FAC Explorer

Audit 27021

FY End
2022-06-30
Total Expended
$1.30M
Findings
6
Programs
7
Organization: Okanogan Behavioral Healthcare (WA)
Year: 2022 Accepted: 2022-12-15
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31048 2022-002 Significant Deficiency - H
31049 2022-002 Significant Deficiency - H
31050 2022-002 Significant Deficiency - H
607490 2022-002 Significant Deficiency - H
607491 2022-002 Significant Deficiency - H
607492 2022-002 Significant Deficiency - H

Programs

ALN Program Spent Major Findings
93.788 Opioid Str $407,550 Yes 1
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $147,214 - 0
93.982 Mental Health Disaster Assistance and Emergency Mental Health $121,762 - 0
93.498 Provider Relief Fund $108,710 - 0
14.267 Continuum of Care Program $35,874 - 0
93.958 Block Grants for Community Mental Health Services $29,616 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $24,945 Yes 1

Contacts

Name Title Type
VN3NUK5M7HJ9 David McClay Auditee
5098268408 Christopher Walton Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Okanogan Behavioral HealthCare has not elected to use the 10% de minimis indirect cost rate. The Organization has used the cost rate required by the grant funders. The schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Okanogan Behavioral HealthCare 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 2 CFR 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 Okanogan Behavioral HealthCare, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Okanogan Behavioral HealthCare.
Title: Subrecipients Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Okanogan Behavioral HealthCare has not elected to use the 10% de minimis indirect cost rate. The Organization has used the cost rate required by the grant funders. There were no awards passed through to subrecipients.
Title: Provider Relief Funds Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Okanogan Behavioral HealthCare has not elected to use the 10% de minimis indirect cost rate. The Organization has used the cost rate required by the grant funders. The financial statements reflect revenue recognized from Provider Relief Funds of $526,956 for the year ended June 30, 2022. The Schedule includes Provider Relief Funds of $108,710 that were received in period 1, in accordance with the requirements of the compliance supplement for assistance listing number 93.498.

Finding Details

Finding 2022-002
Finding 2022?002 Federal agency: U.S. Department of Health and Human Services Federal program: SOR Recovery Support Services; Substance Abuse Prevention and Treatment Block Grant (SABG) Assistance Listing Numbers: 93.788 and 93.959 Pass-Through Agencies: Washington State Health Care Authority; Beacon Health Options, Inc. Pass-Through Number(s): K4849, K3216 and 1009592.8 Award Period: September 30, 2021 ? September 29, 2022; July 1, 2021 ? June 30, 2022. Type of Finding: Significant Deficiency in Internal Control Over Period of Performance Criteria: Under ?200.309, a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance applicable to the grant. Condition: During audit procedures performed, we noted three payroll transactions tested included pay dates prior to the beginning period of performance, and the payroll costs were charged to the grant. Questioned Costs: $6,814 Context: During audit procedures performed, we tested one payroll transaction for beginning period of performance testing related to ALN 93.788 and noted the pay period for this transaction began prior to the period of performance beginning date for the grant, and the payroll costs incurred prior to the beginning period of performance date were charged to the grant. Of the 9 payroll transactions tested for ALN 93.959 we noted 2 payroll transactions for which the pay period began prior to the period of performance beginning date for the grant, and the payroll costs incurred prior to the beginning period of performance date were charged to the grant. Cause: The Organization?s internal controls lacked proper procedures to ensure expenditures were not being charged to the grant if it was not incurred within the period of performance. Effect: The Organization charged expenditures to the grants and was reimbursed for these costs that included payroll costs incurred outside of the contract period of performance. Recommendation: We recommend that the Organization develop a procedure to ensure that payroll transactions are properly allocated based on the dates incurred within the period of performance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
Finding 2022?002 Federal agency: U.S. Department of Health and Human Services Federal program: SOR Recovery Support Services; Substance Abuse Prevention and Treatment Block Grant (SABG) Assistance Listing Numbers: 93.788 and 93.959 Pass-Through Agencies: Washington State Health Care Authority; Beacon Health Options, Inc. Pass-Through Number(s): K4849, K3216 and 1009592.8 Award Period: September 30, 2021 ? September 29, 2022; July 1, 2021 ? June 30, 2022. Type of Finding: Significant Deficiency in Internal Control Over Period of Performance Criteria: Under ?200.309, a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance applicable to the grant. Condition: During audit procedures performed, we noted three payroll transactions tested included pay dates prior to the beginning period of performance, and the payroll costs were charged to the grant. Questioned Costs: $6,814 Context: During audit procedures performed, we tested one payroll transaction for beginning period of performance testing related to ALN 93.788 and noted the pay period for this transaction began prior to the period of performance beginning date for the grant, and the payroll costs incurred prior to the beginning period of performance date were charged to the grant. Of the 9 payroll transactions tested for ALN 93.959 we noted 2 payroll transactions for which the pay period began prior to the period of performance beginning date for the grant, and the payroll costs incurred prior to the beginning period of performance date were charged to the grant. Cause: The Organization?s internal controls lacked proper procedures to ensure expenditures were not being charged to the grant if it was not incurred within the period of performance. Effect: The Organization charged expenditures to the grants and was reimbursed for these costs that included payroll costs incurred outside of the contract period of performance. Recommendation: We recommend that the Organization develop a procedure to ensure that payroll transactions are properly allocated based on the dates incurred within the period of performance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
Finding 2022?002 Federal agency: U.S. Department of Health and Human Services Federal program: SOR Recovery Support Services; Substance Abuse Prevention and Treatment Block Grant (SABG) Assistance Listing Numbers: 93.788 and 93.959 Pass-Through Agencies: Washington State Health Care Authority; Beacon Health Options, Inc. Pass-Through Number(s): K4849, K3216 and 1009592.8 Award Period: September 30, 2021 ? September 29, 2022; July 1, 2021 ? June 30, 2022. Type of Finding: Significant Deficiency in Internal Control Over Period of Performance Criteria: Under ?200.309, a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance applicable to the grant. Condition: During audit procedures performed, we noted three payroll transactions tested included pay dates prior to the beginning period of performance, and the payroll costs were charged to the grant. Questioned Costs: $6,814 Context: During audit procedures performed, we tested one payroll transaction for beginning period of performance testing related to ALN 93.788 and noted the pay period for this transaction began prior to the period of performance beginning date for the grant, and the payroll costs incurred prior to the beginning period of performance date were charged to the grant. Of the 9 payroll transactions tested for ALN 93.959 we noted 2 payroll transactions for which the pay period began prior to the period of performance beginning date for the grant, and the payroll costs incurred prior to the beginning period of performance date were charged to the grant. Cause: The Organization?s internal controls lacked proper procedures to ensure expenditures were not being charged to the grant if it was not incurred within the period of performance. Effect: The Organization charged expenditures to the grants and was reimbursed for these costs that included payroll costs incurred outside of the contract period of performance. Recommendation: We recommend that the Organization develop a procedure to ensure that payroll transactions are properly allocated based on the dates incurred within the period of performance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
Finding 2022?002 Federal agency: U.S. Department of Health and Human Services Federal program: SOR Recovery Support Services; Substance Abuse Prevention and Treatment Block Grant (SABG) Assistance Listing Numbers: 93.788 and 93.959 Pass-Through Agencies: Washington State Health Care Authority; Beacon Health Options, Inc. Pass-Through Number(s): K4849, K3216 and 1009592.8 Award Period: September 30, 2021 ? September 29, 2022; July 1, 2021 ? June 30, 2022. Type of Finding: Significant Deficiency in Internal Control Over Period of Performance Criteria: Under ?200.309, a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance applicable to the grant. Condition: During audit procedures performed, we noted three payroll transactions tested included pay dates prior to the beginning period of performance, and the payroll costs were charged to the grant. Questioned Costs: $6,814 Context: During audit procedures performed, we tested one payroll transaction for beginning period of performance testing related to ALN 93.788 and noted the pay period for this transaction began prior to the period of performance beginning date for the grant, and the payroll costs incurred prior to the beginning period of performance date were charged to the grant. Of the 9 payroll transactions tested for ALN 93.959 we noted 2 payroll transactions for which the pay period began prior to the period of performance beginning date for the grant, and the payroll costs incurred prior to the beginning period of performance date were charged to the grant. Cause: The Organization?s internal controls lacked proper procedures to ensure expenditures were not being charged to the grant if it was not incurred within the period of performance. Effect: The Organization charged expenditures to the grants and was reimbursed for these costs that included payroll costs incurred outside of the contract period of performance. Recommendation: We recommend that the Organization develop a procedure to ensure that payroll transactions are properly allocated based on the dates incurred within the period of performance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
Finding 2022?002 Federal agency: U.S. Department of Health and Human Services Federal program: SOR Recovery Support Services; Substance Abuse Prevention and Treatment Block Grant (SABG) Assistance Listing Numbers: 93.788 and 93.959 Pass-Through Agencies: Washington State Health Care Authority; Beacon Health Options, Inc. Pass-Through Number(s): K4849, K3216 and 1009592.8 Award Period: September 30, 2021 ? September 29, 2022; July 1, 2021 ? June 30, 2022. Type of Finding: Significant Deficiency in Internal Control Over Period of Performance Criteria: Under ?200.309, a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance applicable to the grant. Condition: During audit procedures performed, we noted three payroll transactions tested included pay dates prior to the beginning period of performance, and the payroll costs were charged to the grant. Questioned Costs: $6,814 Context: During audit procedures performed, we tested one payroll transaction for beginning period of performance testing related to ALN 93.788 and noted the pay period for this transaction began prior to the period of performance beginning date for the grant, and the payroll costs incurred prior to the beginning period of performance date were charged to the grant. Of the 9 payroll transactions tested for ALN 93.959 we noted 2 payroll transactions for which the pay period began prior to the period of performance beginning date for the grant, and the payroll costs incurred prior to the beginning period of performance date were charged to the grant. Cause: The Organization?s internal controls lacked proper procedures to ensure expenditures were not being charged to the grant if it was not incurred within the period of performance. Effect: The Organization charged expenditures to the grants and was reimbursed for these costs that included payroll costs incurred outside of the contract period of performance. Recommendation: We recommend that the Organization develop a procedure to ensure that payroll transactions are properly allocated based on the dates incurred within the period of performance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
Finding 2022?002 Federal agency: U.S. Department of Health and Human Services Federal program: SOR Recovery Support Services; Substance Abuse Prevention and Treatment Block Grant (SABG) Assistance Listing Numbers: 93.788 and 93.959 Pass-Through Agencies: Washington State Health Care Authority; Beacon Health Options, Inc. Pass-Through Number(s): K4849, K3216 and 1009592.8 Award Period: September 30, 2021 ? September 29, 2022; July 1, 2021 ? June 30, 2022. Type of Finding: Significant Deficiency in Internal Control Over Period of Performance Criteria: Under ?200.309, a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance applicable to the grant. Condition: During audit procedures performed, we noted three payroll transactions tested included pay dates prior to the beginning period of performance, and the payroll costs were charged to the grant. Questioned Costs: $6,814 Context: During audit procedures performed, we tested one payroll transaction for beginning period of performance testing related to ALN 93.788 and noted the pay period for this transaction began prior to the period of performance beginning date for the grant, and the payroll costs incurred prior to the beginning period of performance date were charged to the grant. Of the 9 payroll transactions tested for ALN 93.959 we noted 2 payroll transactions for which the pay period began prior to the period of performance beginning date for the grant, and the payroll costs incurred prior to the beginning period of performance date were charged to the grant. Cause: The Organization?s internal controls lacked proper procedures to ensure expenditures were not being charged to the grant if it was not incurred within the period of performance. Effect: The Organization charged expenditures to the grants and was reimbursed for these costs that included payroll costs incurred outside of the contract period of performance. Recommendation: We recommend that the Organization develop a procedure to ensure that payroll transactions are properly allocated based on the dates incurred within the period of performance. Views of responsible officials: There is no disagreement with the audit finding.