Audit 12347

FY End
2021-09-30
Total Expended
$887,551
Findings
14
Programs
2
Year: 2021 Accepted: 2024-01-18

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
9016 2021-001 - - L
9017 2021-001 - - L
9018 2021-001 - - L
9019 2021-001 - - L
9020 2021-001 - - L
9021 2021-001 - - L
9022 2021-001 - - L
585458 2021-001 - - L
585459 2021-001 - - L
585460 2021-001 - - L
585461 2021-001 - - L
585462 2021-001 - - L
585463 2021-001 - - L
585464 2021-001 - - L

Contacts

Name Title Type
L17UK38ADSP3 Anu Garg Auditee
7037388186 Brynn McNeil Auditor
No contacts on file

Notes to SEFA

Title: Note 2 - Relationship to Basic Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant and contract activity of the National Association of State Mental Health Program Directors Research Institute, Inc. (the “Institute”) and is presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Institute has elected not to use the 10% de minimis indirect cost rate. The Institute records award revenues at approved provisional rates and expenditures are recorded using actual allowable and allocable costs. Billings may be adjusted upon final approval of allowable and allocable costs incurred. Management does not believe that the accompanying financial statements will be materially affected by any adjustments that may result from government review of actual rates.

Finding Details

Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report. Condition: The Institute did not submit the data collection form within nine months of the end of the audit period. Criteria: The Institute did not complete the audit within nine months of the end of the audit period. Cause: The audit was delayed for several reasons including the delay of the previous audit. Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner. Recommendation: We recommend that management work to meet the deadline for future audits. Management Response: The Institute concurs with this finding. Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report. Condition: The Institute did not submit the data collection form within nine months of the end of the audit period. Criteria: The Institute did not complete the audit within nine months of the end of the audit period. Cause: The audit was delayed for several reasons including the delay of the previous audit. Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner. Recommendation: We recommend that management work to meet the deadline for future audits. Management Response: The Institute concurs with this finding. Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report. Condition: The Institute did not submit the data collection form within nine months of the end of the audit period. Criteria: The Institute did not complete the audit within nine months of the end of the audit period. Cause: The audit was delayed for several reasons including the delay of the previous audit. Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner. Recommendation: We recommend that management work to meet the deadline for future audits. Management Response: The Institute concurs with this finding. Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report. Condition: The Institute did not submit the data collection form within nine months of the end of the audit period. Criteria: The Institute did not complete the audit within nine months of the end of the audit period. Cause: The audit was delayed for several reasons including the delay of the previous audit. Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner. Recommendation: We recommend that management work to meet the deadline for future audits. Management Response: The Institute concurs with this finding. Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report. Condition: The Institute did not submit the data collection form within nine months of the end of the audit period. Criteria: The Institute did not complete the audit within nine months of the end of the audit period. Cause: The audit was delayed for several reasons including the delay of the previous audit. Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner. Recommendation: We recommend that management work to meet the deadline for future audits. Management Response: The Institute concurs with this finding. Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report. Condition: The Institute did not submit the data collection form within nine months of the end of the audit period. Criteria: The Institute did not complete the audit within nine months of the end of the audit period. Cause: The audit was delayed for several reasons including the delay of the previous audit. Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner. Recommendation: We recommend that management work to meet the deadline for future audits. Management Response: The Institute concurs with this finding. Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report. Condition: The Institute did not submit the data collection form within nine months of the end of the audit period. Criteria: The Institute did not complete the audit within nine months of the end of the audit period. Cause: The audit was delayed for several reasons including the delay of the previous audit. Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner. Recommendation: We recommend that management work to meet the deadline for future audits. Management Response: The Institute concurs with this finding. Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report. Condition: The Institute did not submit the data collection form within nine months of the end of the audit period. Criteria: The Institute did not complete the audit within nine months of the end of the audit period. Cause: The audit was delayed for several reasons including the delay of the previous audit. Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner. Recommendation: We recommend that management work to meet the deadline for future audits. Management Response: The Institute concurs with this finding. Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report. Condition: The Institute did not submit the data collection form within nine months of the end of the audit period. Criteria: The Institute did not complete the audit within nine months of the end of the audit period. Cause: The audit was delayed for several reasons including the delay of the previous audit. Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner. Recommendation: We recommend that management work to meet the deadline for future audits. Management Response: The Institute concurs with this finding. Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report. Condition: The Institute did not submit the data collection form within nine months of the end of the audit period. Criteria: The Institute did not complete the audit within nine months of the end of the audit period. Cause: The audit was delayed for several reasons including the delay of the previous audit. Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner. Recommendation: We recommend that management work to meet the deadline for future audits. Management Response: The Institute concurs with this finding. Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report. Condition: The Institute did not submit the data collection form within nine months of the end of the audit period. Criteria: The Institute did not complete the audit within nine months of the end of the audit period. Cause: The audit was delayed for several reasons including the delay of the previous audit. Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner. Recommendation: We recommend that management work to meet the deadline for future audits. Management Response: The Institute concurs with this finding. Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report. Condition: The Institute did not submit the data collection form within nine months of the end of the audit period. Criteria: The Institute did not complete the audit within nine months of the end of the audit period. Cause: The audit was delayed for several reasons including the delay of the previous audit. Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner. Recommendation: We recommend that management work to meet the deadline for future audits. Management Response: The Institute concurs with this finding. Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report. Condition: The Institute did not submit the data collection form within nine months of the end of the audit period. Criteria: The Institute did not complete the audit within nine months of the end of the audit period. Cause: The audit was delayed for several reasons including the delay of the previous audit. Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner. Recommendation: We recommend that management work to meet the deadline for future audits. Management Response: The Institute concurs with this finding. Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report. Condition: The Institute did not submit the data collection form within nine months of the end of the audit period. Criteria: The Institute did not complete the audit within nine months of the end of the audit period. Cause: The audit was delayed for several reasons including the delay of the previous audit. Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner. Recommendation: We recommend that management work to meet the deadline for future audits. Management Response: The Institute concurs with this finding. Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.