FAC Explorer

Audit 295087

FY End
2023-06-30
Total Expended
$2.32M
Findings
2
Programs
8
Organization: Mental Health America of Northern Kentucky and Southwest Ohio (OH)
Year: 2023 Accepted: 2024-03-14
Auditor: Chamberlin Owen and CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
376054 2023-001 Significant Deficiency - A
952496 2023-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
93.732 Mental and Behavioral Health Education and Training Grants $1.15M Yes 1
93.958 Block Grants for Community Mental Health Services $749,715 - 0
93.276 Drug-Free Communities Support Program Grants $162,500 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $157,500 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $50,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $30,201 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $17,078 - 0
93.788 Opioid Str $9,755 - 0

Contacts

Name Title Type
WJ7FCN4LAB75 Elizabeth Atwell Auditee
5137212910 John Chamberlin Auditor
No contacts on file

Notes to SEFA

Title: NOTE A Accounting Policies: This schedule is presented on the modified accrual basis of accounting. There are no subrecipients of these funds De Minimis Rate Used: N Rate Explanation: The Auditee directly allocates 100 percent of program costs The accompanying schedule of expenditure of federal awards includes the federal grant activity of the Mental Health America of Northern Kentucky and Southwest Ohio and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements.
Title: NOTE B Accounting Policies: This schedule is presented on the modified accrual basis of accounting. There are no subrecipients of these funds De Minimis Rate Used: N Rate Explanation: The Auditee directly allocates 100 percent of program costs The Organization has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding 2023-01 – No Written Policies or Procedures, or Standards of Conduct Relative to Federal Awards. Criteria – Written policies, procedures, or standards of conduct relative to federal awards are required by 2 U.S. Code of Federal Regulations (CFR) Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subparts D and E (Sections 2 CFR 200.300 and 200.400, respectively.) Condition – Mental Health America of Northern Kentucky and Southwest Ohio does not have formalized written policies, procedures, or standards of conduct relative to federal awards. Potential Effect – Effective and consistent internal control over compliance relative to federal awards cannot be maintained and monitored without written policies, procedures or standards of conduct. Recommendation – Mental Health America of Northern Kentucky and Southwest Ohio should prepare written policies, procedures, or standards of conduct that document internal controls necessary to ensure compliance over the expenditure of federal awards. Management’s Response – Mental Health America of Northern Kentucky and Southwest Ohio has modified existing written policies and procedures to ensure effective and consistent internal control over documentation compliance relative to the expenditure of federal awards.
Finding 2023-001
Finding 2023-01 – No Written Policies or Procedures, or Standards of Conduct Relative to Federal Awards. Criteria – Written policies, procedures, or standards of conduct relative to federal awards are required by 2 U.S. Code of Federal Regulations (CFR) Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subparts D and E (Sections 2 CFR 200.300 and 200.400, respectively.) Condition – Mental Health America of Northern Kentucky and Southwest Ohio does not have formalized written policies, procedures, or standards of conduct relative to federal awards. Potential Effect – Effective and consistent internal control over compliance relative to federal awards cannot be maintained and monitored without written policies, procedures or standards of conduct. Recommendation – Mental Health America of Northern Kentucky and Southwest Ohio should prepare written policies, procedures, or standards of conduct that document internal controls necessary to ensure compliance over the expenditure of federal awards. Management’s Response – Mental Health America of Northern Kentucky and Southwest Ohio has modified existing written policies and procedures to ensure effective and consistent internal control over documentation compliance relative to the expenditure of federal awards.