FAC Explorer

Audit 293528

FY End
2022-12-31
Total Expended
$2.67M
Findings
6
Programs
6
Organization: Family Service and Guidance Center of Topeka, Inc. (KS)
Year: 2022 Accepted: 2024-03-05
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372231 2022-001 Significant Deficiency - AB
372232 2022-001 Significant Deficiency - AB
372233 2022-001 Significant Deficiency - AB
948673 2022-001 Significant Deficiency - AB
948674 2022-001 Significant Deficiency - AB
948675 2022-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.696 Certified Community Behavioral Health Clinic Expansion Grants $157,560 - 0
21.019 Coronavirus Relief Fund $125,000 - 0
93.958 Block Grants for Community Mental Health Services $91,234 Yes 1
10.559 Summer Food Service Program for Children $12,971 - 0
93.498 Provider Relief Fund $11,175 - 0
93.778 Medical Assistance Program $650 - 0

Contacts

Name Title Type
TL1ZL3BW7U39 Angie Gleason Auditee
7852956962 Meagan Wellbrock Auditor
No contacts on file

Notes to SEFA

Title: Other Expenditures Accounting Policies: The accompanying schedule of expenditures of federal awards (“the schedule”) includes the federal grant activity of Family Service and Guidance Center, Inc. under programs of the federal government for the year ended December 31, 2022. 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 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 cost principles wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis cost rate allowed under Section 200.414(f) of the Uniform Guidance. The Organization received noncash assistance in the form of food commodities with a fair market value of $12,971 for the year ended December 31, 2022. The Organization’s expenditures in relation to the noncash assistance equaled $12,971.

Finding Details

Finding 2022-001
Federal program Block Grants for Community Mental Health Services – 93.958 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria or specific requirement To be allowable under a federal award, costs must be reasonable, allocable, and adequately documented. A cost is reasonable if it does not exceed what a prudent person would incur under similar circumstances. A cost is allocable to a federal award to the extent the goods or services benefited the program. A cost is adequately documented if it is supported by accounting records and source documentation, such as purchase orders, vouchers, invoices, payroll allocation reports, payroll summaries, timesheets, etc. Condition During testing, Family Service and Guidance Center, Inc. decided to remove health insurance costs as an allowable cost under the Federal Mental Health Block Grant. These costs had originally been included as allowable costs for the period under audit. Context Family Service and Guidance Center, Inc. did not have a process in place in which to adequately document the health insurance allocation to the Federal Mental Health Block Grant. The total amount of health insurance costs considered unallowable within the Federal Mental Health Block Grant totaled $5,010.05. Effect Unallowable costs were charged to the Federal Mental Health Block Grant. Cause While health insurance is considered an allowable expense per the Federal Mental Health Block Grant program, after initially including it within allowable expenses internally, Family Service and Guidance Center, Inc. determined it was too complex to determine the allocation of health insurance costs attributable to the Federal Mental Health Block Grant program. Recommendation We recommend that costs charged to federal programs be reviewed for allowableness to ensure compliance requirements are being met and expenses are allowable per the program. Views of responsible officials and planned corrective actions See corrective action plan.
Finding 2022-001
Federal program Block Grants for Community Mental Health Services – 93.958 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria or specific requirement To be allowable under a federal award, costs must be reasonable, allocable, and adequately documented. A cost is reasonable if it does not exceed what a prudent person would incur under similar circumstances. A cost is allocable to a federal award to the extent the goods or services benefited the program. A cost is adequately documented if it is supported by accounting records and source documentation, such as purchase orders, vouchers, invoices, payroll allocation reports, payroll summaries, timesheets, etc. Condition During testing, Family Service and Guidance Center, Inc. decided to remove health insurance costs as an allowable cost under the Federal Mental Health Block Grant. These costs had originally been included as allowable costs for the period under audit. Context Family Service and Guidance Center, Inc. did not have a process in place in which to adequately document the health insurance allocation to the Federal Mental Health Block Grant. The total amount of health insurance costs considered unallowable within the Federal Mental Health Block Grant totaled $5,010.05. Effect Unallowable costs were charged to the Federal Mental Health Block Grant. Cause While health insurance is considered an allowable expense per the Federal Mental Health Block Grant program, after initially including it within allowable expenses internally, Family Service and Guidance Center, Inc. determined it was too complex to determine the allocation of health insurance costs attributable to the Federal Mental Health Block Grant program. Recommendation We recommend that costs charged to federal programs be reviewed for allowableness to ensure compliance requirements are being met and expenses are allowable per the program. Views of responsible officials and planned corrective actions See corrective action plan.
Finding 2022-001
Federal program Block Grants for Community Mental Health Services – 93.958 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria or specific requirement To be allowable under a federal award, costs must be reasonable, allocable, and adequately documented. A cost is reasonable if it does not exceed what a prudent person would incur under similar circumstances. A cost is allocable to a federal award to the extent the goods or services benefited the program. A cost is adequately documented if it is supported by accounting records and source documentation, such as purchase orders, vouchers, invoices, payroll allocation reports, payroll summaries, timesheets, etc. Condition During testing, Family Service and Guidance Center, Inc. decided to remove health insurance costs as an allowable cost under the Federal Mental Health Block Grant. These costs had originally been included as allowable costs for the period under audit. Context Family Service and Guidance Center, Inc. did not have a process in place in which to adequately document the health insurance allocation to the Federal Mental Health Block Grant. The total amount of health insurance costs considered unallowable within the Federal Mental Health Block Grant totaled $5,010.05. Effect Unallowable costs were charged to the Federal Mental Health Block Grant. Cause While health insurance is considered an allowable expense per the Federal Mental Health Block Grant program, after initially including it within allowable expenses internally, Family Service and Guidance Center, Inc. determined it was too complex to determine the allocation of health insurance costs attributable to the Federal Mental Health Block Grant program. Recommendation We recommend that costs charged to federal programs be reviewed for allowableness to ensure compliance requirements are being met and expenses are allowable per the program. Views of responsible officials and planned corrective actions See corrective action plan.
Finding 2022-001
Federal program Block Grants for Community Mental Health Services – 93.958 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria or specific requirement To be allowable under a federal award, costs must be reasonable, allocable, and adequately documented. A cost is reasonable if it does not exceed what a prudent person would incur under similar circumstances. A cost is allocable to a federal award to the extent the goods or services benefited the program. A cost is adequately documented if it is supported by accounting records and source documentation, such as purchase orders, vouchers, invoices, payroll allocation reports, payroll summaries, timesheets, etc. Condition During testing, Family Service and Guidance Center, Inc. decided to remove health insurance costs as an allowable cost under the Federal Mental Health Block Grant. These costs had originally been included as allowable costs for the period under audit. Context Family Service and Guidance Center, Inc. did not have a process in place in which to adequately document the health insurance allocation to the Federal Mental Health Block Grant. The total amount of health insurance costs considered unallowable within the Federal Mental Health Block Grant totaled $5,010.05. Effect Unallowable costs were charged to the Federal Mental Health Block Grant. Cause While health insurance is considered an allowable expense per the Federal Mental Health Block Grant program, after initially including it within allowable expenses internally, Family Service and Guidance Center, Inc. determined it was too complex to determine the allocation of health insurance costs attributable to the Federal Mental Health Block Grant program. Recommendation We recommend that costs charged to federal programs be reviewed for allowableness to ensure compliance requirements are being met and expenses are allowable per the program. Views of responsible officials and planned corrective actions See corrective action plan.
Finding 2022-001
Federal program Block Grants for Community Mental Health Services – 93.958 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria or specific requirement To be allowable under a federal award, costs must be reasonable, allocable, and adequately documented. A cost is reasonable if it does not exceed what a prudent person would incur under similar circumstances. A cost is allocable to a federal award to the extent the goods or services benefited the program. A cost is adequately documented if it is supported by accounting records and source documentation, such as purchase orders, vouchers, invoices, payroll allocation reports, payroll summaries, timesheets, etc. Condition During testing, Family Service and Guidance Center, Inc. decided to remove health insurance costs as an allowable cost under the Federal Mental Health Block Grant. These costs had originally been included as allowable costs for the period under audit. Context Family Service and Guidance Center, Inc. did not have a process in place in which to adequately document the health insurance allocation to the Federal Mental Health Block Grant. The total amount of health insurance costs considered unallowable within the Federal Mental Health Block Grant totaled $5,010.05. Effect Unallowable costs were charged to the Federal Mental Health Block Grant. Cause While health insurance is considered an allowable expense per the Federal Mental Health Block Grant program, after initially including it within allowable expenses internally, Family Service and Guidance Center, Inc. determined it was too complex to determine the allocation of health insurance costs attributable to the Federal Mental Health Block Grant program. Recommendation We recommend that costs charged to federal programs be reviewed for allowableness to ensure compliance requirements are being met and expenses are allowable per the program. Views of responsible officials and planned corrective actions See corrective action plan.
Finding 2022-001
Federal program Block Grants for Community Mental Health Services – 93.958 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria or specific requirement To be allowable under a federal award, costs must be reasonable, allocable, and adequately documented. A cost is reasonable if it does not exceed what a prudent person would incur under similar circumstances. A cost is allocable to a federal award to the extent the goods or services benefited the program. A cost is adequately documented if it is supported by accounting records and source documentation, such as purchase orders, vouchers, invoices, payroll allocation reports, payroll summaries, timesheets, etc. Condition During testing, Family Service and Guidance Center, Inc. decided to remove health insurance costs as an allowable cost under the Federal Mental Health Block Grant. These costs had originally been included as allowable costs for the period under audit. Context Family Service and Guidance Center, Inc. did not have a process in place in which to adequately document the health insurance allocation to the Federal Mental Health Block Grant. The total amount of health insurance costs considered unallowable within the Federal Mental Health Block Grant totaled $5,010.05. Effect Unallowable costs were charged to the Federal Mental Health Block Grant. Cause While health insurance is considered an allowable expense per the Federal Mental Health Block Grant program, after initially including it within allowable expenses internally, Family Service and Guidance Center, Inc. determined it was too complex to determine the allocation of health insurance costs attributable to the Federal Mental Health Block Grant program. Recommendation We recommend that costs charged to federal programs be reviewed for allowableness to ensure compliance requirements are being met and expenses are allowable per the program. Views of responsible officials and planned corrective actions See corrective action plan.