FAC Explorer

Audit 22999

FY End
2022-06-30
Total Expended
$8.56M
Findings
2
Programs
9
Organization: Northkey Community Care (KY)
Year: 2022 Accepted: 2023-01-10
Auditor: Vonlehman & Company INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
16244 2022-001 Significant Deficiency - B
592686 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $2.19M - 0
93.788 Opioid Str $777,023 Yes 1
93.498 Provider Relief Fund $574,910 Yes 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $287,547 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $73,000 - 0
93.958 Block Grants for Community Mental Health Services $63,523 Yes 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $46,600 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $4,865 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,005 - 0

Contacts

Name Title Type
L6VRHWQ8RDL8 Art Jones Auditee
8595783257 Stephanie Allgeyer Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 HEALTH AND HUMAN SERVICES PROVIDER RELIEF FUNDS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalgrant activity of Northern Kentucky Mental Health - Mental Retardation Regional Board, Inc. andSubsidiaries under programs of the federal government for the year ended June 30, 2022. Theinformation in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents only aselected portion of the operations of Northern Kentucky Mental Health - Mental Retardation RegionalBoard, Inc. and Subsidiaries, it is not intended to and does not present the financial position, changesin net assets, or cash flows of Northern Kentucky Mental Health - Mental Retardation RegionalBoard, Inc. and Subsidiaries. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. Negative amountsshown on the Schedule represent adjustments or credits made in the normal course of business toamounts reported as expenditures in prior years. The Northern Kentucky Mental Health - MentalRetardation Regional Board, Inc. and Subsidiaries has elected not to use the 10% de minimis indirectcost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the Schedule of Expenditure of Federal Awards for the Department of Health and Human Services Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (93.498) are reported based on the reporting periods determined by the Department of Health and Human Services. Actual expenditures during the fiscal year are recognized in the Consolidated Statement of Activities based on the period of expenditure however funding is recognized on the Schedule of Expenditures of Federal Awards based on the individual rounds of funding and reporting requirements established by the Department.

Finding Details

Finding 2022-001
Finding: 2022-001 Preparation of the Schedule of Expenditures of Federal Awards Criteria: Per CFR 75.303 The non-federal entity must "Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award." Condition: For the fiscal year ended June 30, 2022, internal control procedures were not followed by program personnel. Cause: The Organization's established internal control procedures were not followed as required on review and approval of 2 invoices. Effect: Internal control procedures were not followed on invoices that could have caused an unallowable expenses or activities for the federal program. There were no unallowed costs noted. Questioned Costs: None Context: This is not a systemic problem. Repeat Finding: This is not a repeat finding. Corrective Action Plan: Northern Kentucky Mental Health - Mental Retardation Regional Board, Inc. agrees with the finding and will complete necessary training with program employees regarding organizations established and required procedures along with the necessity of these procedures and the additional importance due to federal program requirements. Anticipated Completion Date: Fiscal year end June 30, 2023. Criteria: Per CFR 75.303 The non-federal entity must "Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award." Condition: For the fiscal year ended June 30, 2022, internal control procedures were not followed by program personnel. Cause: The Organization's established internal control procedures were not followed as required on review and approval of 2 invoices. Effect: Internal control procedures were not followed on invoices that could have caused an unallowable expenses or activities for the federal program. There were no unallowed costs noted. Questioned Costs: None Context: This is not a systemic problem. Repeat Finding: This is not a repeat finding. Corrective Action Plan: Northern Kentucky Mental Health - Mental Retardation Regional Board, Inc. agrees with the finding and will complete necessary training with program employees regarding organizations established and required procedures along with the necessity of these procedures and the additional importance due to federal program requirements. Anticipated Completion Date: Fiscal year end June 30, 2023.
Finding 2022-001
Finding: 2022-001 Preparation of the Schedule of Expenditures of Federal Awards Criteria: Per CFR 75.303 The non-federal entity must "Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award." Condition: For the fiscal year ended June 30, 2022, internal control procedures were not followed by program personnel. Cause: The Organization's established internal control procedures were not followed as required on review and approval of 2 invoices. Effect: Internal control procedures were not followed on invoices that could have caused an unallowable expenses or activities for the federal program. There were no unallowed costs noted. Questioned Costs: None Context: This is not a systemic problem. Repeat Finding: This is not a repeat finding. Corrective Action Plan: Northern Kentucky Mental Health - Mental Retardation Regional Board, Inc. agrees with the finding and will complete necessary training with program employees regarding organizations established and required procedures along with the necessity of these procedures and the additional importance due to federal program requirements. Anticipated Completion Date: Fiscal year end June 30, 2023. Criteria: Per CFR 75.303 The non-federal entity must "Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award." Condition: For the fiscal year ended June 30, 2022, internal control procedures were not followed by program personnel. Cause: The Organization's established internal control procedures were not followed as required on review and approval of 2 invoices. Effect: Internal control procedures were not followed on invoices that could have caused an unallowable expenses or activities for the federal program. There were no unallowed costs noted. Questioned Costs: None Context: This is not a systemic problem. Repeat Finding: This is not a repeat finding. Corrective Action Plan: Northern Kentucky Mental Health - Mental Retardation Regional Board, Inc. agrees with the finding and will complete necessary training with program employees regarding organizations established and required procedures along with the necessity of these procedures and the additional importance due to federal program requirements. Anticipated Completion Date: Fiscal year end June 30, 2023.