Audit 7491

FY End
2023-05-31
Total Expended
$7.19M
Findings
8
Programs
6
Year: 2023 Accepted: 2023-12-19
Auditor: Terry Horne CPA

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
5614 2023-003 Material Weakness Yes I
5615 2023-003 Material Weakness Yes I
5616 2023-003 Material Weakness Yes I
5617 2023-004 Material Weakness - N
582056 2023-003 Material Weakness Yes I
582057 2023-003 Material Weakness Yes I
582058 2023-003 Material Weakness Yes I
582059 2023-004 Material Weakness - N

Contacts

Name Title Type
KQJ5UKZJ57M7 Maurishka Williams Auditee
8039006464 Terry Horne Auditor
No contacts on file

Notes to SEFA

Title: 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. The Organization has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: N/A Basis of presentation described
Title: Loans Outstanding 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. The Organization has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: N/A Outstanding Loans Detailed

Finding Details

Material Weakness Finding: 2023-003 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Procurement, Suspension, and Debarment Condition: The Organization’s procurement policies were not updated to conform to applicable standards under the Uniform Guidance, and the Organization did not obtain bids or quotes for purchases that require obtaining bids or quotes. In addition, the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. Cause: The Organization did not have proper procedures in place to ensure that procurement policies were updated to conform to the requirements identified in the Uniform Guidance, and the Organization did not follow its policy regarding debarment searches or its policy for obtaining bids and quotes. Effect: The Organization’s procurement policy did not conform to applicable standards under the Uniform Guidance’s procurement limits for micro, small, and simplified purchases. The Organization also did not obtain bids or quotes as required. In addition, the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: Yes Recommendation: It is recommended that the Organization update its procurement policies to conform to the requirements identified in Uniform Guidance, and that procedures are established to ensure that the debarment policy is followed. Views of Responsible Officials: Management concurs. Policies and procedures will be updated to reflect the Uniform Guidance procurement limits for micro, small, and simplified purchases. The Organization will also establish procedures to ensure that debarment searches are completed to verify that employees and vendors subject to debarment requirements are not suspended, debarred, or otherwise excluded from participating in Federal programs before the Organization enters into transactions with them. Contact Person: Maurishka Williams, CFO Anticipated Date of Completion: December 31, 2023
Material Weakness Finding: 2023-003 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Procurement, Suspension, and Debarment Condition: The Organization’s procurement policies were not updated to conform to applicable standards under the Uniform Guidance, and the Organization did not obtain bids or quotes for purchases that require obtaining bids or quotes. In addition, the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. Cause: The Organization did not have proper procedures in place to ensure that procurement policies were updated to conform to the requirements identified in the Uniform Guidance, and the Organization did not follow its policy regarding debarment searches or its policy for obtaining bids and quotes. Effect: The Organization’s procurement policy did not conform to applicable standards under the Uniform Guidance’s procurement limits for micro, small, and simplified purchases. The Organization also did not obtain bids or quotes as required. In addition, the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: Yes Recommendation: It is recommended that the Organization update its procurement policies to conform to the requirements identified in Uniform Guidance, and that procedures are established to ensure that the debarment policy is followed. Views of Responsible Officials: Management concurs. Policies and procedures will be updated to reflect the Uniform Guidance procurement limits for micro, small, and simplified purchases. The Organization will also establish procedures to ensure that debarment searches are completed to verify that employees and vendors subject to debarment requirements are not suspended, debarred, or otherwise excluded from participating in Federal programs before the Organization enters into transactions with them. Contact Person: Maurishka Williams, CFO Anticipated Date of Completion: December 31, 2023
Material Weakness Finding: 2023-003 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Procurement, Suspension, and Debarment Condition: The Organization’s procurement policies were not updated to conform to applicable standards under the Uniform Guidance, and the Organization did not obtain bids or quotes for purchases that require obtaining bids or quotes. In addition, the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. Cause: The Organization did not have proper procedures in place to ensure that procurement policies were updated to conform to the requirements identified in the Uniform Guidance, and the Organization did not follow its policy regarding debarment searches or its policy for obtaining bids and quotes. Effect: The Organization’s procurement policy did not conform to applicable standards under the Uniform Guidance’s procurement limits for micro, small, and simplified purchases. The Organization also did not obtain bids or quotes as required. In addition, the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: Yes Recommendation: It is recommended that the Organization update its procurement policies to conform to the requirements identified in Uniform Guidance, and that procedures are established to ensure that the debarment policy is followed. Views of Responsible Officials: Management concurs. Policies and procedures will be updated to reflect the Uniform Guidance procurement limits for micro, small, and simplified purchases. The Organization will also establish procedures to ensure that debarment searches are completed to verify that employees and vendors subject to debarment requirements are not suspended, debarred, or otherwise excluded from participating in Federal programs before the Organization enters into transactions with them. Contact Person: Maurishka Williams, CFO Anticipated Date of Completion: December 31, 2023
Material Weakness Finding: 2023-004 Reporting Federal Programs: Department of Health and Human Services Provider Relief Fund CFDA 93.498 Criteria: Uniform Guidance, Special Reporting Condition: The Provider Relief Fund report submitted to the U.S. Department of Health and Human Services (DHHS) for Phase 4 funding contained incorrect data The expenditures for the funding were reporting in periods prior to the year ended May 31, 2022, when the funds were expended during the year ended May 31, 2022. Cause: The exception resulted from errors in preparing the Provider Relief Fund special reporting. Effect: The DHHS reviews the Provider Relief Fund data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that reporting submitted to the DHHS is accurately completed. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that reporting submitted to the DHHS is accurately completed. Contact Person: Maurishka Williams, CFO Anticipated Date of Completion: December 31, 2023
Material Weakness Finding: 2023-003 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Procurement, Suspension, and Debarment Condition: The Organization’s procurement policies were not updated to conform to applicable standards under the Uniform Guidance, and the Organization did not obtain bids or quotes for purchases that require obtaining bids or quotes. In addition, the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. Cause: The Organization did not have proper procedures in place to ensure that procurement policies were updated to conform to the requirements identified in the Uniform Guidance, and the Organization did not follow its policy regarding debarment searches or its policy for obtaining bids and quotes. Effect: The Organization’s procurement policy did not conform to applicable standards under the Uniform Guidance’s procurement limits for micro, small, and simplified purchases. The Organization also did not obtain bids or quotes as required. In addition, the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: Yes Recommendation: It is recommended that the Organization update its procurement policies to conform to the requirements identified in Uniform Guidance, and that procedures are established to ensure that the debarment policy is followed. Views of Responsible Officials: Management concurs. Policies and procedures will be updated to reflect the Uniform Guidance procurement limits for micro, small, and simplified purchases. The Organization will also establish procedures to ensure that debarment searches are completed to verify that employees and vendors subject to debarment requirements are not suspended, debarred, or otherwise excluded from participating in Federal programs before the Organization enters into transactions with them. Contact Person: Maurishka Williams, CFO Anticipated Date of Completion: December 31, 2023
Material Weakness Finding: 2023-003 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Procurement, Suspension, and Debarment Condition: The Organization’s procurement policies were not updated to conform to applicable standards under the Uniform Guidance, and the Organization did not obtain bids or quotes for purchases that require obtaining bids or quotes. In addition, the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. Cause: The Organization did not have proper procedures in place to ensure that procurement policies were updated to conform to the requirements identified in the Uniform Guidance, and the Organization did not follow its policy regarding debarment searches or its policy for obtaining bids and quotes. Effect: The Organization’s procurement policy did not conform to applicable standards under the Uniform Guidance’s procurement limits for micro, small, and simplified purchases. The Organization also did not obtain bids or quotes as required. In addition, the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: Yes Recommendation: It is recommended that the Organization update its procurement policies to conform to the requirements identified in Uniform Guidance, and that procedures are established to ensure that the debarment policy is followed. Views of Responsible Officials: Management concurs. Policies and procedures will be updated to reflect the Uniform Guidance procurement limits for micro, small, and simplified purchases. The Organization will also establish procedures to ensure that debarment searches are completed to verify that employees and vendors subject to debarment requirements are not suspended, debarred, or otherwise excluded from participating in Federal programs before the Organization enters into transactions with them. Contact Person: Maurishka Williams, CFO Anticipated Date of Completion: December 31, 2023
Material Weakness Finding: 2023-003 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Procurement, Suspension, and Debarment Condition: The Organization’s procurement policies were not updated to conform to applicable standards under the Uniform Guidance, and the Organization did not obtain bids or quotes for purchases that require obtaining bids or quotes. In addition, the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. Cause: The Organization did not have proper procedures in place to ensure that procurement policies were updated to conform to the requirements identified in the Uniform Guidance, and the Organization did not follow its policy regarding debarment searches or its policy for obtaining bids and quotes. Effect: The Organization’s procurement policy did not conform to applicable standards under the Uniform Guidance’s procurement limits for micro, small, and simplified purchases. The Organization also did not obtain bids or quotes as required. In addition, the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: Yes Recommendation: It is recommended that the Organization update its procurement policies to conform to the requirements identified in Uniform Guidance, and that procedures are established to ensure that the debarment policy is followed. Views of Responsible Officials: Management concurs. Policies and procedures will be updated to reflect the Uniform Guidance procurement limits for micro, small, and simplified purchases. The Organization will also establish procedures to ensure that debarment searches are completed to verify that employees and vendors subject to debarment requirements are not suspended, debarred, or otherwise excluded from participating in Federal programs before the Organization enters into transactions with them. Contact Person: Maurishka Williams, CFO Anticipated Date of Completion: December 31, 2023
Material Weakness Finding: 2023-004 Reporting Federal Programs: Department of Health and Human Services Provider Relief Fund CFDA 93.498 Criteria: Uniform Guidance, Special Reporting Condition: The Provider Relief Fund report submitted to the U.S. Department of Health and Human Services (DHHS) for Phase 4 funding contained incorrect data The expenditures for the funding were reporting in periods prior to the year ended May 31, 2022, when the funds were expended during the year ended May 31, 2022. Cause: The exception resulted from errors in preparing the Provider Relief Fund special reporting. Effect: The DHHS reviews the Provider Relief Fund data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that reporting submitted to the DHHS is accurately completed. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that reporting submitted to the DHHS is accurately completed. Contact Person: Maurishka Williams, CFO Anticipated Date of Completion: December 31, 2023