FAC Explorer

Finding 1163219 (2024-004)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-12-01
Audit: 372710
Organization: Greater Columbia Accountable Community of Health (WA)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: One out of four billings had incorrect indirect cost calculations.
  • Impacted Requirements: Compliance with 2 CFR Part 200 regarding indirect cost identification and assignment.
  • Recommended Follow-Up: Develop and implement policies to ensure accurate calculation and tracking of indirect costs.

Finding Text

Criteria or specific requirement: 2 CFR Part 200, Appendix IV, Appendix IV to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations requires compliance and proper calculation of indirect costs. Condition: 1 out of 4 total billings sampled did not calculate indirect costs correctly. Questioned costs: None. Context: During our testing of indirect costs, 1 out of 4 billings was incorrectly calculated. Cause: Policies and procedures are not in place to ensure proper calculation of indirect cost. Effect: Incorrect indirect cost charged to the grant. Repeat Finding: No. Recommendation: We recommend the Organization create proper policies and procedures to ensure indirect costs are properly calculated and tracked. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend the organization create proper policies and procedures to ensure indirect costs are properly calculated and tracked. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: GHN has developed a procedure as well as hired additional staff to correctly track, calculate, and review indirect costs. Names of the contact persons responsible for corrective action: Jan Warren, Director of Finance & Amber Henderson, Chief Organization Excellence & Strategy Officer Planned completion date for corrective action plan: December 31, 2025

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1163217 2024-002
    Material Weakness Repeat
  • 1163218 2024-003
    Material Weakness Repeat
  • 1163220 2024-005
    Material Weakness Repeat
  • 1163221 2024-006
    Material Weakness Repeat
  • 1163222 2024-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.495 COMMUNITY HEALTH WORKERS FOR PUBLIC HEALTH RESPONSE AND RESILIENT $1.86M
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $694,987