FAC Explorer

Audit 291697

FY End
2023-06-30
Total Expended
$9.74M
Findings
2
Programs
13
Organization: Community Mental Health Affilates, Inc. (CT)
Year: 2023 Accepted: 2024-02-22
Auditor: Marcum LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370163 2023-001 Material Weakness - I
946605 2023-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $1.46M - 0
93.493 Congressional Directives $1.20M Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $482,413 Yes 1
16.575 Crime Victim Assistance $429,059 - 0
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $424,456 - 0
93.669 Child Abuse and Neglect State Grants $325,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $176,134 - 0
93.556 Promoting Safe and Stable Families $128,560 - 0
93.958 Block Grants for Community Mental Health Services $118,551 Yes 0
14.267 Continuum of Care Program $81,926 - 0
93.788 Opioid Str $50,000 - 0
84.425 Education Stabilization Fund $13,481 - 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $12,050 - 0

Contacts

Name Title Type
KVNWDR2R5223 Karen Pinheiro Auditee
8608261358 Frank Miceli 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 are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain type of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: CMHA has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of CMHA, under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of CMHA, it is not intended to and does not present the financial position, changes in net assets or cash flows of CMHA.
Title: NOTE 2 – 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, Cost Principles for Non-Profit Organizations, wherein certain type of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: CMHA has elected to use the 10% de minimis indirect cost rate 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, Cost Principles for Non-Profit Organizations, wherein certain type of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE 3 – INDIRECT COST RATE 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, Cost Principles for Non-Profit Organizations, wherein certain type of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: CMHA has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. CMHA has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Grantor: U.S. Department of Health and Human Services Program Name: Substance Abuse and Mental Health Services Projects of Regional and National Significance Assistance Listing Number: 93.243 Criteria: The Organization is not allowed to claim reimbursement for costs associated with entities or individuals who are on the national sanctioned providers listing. Condition: During the audit of this program, CMHA disclosed that there was an employee who was not eligible to be reimbursed for services under the program. Context: The former employee was originally issued a State of CT license had begun to bill under the program. Once the former employee’s license required renewal, it came to CMHA’s attention that this individual was listed as not being able to participate on the OIG website. Effect: CMHA was not in compliance with the terms and conditions of the program. Cause: The internal control procedures for the CMHA did not function properly as there was not a proper control to verify that employment candidates were eligible to bill for services. Recommendation: We recommend the strengthening of internal controls procedures over the hiring process to ensure individuals hired are eligible to properly bill for services.
Finding 2023-001
Grantor: U.S. Department of Health and Human Services Program Name: Substance Abuse and Mental Health Services Projects of Regional and National Significance Assistance Listing Number: 93.243 Criteria: The Organization is not allowed to claim reimbursement for costs associated with entities or individuals who are on the national sanctioned providers listing. Condition: During the audit of this program, CMHA disclosed that there was an employee who was not eligible to be reimbursed for services under the program. Context: The former employee was originally issued a State of CT license had begun to bill under the program. Once the former employee’s license required renewal, it came to CMHA’s attention that this individual was listed as not being able to participate on the OIG website. Effect: CMHA was not in compliance with the terms and conditions of the program. Cause: The internal control procedures for the CMHA did not function properly as there was not a proper control to verify that employment candidates were eligible to bill for services. Recommendation: We recommend the strengthening of internal controls procedures over the hiring process to ensure individuals hired are eligible to properly bill for services.