FAC Explorer

Finding 541977 (2024-002)

Material Weakness
Requirement
C
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 350780
Organization: Marana Health Center, INC (AZ)
Auditor: Cliftonlarsonallen LLP (cla)

AI Summary

  • Core Issue: A drawdown for award number H80CS00231 was not reflected on the SEFA, raising concerns about proper reporting.
  • Impacted Requirements: The drawdown lacks necessary support for expenditures and does not meet the requirement of intent to use funds within 30 days.
  • Recommended Follow-Up: Management should provide documentation for the drawdown and ensure compliance with funding requirements moving forward.

Finding Text

During single audit planning, we performed a reconciliation of the drawdown report per the PMS for the major program to the balance reported on the SEFA and discovered that there was a drawdown that was not included in the balance on the SEFA specifically for award number H80CS00231. We inquired of management regarding the additional drawdown and discovered that this drawdown was initiated by the CEO and was not supported by way of expenditures incurred or any intent to expend the funds for a specific purchase within 30 days of receipt from the granting agency.

Corrective Action Plan

The Controller will review the detailed information related ot the drawdown to ensure the amount charged to the specific grant is allowable, reasonable and properly supported prior to when the drawdown is requested.

Categories

Procurement, Suspension & Debarment Cash Management Reporting

Other Findings in this Audit

  • 541978 2024-003
    Significant Deficiency
  • 1118419 2024-002
    Material Weakness
  • 1118420 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $8.35M
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $4.48M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $983,972
93.137 Community Programs to Improve Minority Health $318,669
93.526 Grants for Capital Development in Health Centers $154,004
93.527 Grants for New and Expanded Services Under the Health Center Program $102,373
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $9,561
93.778 Medical Assistance Program $3,432