FAC Explorer

Audit 770

FY End
2023-01-31
Total Expended
$22.72M
Findings
2
Programs
13
Organization: Jessie Trice Community Health System, Inc. (FL)
Year: 2023 Accepted: 2023-10-18
Auditor: Withumsmith+brown

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
367 2023-001 - - I
576809 2023-001 - - I

Programs

ALN Program Spent Major Findings
93.958 Block Grants for Community Mental Health Services $693,179 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $488,574 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $465,405 - 0
93.530 Affordable Care Act - Teaching Health Center Graduate Medical Education Payments Program $278,962 - 0
93.917 Hiv Care Formula Grants $269,571 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $242,442 - 0
93.914 Hiv Emergency Relief Project Grants $237,968 - 0
93.493 93.493 $211,717 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $118,244 - 0
93.070 Environmental Public Health and Emergency Response $37,500 - 0
10.551 Supplemental Nutrition Assistance Program $30,088 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $10,256 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $7,000 Yes 0

Contacts

Name Title Type
HF66BV6KUZW5 Sammy King Auditee
3058051700 Erik Halluska, CPA Auditor
No contacts on file

Notes to SEFA

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. De Minimis Rate Used: N Rate Explanation: JTCHS has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of JTCHS under programs of the federal government for the year ended January 31, 2023. 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 JTCHS, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of JTCHS.
Title: Receivable From Department of Health and Human Services 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. De Minimis Rate Used: N Rate Explanation: JTCHS has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. JTCHS submits requests for reimbursement to the U.S. Department of Health and Human Services on a periodic basis. At January 31, 2023, $673,686 was outstanding from the U.S. Department of Health and Human Services.
Title: Subrecipients 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. De Minimis Rate Used: N Rate Explanation: JTCHS has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. There were no federal awards provided to subrecipients.

Finding Details

Finding 2023-001
Finding Type: Significant Deficiency Condition: Our audit found that JTCHS did not have adequate internal controls to ensure compliance with the federal procurement requirements. Specifically, JTCHS's procurement policies did not set a simplified acquisition threshold that was compliant with federal requirements. Criteria: Per 2 CFR 200.318(a), General Procurement Standards, “The non-Federal entity must have and use documented procurement procedures consistent with State, local, and tribal laws and regulations for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in §§200.317 through 200.327. Cause: JTCHS was not aware that its formal written procurement policy was not in compliance with the federal guidelines. Effect: JTCHS was not in compliance with Federal requirements relating to procurement policy. Recommendation: JTCHS should review federal procurement guidelines and revise its procurement policy to be in compliance with the federal procurement guidelines. Responsible Official’s Response: Management will review adopt a procurement policy in accordance with the Uniform Guidance. Planned Implementation Date of Corrective Action Plan: Management has started revising its policy and expects to have a revised procurement policy during fiscal year ending January 31, 2024.
Finding 2023-001
Finding Type: Significant Deficiency Condition: Our audit found that JTCHS did not have adequate internal controls to ensure compliance with the federal procurement requirements. Specifically, JTCHS's procurement policies did not set a simplified acquisition threshold that was compliant with federal requirements. Criteria: Per 2 CFR 200.318(a), General Procurement Standards, “The non-Federal entity must have and use documented procurement procedures consistent with State, local, and tribal laws and regulations for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in §§200.317 through 200.327. Cause: JTCHS was not aware that its formal written procurement policy was not in compliance with the federal guidelines. Effect: JTCHS was not in compliance with Federal requirements relating to procurement policy. Recommendation: JTCHS should review federal procurement guidelines and revise its procurement policy to be in compliance with the federal procurement guidelines. Responsible Official’s Response: Management will review adopt a procurement policy in accordance with the Uniform Guidance. Planned Implementation Date of Corrective Action Plan: Management has started revising its policy and expects to have a revised procurement policy during fiscal year ending January 31, 2024.