department of Health and Human Services (DHHS) for the year ended December 31, 2021 contained incorrect data for federal share of expenditures for the Organization?s Federal Grant 20H80CS00090. The expenditures were overstated by $202,545. Cause: The Organization?s submission of its FFR included inconsistencies with the accounting records. Effect: The unobligated balance of Federal funds reported to DHHS was understated by $202,545. Questioned Costs: None reported. Context: There were inconsistencies with the FFR and the Organization?s accounting records. It is noted that the Organization had more unobligated funds than were reported on the FFR. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system is developed in which the FFR for any Federal grant is reviewed by a person other than the preparer of the report. Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR are reviewed by a person other than the preparer prior to submission to DHHS. Contact Person: Shasonda Amous-Glover, CFO Anticipated Date of Completion: May 31, 2023
Finding 2022-003
Finding: 2022-003 Reporting Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Federal Financial Report Condition: The Federal Financial Report (FFR) submitted to the Department of Health and Human Services (DHHS) for the year ended December 31, 2021 contained incorrect data for federal share of expenditures for the Organization?s Federal Grant 20H80CS00090. The expenditures were overstated by $202,545. Cause: The Organization?s submission of its FFR included inconsistencies with the accounting records. Effect: The unobligated balance of Federal funds reported to DHHS was understated by $202,545. Questioned Costs: None reported. Context: There were inconsistencies with the FFR and the Organization?s accounting records. It is noted that the Organization had more unobligated funds than were reported on the FFR. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system is developed in which the FFR for any Federal grant is reviewed by a person other than the preparer of the report. Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR are reviewed by a person other than the preparer prior to submission to DHHS. Contact Person: Shasonda Amous-Glover, CFO Anticipated Date of Completion: May 31, 2023