Audit 8476

FY End
2023-03-31
Total Expended
$19.85M
Findings
2
Programs
5
Year: 2023 Accepted: 2023-12-27

Organization Exclusion Status:

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Contacts

Name Title Type
MTEMU55RVML6 Osman Gruhonjic Auditee
8139555182 Stephen Douglas Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Tampa Family Health Centers, Inc. and Subsidiary (“the Center”) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit requirements for Federal Awards (Uniform Guidance). Because this schedule permits only a select portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center Expenditures reported on the Schedule of Expenditures of Federal Awards 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: The Center has elected not to use the 10-percent de minimis indirect cost rate under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Tampa Family Health Centers, Inc. and Subsidiary (“the Center”) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit requirements for Federal Awards (Uniform Guidance). Because this schedule permits only a select portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center Expenditures reported on the Schedule of Expenditures of Federal Awards 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.
Title: INDIRECT COST RATE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Tampa Family Health Centers, Inc. and Subsidiary (“the Center”) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit requirements for Federal Awards (Uniform Guidance). Because this schedule permits only a select portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center Expenditures reported on the Schedule of Expenditures of Federal Awards 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: The Center has elected not to use the 10-percent de minimis indirect cost rate under Uniform Guidance. The Center has elected not to use the 10-percent de minimis indirect cost rate under Uniform Guidance.
Title: CONTINGENCIES Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Tampa Family Health Centers, Inc. and Subsidiary (“the Center”) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit requirements for Federal Awards (Uniform Guidance). Because this schedule permits only a select portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center Expenditures reported on the Schedule of Expenditures of Federal Awards 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: The Center has elected not to use the 10-percent de minimis indirect cost rate under Uniform Guidance. These federal programs are subject to financial and compliance audits by grantor agencies which, if instances of material noncompliance are found, may result in disallowed expenditures and affect the Center's continued participation in specific programs. The amount, if any, of expenditures which may be disallowed by the grantor agencies cannot be determined at this time.
Title: SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Tampa Family Health Centers, Inc. and Subsidiary (“the Center”) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit requirements for Federal Awards (Uniform Guidance). Because this schedule permits only a select portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center Expenditures reported on the Schedule of Expenditures of Federal Awards 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: The Center has elected not to use the 10-percent de minimis indirect cost rate under Uniform Guidance. The Center did not provide federal awards to subrecipients.

Finding Details

Criteria: Providers who attested to the Provider Relief Fund (PRF) payments agreed to the terms and conditions of the payments, including a requirement to report on the use of these funds. Providers are considered non-complaint with the reporting requirements terms and conditions when a completed report on the use of the funds is not submitted by the applicable reporting deadline. Condition: The Center did not complete the applicable report by the reporting deadline. The Center did not request additional reporting time due to an extenuating circumstances. Cause: The Center experienced turnover in its accounting department and was unaware of the reporting deadline. Effect or potential effect: The Center is not in compliance with the terms and conditions of the grant. Providers who are non-compliant and do not request to report late due to extenuating circumstances may be required to return all funds. Questioned Costs: None. Context: We believe the finding is an isolated instance. No statistical sample was determined necessary as the compliance requirement pertains to completion of one report. Recommendation: We recommend the Center request to report late due to extenuating circumstances to remedy the non-compliance. Additionally, the Center should maintain a listing of key compliance attributes applicable to each grant that can be used to monitor compliance with each specific compliance attribute. Views of Responsible Officials and Corrective Actions: Management concurs with the finding. See corrective action plan.
Criteria: Providers who attested to the Provider Relief Fund (PRF) payments agreed to the terms and conditions of the payments, including a requirement to report on the use of these funds. Providers are considered non-complaint with the reporting requirements terms and conditions when a completed report on the use of the funds is not submitted by the applicable reporting deadline. Condition: The Center did not complete the applicable report by the reporting deadline. The Center did not request additional reporting time due to an extenuating circumstances. Cause: The Center experienced turnover in its accounting department and was unaware of the reporting deadline. Effect or potential effect: The Center is not in compliance with the terms and conditions of the grant. Providers who are non-compliant and do not request to report late due to extenuating circumstances may be required to return all funds. Questioned Costs: None. Context: We believe the finding is an isolated instance. No statistical sample was determined necessary as the compliance requirement pertains to completion of one report. Recommendation: We recommend the Center request to report late due to extenuating circumstances to remedy the non-compliance. Additionally, the Center should maintain a listing of key compliance attributes applicable to each grant that can be used to monitor compliance with each specific compliance attribute. Views of Responsible Officials and Corrective Actions: Management concurs with the finding. See corrective action plan.