FAC Explorer

Audit 11471

FY End
2023-06-30
Total Expended
$17.89M
Findings
2
Programs
28
Organization: Burrell-Preferred, Inc. (MO)
Year: 2023 Accepted: 2024-01-15
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8503 2023-001 Significant Deficiency - L
584945 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.958 Block Grants for Community Mental Health Services $4.05M Yes 0
93.498 Provider Relief Fund $2.80M Yes 1
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $2.54M Yes 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.34M Yes 0
93.087 Enhance Safety of Children Affected by Substance Abuse $1.19M Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.18M Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $361,803 Yes 0
16.575 Crime Victim Assistance $314,174 - 0
93.917 Hiv Care Formula Grants $239,871 - 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $177,848 - 0
93.732 Mental and Behavioral Health Education and Training Grants $154,965 - 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $140,591 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $97,553 - 0
14.267 Continuum of Care Program $79,970 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $74,153 - 0
16.017 Sexual Assault Services Formula Program $68,203 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $63,889 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $61,980 - 0
93.575 Child Care and Development Block Grant $22,810 - 0
93.778 Medical Assistance Program $22,790 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $17,414 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $14,302 - 0
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $12,125 - 0
16.588 Violence Against Women Formula Grants $11,702 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $9,683 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $1,686 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $488 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $286 - 0

Contacts

Name Title Type
L51BRGER9AC1 Jennifer Gagnon Auditee
4174253169 Ryan O'Grady 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Burrell-Preferred, Inc., d/b/a Brightli and Affiliates has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Burrell-Preferred, Inc., d/b/a Brightli and Affiliates, under programs of the federal government for the year ended June 30, 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 Burrell-Preferred, Inc., d/b/a Brightli and Affiliates, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of Burrell-Preferred, Inc., d/b/a Brightli and Affiliates.
Title: Federal Loan Programs 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Burrell-Preferred, Inc., d/b/a Brightli and Affiliates has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Burrell-Preferred, Inc., d/b/a Brightli and Affiliates did not have any federal loan programs during the year ended June 30, 2023.
Title: Personal Protective Equiqment (PPE) (Unaudited) 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Burrell-Preferred, Inc., d/b/a Brightli and Affiliates has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Burrell-Preferred, Inc., d/b/a Brightli and Affiliates, did not receive donated PPE from a federal source during the year ended June 30, 2023.

Finding Details

Finding 2023-001
Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Reporting (45 CFR 75.342). Condition – The Organization is required to prepare and submit period four Provider Relief Funding Reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs - None Context – The period four Provider Relief Fund report was tested for four subsidiaries within Burrell-Preferred, Inc., d/b/a Brightli and Affiliates. The Organization selected Option i and Option iii for various entities to report lost revenues. Certain adjustments for allowances on accounts receivable balances were improperly excluded from quarterly revenues related to client care. Eighty attributes were tested of which sixteen had errors. The reporting errors identified did not result in any changes in the use of the Provider Relief Fund payments as reported. Effect – Errors were made in reporting quarterly Total Revenue from Client Care. Lost revenues were not accurately reported. Cause – The Organization improperly excluded certain patient service revenue components in their calculation. Identification as a Repeat Finding – Not a repeat finding. Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.
Finding 2023-001
Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Reporting (45 CFR 75.342). Condition – The Organization is required to prepare and submit period four Provider Relief Funding Reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs - None Context – The period four Provider Relief Fund report was tested for four subsidiaries within Burrell-Preferred, Inc., d/b/a Brightli and Affiliates. The Organization selected Option i and Option iii for various entities to report lost revenues. Certain adjustments for allowances on accounts receivable balances were improperly excluded from quarterly revenues related to client care. Eighty attributes were tested of which sixteen had errors. The reporting errors identified did not result in any changes in the use of the Provider Relief Fund payments as reported. Effect – Errors were made in reporting quarterly Total Revenue from Client Care. Lost revenues were not accurately reported. Cause – The Organization improperly excluded certain patient service revenue components in their calculation. Identification as a Repeat Finding – Not a repeat finding. Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.