Audit 28173

FY End

2022-12-31

Total Expended

$1.50M

Findings

2

Programs

5

Organization: Fraser (MN)

Year: 2022 Accepted: 2023-09-20

Auditor: Boulay

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
32587	2022-001	-	-	B
609029	2022-001	-	-	B

ALN	Program	Spent	Major	Findings
93.498	Provider Relief Fund	$591,127	Yes	0
93.696	Certified Community Behavioral Health Clinic Expansion Grants	$320,607	Yes	1
93.434	Every Student Succeeds Act/preschool Development Grants	$308,005	-	0
93.575	Child Care and Development Block Grant	$164,612	-	0
93.958	Block Grants for Community Mental Health Services	$117,197	-	0

Contacts

Name	Title	Type
KBDJJBJJ2DA9	James Olson	Auditee
6127988320	Jadin Bragg	Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expendituresare not allowable or are limited as to reimbursement. The 10-percent de minimis indirect cost rate allowed underthe Uniform Guidance is not applicable to the Organization since the Organization has no cost reimbursable grantsor contracts. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Fraser and Affiliate 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, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Project, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Fraser and Affiliate.

Finding Details

Finding 2022-001

U.S. Department of Health and Human Services, CCBHC Planning, Development and Implementation Grant ? Assistance Listing Number 93.696 according to 45 CFR ? 75, and the HHS Grants Policy Statement Criteria: Costs incurred outside the budget period are not allowed under the grant. Certain costs incurred prior to the budget period were included in costs which were reimbursed during the year ended December 31, 2022. Condition: Out of five expenses sampled, two invoices included costs incurred prior to the budget period. Cause: Fraser and Affiliate did not remove costs from certain invoices which were incurred prior to the budget period when determining allowable costs under the grant. Questioned Costs: $60,419.54 - out of $265,177.33 of sampled costs tested, $60,419.54 were noted as costs being incurred prior to the budget period. Effect: Monitoring procedures in place were not effective in ensuring only costs incurred during the budget period were submitted for reimbursement. Recommendation: Fraser and Affiliate should implement controls to ensure only costs incurred during the budget period are submitted for reimbursement. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and recommendation. Management will implement an additional review step to evaluate the timing of when such costs are incurred in order to meet the grant requirements. Fraser and Affiliate will also ensure the reimbursement of the unallowed costs will be remediated by reducing amounts reimbursed during 2023.

Finding 2022-001

U.S. Department of Health and Human Services, CCBHC Planning, Development and Implementation Grant ? Assistance Listing Number 93.696 according to 45 CFR ? 75, and the HHS Grants Policy Statement Criteria: Costs incurred outside the budget period are not allowed under the grant. Certain costs incurred prior to the budget period were included in costs which were reimbursed during the year ended December 31, 2022. Condition: Out of five expenses sampled, two invoices included costs incurred prior to the budget period. Cause: Fraser and Affiliate did not remove costs from certain invoices which were incurred prior to the budget period when determining allowable costs under the grant. Questioned Costs: $60,419.54 - out of $265,177.33 of sampled costs tested, $60,419.54 were noted as costs being incurred prior to the budget period. Effect: Monitoring procedures in place were not effective in ensuring only costs incurred during the budget period were submitted for reimbursement. Recommendation: Fraser and Affiliate should implement controls to ensure only costs incurred during the budget period are submitted for reimbursement. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and recommendation. Management will implement an additional review step to evaluate the timing of when such costs are incurred in order to meet the grant requirements. Fraser and Affiliate will also ensure the reimbursement of the unallowed costs will be remediated by reducing amounts reimbursed during 2023.