FAC Explorer

Audit 293802

FY End
2023-06-30
Total Expended
$837,260
Findings
2
Programs
6
Organization: 2-1-1 Big Bend, Inc. (FL)
Year: 2023 Accepted: 2024-03-06
Auditor: James Moore & CO P L

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372678 2023-002 Material Weakness - B
949120 2023-002 Material Weakness - B

Programs

ALN Program Spent Major Findings
93.958 Block Grants for Community Mental Health Services $383,784 Yes 1
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $142,930 - 0
93.778 Medical Assistance Program $100,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $98,287 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $62,259 - 0
93.994 Maternal and Child Health Services Block Grant to the States $50,000 - 0

Contacts

Name Title Type
C1FYGNABMQ75 Matt Guse Auditee
8506176317 Mark Payne 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 allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: 2-1-1 Big Bend, Inc. have elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the Federal Award activity of the 2-1-1 Big Bend, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
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 allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: 2-1-1 Big Bend, Inc. have elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. For the year ended June 30, 2023, there were no amounts passed through to subrecipients.

Finding Details

Finding 2023-002
Finding 2023-002: Allowable Cost / Cost Principle Information on the Federal Program: Assistance Listing Number 93.958 Block Grants for Community Mental Health Services Program Award Number B0010 Compliance Requirement: Allowable Costs Criteria: Accounting records for grant reimbursements should be available upon request according to 2 CFR, Part 200. Condition: During our testing, management was unable to provide documentation for one items selected for grant testing. Cause: Management did not maintain adequate documentation to support grant expense selected. Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment. Recommendation: We recommend the Organization implement procedures to ensure the documentation for accounting records are retained.
Finding 2023-002
Finding 2023-002: Allowable Cost / Cost Principle Information on the Federal Program: Assistance Listing Number 93.958 Block Grants for Community Mental Health Services Program Award Number B0010 Compliance Requirement: Allowable Costs Criteria: Accounting records for grant reimbursements should be available upon request according to 2 CFR, Part 200. Condition: During our testing, management was unable to provide documentation for one items selected for grant testing. Cause: Management did not maintain adequate documentation to support grant expense selected. Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment. Recommendation: We recommend the Organization implement procedures to ensure the documentation for accounting records are retained.