Audit 291564

FY End
2023-06-30
Total Expended
$1.34M
Findings
8
Programs
6
Year: 2023 Accepted: 2024-02-21

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
370056 2023-001 Material Weakness - ABEGLN
370057 2023-001 Material Weakness - ABEGLN
370058 2023-001 Material Weakness - ABEGLN
370059 2023-001 Material Weakness - ABEGLN
946498 2023-001 Material Weakness - ABEGLN
946499 2023-001 Material Weakness - ABEGLN
946500 2023-001 Material Weakness - ABEGLN
946501 2023-001 Material Weakness - ABEGLN

Programs

Contacts

Name Title Type
KMVBQZV8TTB1 Jeff Kellar Auditee
8028885026 Mark Mayer 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. De Minimis Rate Used: Y Rate Explanation: Lamoille County Mental Health Services, Inc. has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lamoille County Mental Health Services, Inc. under programs of the federal government for the year ended June 30, 2023. 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). Because the Schedule presents only a selected portion of the operations of Lamoille County Mental Health Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Lamoille County Mental Health Services, Inc.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. De Minimis Rate Used: Y Rate Explanation: Lamoille County Mental Health Services, Inc. has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance 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.

Finding Details

Criteria: Employers that received the Premium Pay Workforce Recruitment and Retention Grant were eligible to provide Premium Pay for work performed between April 1, 2022, through the end of the COVID-19 public health emergency which was April 10, 2023. In addition, only eligible employees who commit to continuing employment with the eligible employer for at least one calendar quarter following receipt of the payment are eligible to receive Premium Pay. Condition: Lamoille County Mental Health Services, Inc. requested and used funds based on expenditures in December 2021, which was outside the granting period of April 1, 2022, through June 30, 2023. Cause: Lamoille County Mental Health Services, Inc. did not have the proper controls in place to monitor the use of funds in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. Effect: Eligible costs were not supported by adequate documentation. Questioned Costs: $206,418 Context: Upon discovery of the ineligible expenditures, Lamoille County Mental Health Services, Inc., resubmitted to replace the ineligible expenditures with other qualifying expenditures in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. The subsequent submission was approved and accepted. Recommendation: We recommend that Lamoille County Mental Health Services, Inc. hire a grant coordinator and put proper controls in place to monitor and comply with all grant agreements going forward. Management Response: Lamoille County Mental Health Services, Inc. is now aware that they used funds outside of the grant period and have corrected the deficiency.
Criteria: Employers that received the Premium Pay Workforce Recruitment and Retention Grant were eligible to provide Premium Pay for work performed between April 1, 2022, through the end of the COVID-19 public health emergency which was April 10, 2023. In addition, only eligible employees who commit to continuing employment with the eligible employer for at least one calendar quarter following receipt of the payment are eligible to receive Premium Pay. Condition: Lamoille County Mental Health Services, Inc. requested and used funds based on expenditures in December 2021, which was outside the granting period of April 1, 2022, through June 30, 2023. Cause: Lamoille County Mental Health Services, Inc. did not have the proper controls in place to monitor the use of funds in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. Effect: Eligible costs were not supported by adequate documentation. Questioned Costs: $206,418 Context: Upon discovery of the ineligible expenditures, Lamoille County Mental Health Services, Inc., resubmitted to replace the ineligible expenditures with other qualifying expenditures in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. The subsequent submission was approved and accepted. Recommendation: We recommend that Lamoille County Mental Health Services, Inc. hire a grant coordinator and put proper controls in place to monitor and comply with all grant agreements going forward. Management Response: Lamoille County Mental Health Services, Inc. is now aware that they used funds outside of the grant period and have corrected the deficiency.
Criteria: Employers that received the Premium Pay Workforce Recruitment and Retention Grant were eligible to provide Premium Pay for work performed between April 1, 2022, through the end of the COVID-19 public health emergency which was April 10, 2023. In addition, only eligible employees who commit to continuing employment with the eligible employer for at least one calendar quarter following receipt of the payment are eligible to receive Premium Pay. Condition: Lamoille County Mental Health Services, Inc. requested and used funds based on expenditures in December 2021, which was outside the granting period of April 1, 2022, through June 30, 2023. Cause: Lamoille County Mental Health Services, Inc. did not have the proper controls in place to monitor the use of funds in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. Effect: Eligible costs were not supported by adequate documentation. Questioned Costs: $206,418 Context: Upon discovery of the ineligible expenditures, Lamoille County Mental Health Services, Inc., resubmitted to replace the ineligible expenditures with other qualifying expenditures in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. The subsequent submission was approved and accepted. Recommendation: We recommend that Lamoille County Mental Health Services, Inc. hire a grant coordinator and put proper controls in place to monitor and comply with all grant agreements going forward. Management Response: Lamoille County Mental Health Services, Inc. is now aware that they used funds outside of the grant period and have corrected the deficiency.
Criteria: Employers that received the Premium Pay Workforce Recruitment and Retention Grant were eligible to provide Premium Pay for work performed between April 1, 2022, through the end of the COVID-19 public health emergency which was April 10, 2023. In addition, only eligible employees who commit to continuing employment with the eligible employer for at least one calendar quarter following receipt of the payment are eligible to receive Premium Pay. Condition: Lamoille County Mental Health Services, Inc. requested and used funds based on expenditures in December 2021, which was outside the granting period of April 1, 2022, through June 30, 2023. Cause: Lamoille County Mental Health Services, Inc. did not have the proper controls in place to monitor the use of funds in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. Effect: Eligible costs were not supported by adequate documentation. Questioned Costs: $206,418 Context: Upon discovery of the ineligible expenditures, Lamoille County Mental Health Services, Inc., resubmitted to replace the ineligible expenditures with other qualifying expenditures in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. The subsequent submission was approved and accepted. Recommendation: We recommend that Lamoille County Mental Health Services, Inc. hire a grant coordinator and put proper controls in place to monitor and comply with all grant agreements going forward. Management Response: Lamoille County Mental Health Services, Inc. is now aware that they used funds outside of the grant period and have corrected the deficiency.
Criteria: Employers that received the Premium Pay Workforce Recruitment and Retention Grant were eligible to provide Premium Pay for work performed between April 1, 2022, through the end of the COVID-19 public health emergency which was April 10, 2023. In addition, only eligible employees who commit to continuing employment with the eligible employer for at least one calendar quarter following receipt of the payment are eligible to receive Premium Pay. Condition: Lamoille County Mental Health Services, Inc. requested and used funds based on expenditures in December 2021, which was outside the granting period of April 1, 2022, through June 30, 2023. Cause: Lamoille County Mental Health Services, Inc. did not have the proper controls in place to monitor the use of funds in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. Effect: Eligible costs were not supported by adequate documentation. Questioned Costs: $206,418 Context: Upon discovery of the ineligible expenditures, Lamoille County Mental Health Services, Inc., resubmitted to replace the ineligible expenditures with other qualifying expenditures in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. The subsequent submission was approved and accepted. Recommendation: We recommend that Lamoille County Mental Health Services, Inc. hire a grant coordinator and put proper controls in place to monitor and comply with all grant agreements going forward. Management Response: Lamoille County Mental Health Services, Inc. is now aware that they used funds outside of the grant period and have corrected the deficiency.
Criteria: Employers that received the Premium Pay Workforce Recruitment and Retention Grant were eligible to provide Premium Pay for work performed between April 1, 2022, through the end of the COVID-19 public health emergency which was April 10, 2023. In addition, only eligible employees who commit to continuing employment with the eligible employer for at least one calendar quarter following receipt of the payment are eligible to receive Premium Pay. Condition: Lamoille County Mental Health Services, Inc. requested and used funds based on expenditures in December 2021, which was outside the granting period of April 1, 2022, through June 30, 2023. Cause: Lamoille County Mental Health Services, Inc. did not have the proper controls in place to monitor the use of funds in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. Effect: Eligible costs were not supported by adequate documentation. Questioned Costs: $206,418 Context: Upon discovery of the ineligible expenditures, Lamoille County Mental Health Services, Inc., resubmitted to replace the ineligible expenditures with other qualifying expenditures in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. The subsequent submission was approved and accepted. Recommendation: We recommend that Lamoille County Mental Health Services, Inc. hire a grant coordinator and put proper controls in place to monitor and comply with all grant agreements going forward. Management Response: Lamoille County Mental Health Services, Inc. is now aware that they used funds outside of the grant period and have corrected the deficiency.
Criteria: Employers that received the Premium Pay Workforce Recruitment and Retention Grant were eligible to provide Premium Pay for work performed between April 1, 2022, through the end of the COVID-19 public health emergency which was April 10, 2023. In addition, only eligible employees who commit to continuing employment with the eligible employer for at least one calendar quarter following receipt of the payment are eligible to receive Premium Pay. Condition: Lamoille County Mental Health Services, Inc. requested and used funds based on expenditures in December 2021, which was outside the granting period of April 1, 2022, through June 30, 2023. Cause: Lamoille County Mental Health Services, Inc. did not have the proper controls in place to monitor the use of funds in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. Effect: Eligible costs were not supported by adequate documentation. Questioned Costs: $206,418 Context: Upon discovery of the ineligible expenditures, Lamoille County Mental Health Services, Inc., resubmitted to replace the ineligible expenditures with other qualifying expenditures in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. The subsequent submission was approved and accepted. Recommendation: We recommend that Lamoille County Mental Health Services, Inc. hire a grant coordinator and put proper controls in place to monitor and comply with all grant agreements going forward. Management Response: Lamoille County Mental Health Services, Inc. is now aware that they used funds outside of the grant period and have corrected the deficiency.
Criteria: Employers that received the Premium Pay Workforce Recruitment and Retention Grant were eligible to provide Premium Pay for work performed between April 1, 2022, through the end of the COVID-19 public health emergency which was April 10, 2023. In addition, only eligible employees who commit to continuing employment with the eligible employer for at least one calendar quarter following receipt of the payment are eligible to receive Premium Pay. Condition: Lamoille County Mental Health Services, Inc. requested and used funds based on expenditures in December 2021, which was outside the granting period of April 1, 2022, through June 30, 2023. Cause: Lamoille County Mental Health Services, Inc. did not have the proper controls in place to monitor the use of funds in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. Effect: Eligible costs were not supported by adequate documentation. Questioned Costs: $206,418 Context: Upon discovery of the ineligible expenditures, Lamoille County Mental Health Services, Inc., resubmitted to replace the ineligible expenditures with other qualifying expenditures in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. The subsequent submission was approved and accepted. Recommendation: We recommend that Lamoille County Mental Health Services, Inc. hire a grant coordinator and put proper controls in place to monitor and comply with all grant agreements going forward. Management Response: Lamoille County Mental Health Services, Inc. is now aware that they used funds outside of the grant period and have corrected the deficiency.