FAC Explorer

Audit 2179

FY End
2023-06-30
Total Expended
$25.78M
Findings
2
Programs
8
Organization: Alliance Health (NC)
Year: 2023 Accepted: 2023-11-02
Auditor: Cla

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1142 2023-001 - - N
577584 2023-001 - - N

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $9.33M Yes 0
93.788 Opioid Str $8.85M Yes 0
93.958 Block Grants for Community Mental Health Services $4.35M Yes 1
93.667 Social Services Block Grant $1.65M - 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $1.04M Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $401,582 - 0
14.267 Continuum of Care Program $172,260 - 0
21.019 Coronavirus Relief Fund $-2,845 - 0

Contacts

Name Title Type
WX6EEKYAMG77 Kelly Goodfellow Auditee
9196518757 Jeremy Hicks Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Accrual basis of accounting, Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate as allowed under the Uniform Guidance The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state grant activity of Alliance Health (the Organization) and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the general purpose financial statements.
Title: Contingencies Accounting Policies: Accrual basis of accounting, Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate as allowed under the Uniform Guidance The Organization is subject to audit examination by the funding sources of grants to determine its compliance with certain grant provisions. In the event that expenditures could be disallowed through the audit, repayment of such disallowances could be required.
Title: Indirect Cost Rate Accounting Policies: Accrual basis of accounting, Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate as allowed under the Uniform Guidance The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Block Grant for Community Mental Health Services CFDA Number: 93.958 Pass-Through Agency: North Carolina Department of Health and Human Services Pass-Through Number(s): N/A Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Other Matter Criteria or Specific Requirement: Services billed through NC Tracks are required to be supported by local documentation for the claim date of service. Condition: During our testing, we noted that services billed through NC Tracks were reimbursed for a program participant whose provider was not able to produce local documentation for the date of service selected. Questioned Costs: $70 Context: The identified finding represented 1 of 40 of the case files sampled. Cause: Provider did not maintain sufficient records to support program service billed. Effect: A service was reimbursed that was not able to be substantiated by the provider. Repeat Finding: The finding is not a repeat of a finding in the immediately prior year. Recommendation: The Organization should design controls to ensure an adequate review process is in place to ensure that services billed through NC Tracks are supported by adequate provider documentation. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Block Grant for Community Mental Health Services CFDA Number: 93.958 Pass-Through Agency: North Carolina Department of Health and Human Services Pass-Through Number(s): N/A Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Other Matter Criteria or Specific Requirement: Services billed through NC Tracks are required to be supported by local documentation for the claim date of service. Condition: During our testing, we noted that services billed through NC Tracks were reimbursed for a program participant whose provider was not able to produce local documentation for the date of service selected. Questioned Costs: $70 Context: The identified finding represented 1 of 40 of the case files sampled. Cause: Provider did not maintain sufficient records to support program service billed. Effect: A service was reimbursed that was not able to be substantiated by the provider. Repeat Finding: The finding is not a repeat of a finding in the immediately prior year. Recommendation: The Organization should design controls to ensure an adequate review process is in place to ensure that services billed through NC Tracks are supported by adequate provider documentation. Views of Responsible Officials: There is no disagreement with the audit finding.