FAC Explorer

Audit 26596

FY End
2022-06-30
Total Expended
$7.67M
Findings
2
Programs
23
Organization: Aurora Comprehensive Community Mental Health Center, Inc. (CO)
Year: 2022 Accepted: 2023-03-23
Auditor: Forvis

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20679 2022-001 Significant Deficiency - ABL
597121 2022-001 Significant Deficiency - ABL

Programs

ALN Program Spent Major Findings
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.95M Yes 0
84.002 Adult Education - Basic Grants to States $1.22M - 0
93.498 Covid-19 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $724,479 Yes 1
93.958 Block Grants for Community Mental Health Services $468,638 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $413,240 - 0
93.003 Covid-19 Public Health and Social Services Emergency Fund $398,283 - 0
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $360,929 - 0
84.287 Twenty-First Century Community Learning Centers $310,529 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $284,595 - 0
14.157 Supportive Housing for the Elderly $277,438 - 0
93.982 Mental Health Disaster Assistance and Emergency Mental Health $187,752 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $184,013 - 0
93.150 Projects for Assistance in Transition for Homelessness (path) $176,234 - 0
16.320 Services for Trafficking Victims $154,450 - 0
14.267 Continuum of Care Program $122,771 - 0
14.235 Supportive Housing Program $96,243 - 0
16.575 Crime Victim Assistance $65,472 - 0
14.231 Emergency Solutions Grant Program $34,032 - 0
93.671 Violence Shelter and Supportive Services $32,019 - 0
84.425 Coivd-19 Education Stabilization Fund $26,794 - 0
14.238 Shelter Plus Care $19,876 - 0
93.558 Temporary Assistance for Needy Families / 477 Cluster $13,600 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $11,995 - 0

Contacts

Name Title Type
FD6JYG9QQRG9 Loretta Buckman Auditee
3036172478 Jami Johnson Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Aurora Comprehensive Community Mental Health Center, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Codeof 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 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 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. The Organization has elected to use its federally approved indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization has elected to use its federally approved indirect cost rate. The federal loan programs listed subsequently are administered directly by the Organization, and balances and transactions relating to these programs are included in the Organizations basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2022, consists of: SUPPORTIVE HOUSING FOR THE ELDERLY (14.157) - Balances outstanding at the end of the audit period were $221,556.

Finding Details

Finding 2022-001
2022-001 Finding: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution U.S. Department of Health and Human Services Criteria: Reporting (45 CFR 75.342) and Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat.622 and 623). The Provider Relief Fund (PRF) was established in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act, P.L. 116-136) to reimburse, through grants or other mechanisms, eligible health care providers for increased expenses or lost revenue attributable to Coronavirus Disease 2019 (COVID-19). Entities that receive more than $10,000 (either one time or in the aggregate) are required to report the uses of their funds, including the lost revenue reimbursement and documentation of how the lost revenue was calculated. In addition, the Organization is required to implement and maintain internal controls over financial reporting. Condition: During our review of the Period 3 report submitted, we noted the actual revenues and budgeted revenues included in the lost revenue calculation did not agree to the underlying accounting records Context: The lost revenue calculation included actual revenue amounts that did not agree to the underlying accounting records. Effect: The lost revenue values submitted did not agree to underlying accounting records. Cause: The Organization did not have adequate internal controls in place to identify revenues reported did not agree to the underlying accounting records. Recommendation: The Organization should continue to improve their understanding of the guidance related to this type of reporting and implement additional controls over future reporting periods to help ensure guidance is followed. Views of responsible officials: The Organization agrees with the finding. See separate report for planned corrective actions.
Finding 2022-001
2022-001 Finding: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution U.S. Department of Health and Human Services Criteria: Reporting (45 CFR 75.342) and Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat.622 and 623). The Provider Relief Fund (PRF) was established in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act, P.L. 116-136) to reimburse, through grants or other mechanisms, eligible health care providers for increased expenses or lost revenue attributable to Coronavirus Disease 2019 (COVID-19). Entities that receive more than $10,000 (either one time or in the aggregate) are required to report the uses of their funds, including the lost revenue reimbursement and documentation of how the lost revenue was calculated. In addition, the Organization is required to implement and maintain internal controls over financial reporting. Condition: During our review of the Period 3 report submitted, we noted the actual revenues and budgeted revenues included in the lost revenue calculation did not agree to the underlying accounting records Context: The lost revenue calculation included actual revenue amounts that did not agree to the underlying accounting records. Effect: The lost revenue values submitted did not agree to underlying accounting records. Cause: The Organization did not have adequate internal controls in place to identify revenues reported did not agree to the underlying accounting records. Recommendation: The Organization should continue to improve their understanding of the guidance related to this type of reporting and implement additional controls over future reporting periods to help ensure guidance is followed. Views of responsible officials: The Organization agrees with the finding. See separate report for planned corrective actions.