FAC Explorer

Audit 17581

FY End
2022-06-30
Total Expended
$19.22M
Findings
4
Programs
20
Organization: Sma Healthcare, Inc. (FL)
Year: 2022 Accepted: 2023-01-11
Auditor: James Moore & CO P L

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12723 2022-001 Significant Deficiency Yes AB
12724 2022-002 Significant Deficiency - AB
589165 2022-001 Significant Deficiency Yes AB
589166 2022-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $6.90M Yes 1
93.958 Block Grants for Community Mental Health Services $4.42M Yes 1
93.788 Opioid Str $2.42M Yes 0
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.79M - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $1.03M - 0
93.558 Temporary Assistance for Needy Families $619,223 - 0
21.019 Covid-19 - Coronavirus Relief Fund $350,210 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $340,399 - 0
93.767 Children's Health Insurance Program $331,228 - 0
16.575 Crime Victim Assistance $263,552 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $256,021 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $113,259 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $74,835 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $71,471 - 0
20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I $51,612 - 0
14.235 Supportive Housing Program $49,078 - 0
93.778 Medical Assistance Program $41,111 - 0
93.991 Preventive Health and Health Services Block Grant $36,894 - 0
93.623 Basic Center Grant $29,480 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $27,000 - 0

Contacts

Name Title Type
N8E6JL12CMV6 Eric Horst Auditee
3862361801 James Halleran Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards, State Financial Assistance and State Matching of Federal Awards include federal award and state financial assistance activity of SMA Healthcare, Inc. 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) and Section 215.97, Florida Statutes. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. No amounts were passed through to subrecipients during the fiscal year ended June 30, 2022. De Minimis Rate Used: N Rate Explanation: SMA Healthcare, Inc. did not elect to use the 10% de minimis indirect cost rate as covered in ?200.414, Indirect (F&A) costs, of the Uniform Guidance.

Finding Details

Finding 2022-001
Criteria: The Block Grant for Community Mental Health Services provides for a set of documentation requirements for clients in the program, including the completion of a Seven Part Assessment to document activities allowed. This form is required to be completed within 60 days when clients are discharged after being provided mental health services. Condition: Seven Part Assessment form was not properly completed for 1 of the 60 clients tested. Cause: The requirement to perform this control element was overlooked by the case managers. Effect: The missing Seven Part Assessment form could result in noncompliance with the grant agreement. Recommendation: We recommend implementing additional review procedures to verify that the Seven Part Assessment is completed in a more timely manner.
Finding 2022-002
Criteria: The Block Grant for Prevention and Treatment of Substance Abuse provides for a set of documentation requirements for clients in the program, including the completion of a Financial Assessment Form to document activities allowed. This form is required to be completed when clients are discharged after being provided mental health services. Condition: Financial Assessment Forms were not properly completed for 1 of the 60 clients tested. Cause: The requirement to perform this control element was overlooked by the case managers. Effect: The missing Financial Assessment Forms could result in noncompliance with the grant agreement. Recommendation: We recommend implementing additional review procedures to verify that all eligible individuals have FAF signed and completed.
Finding 2022-001
Criteria: The Block Grant for Community Mental Health Services provides for a set of documentation requirements for clients in the program, including the completion of a Seven Part Assessment to document activities allowed. This form is required to be completed within 60 days when clients are discharged after being provided mental health services. Condition: Seven Part Assessment form was not properly completed for 1 of the 60 clients tested. Cause: The requirement to perform this control element was overlooked by the case managers. Effect: The missing Seven Part Assessment form could result in noncompliance with the grant agreement. Recommendation: We recommend implementing additional review procedures to verify that the Seven Part Assessment is completed in a more timely manner.
Finding 2022-002
Criteria: The Block Grant for Prevention and Treatment of Substance Abuse provides for a set of documentation requirements for clients in the program, including the completion of a Financial Assessment Form to document activities allowed. This form is required to be completed when clients are discharged after being provided mental health services. Condition: Financial Assessment Forms were not properly completed for 1 of the 60 clients tested. Cause: The requirement to perform this control element was overlooked by the case managers. Effect: The missing Financial Assessment Forms could result in noncompliance with the grant agreement. Recommendation: We recommend implementing additional review procedures to verify that all eligible individuals have FAF signed and completed.