Finding 1182156 (2024-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-03-23
Audit: 393520
Auditor: WIPFLI LLP

AI Summary

  • Core Issue: El Dorado County Community Health Center failed to file the required Data Collection Form (SF-SAC) by the March 31, 2024 deadline.
  • Impacted Requirements: Noncompliance with federal financial reporting obligations, leading to a significant deficiency.
  • Recommended Follow-Up: Ensure timely audit preparations to meet reporting deadlines and address staffing challenges.

Finding Text

Finding 2024-002 Repeat Finding:Yes Program Name:Opioid STR, Community Facilities Loans and Grants Assistance Listing #:93.788, 10.766 Federal Agency:U.S. Department of Health and Human Services, U.S. Department of Agriculture Type of Finding:Noncompliance, Significant Deficiency Compliance Requirement:Reporting Condition:El Dorado County Community Health Center did not meet its financial reporting obligations under the grant during the year. El Dorado County Community Health Center did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria:El Dorado County Community Health Center is required to file the SF-SAC within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause:Staffing challenges. Effect:El Dorado County Community Health Center was not in compliance with federal regulations. Recommendation:We recommend audit preparations are completed on a timely basis to ensure that the reporting deadlines are met. View of Responsible Officials: Management acknowledges there were significant capacity issues which contributed to the late filing of the annual audit report. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress.

Corrective Action Plan

Corrective Action Plan: Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them informed of the status of required financial reporting. The audit for the year end June 30, 2025 has been expedited and will be issued prior to the reporting deadline. To prevent recurrence, management will implement enhanced controls over grant reporting compliance including: •Establishment of a reporting calendar with key deadlines, •Implementation of a standardized checklist to ensure all reporting is completed timely and accurately, and •Periodic management review of reporting status to ensure deadlines are met. Responsible Party - Judy Stein, CFO Estimated Completion - 3/31/2026

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1182151 2024-002
    Material Weakness Repeat
  • 1182152 2024-003
    Material Weakness Repeat
  • 1182153 2024-002
    Material Weakness Repeat
  • 1182154 2024-002
    Material Weakness Repeat
  • 1182155 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $18.50M
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $2.18M
93.788 OPIOID STR $550,000
93.778 MEDICAL ASSISTANCE PROGRAM $379,500
93.912 RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT $262,459
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $99,951
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $99,951
93.387 NATIONAL AND STATE TOBACCO CONTROL PROGRAM $36,000
93.539 PPHF CAPACITY BUILDING ASSISTANCE TO STRENGTHEN PUBLIC HEALTH IMMUNIZATION INFRASTRUCTURE AND PERFORMANCE FINANCED IN PART BY PREVENTION AND PUBLIC HEALTH FUNDS $26,336
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $16,278