Audit 295437

FY End
2023-06-30
Total Expended
$1.62M
Findings
8
Programs
2
Organization: Trinity Behavioral Care (SC)
Year: 2023 Accepted: 2024-03-17

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
380757 2023-001 Significant Deficiency Yes P
380758 2023-002 Significant Deficiency Yes P
380759 2023-001 Significant Deficiency Yes P
380760 2023-002 Significant Deficiency Yes P
957199 2023-001 Significant Deficiency Yes P
957200 2023-002 Significant Deficiency Yes P
957201 2023-001 Significant Deficiency Yes P
957202 2023-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention & Treatment of Substance Abuse $926,850 Yes 2
93.788 State Targeted Response to Opioid Crisis Grants $689,358 - 2

Contacts

Name Title Type
JG99XJ7WM5E8 Judy Rogers Auditee
8434238292 Smith Brooks Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/ or OMB Circualr A-87, Cost Prinicples for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Trinity Behavioral Care 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 US Code of Federal Requrirements Part 200, Uniform Administrative Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Trinity Behavioral Care, it is not intened to and does not present the financial postion, or changes in net position of Trinity Behavioral Care. De Minimis Rate Used: N Rate Explanation: Trinity Behavioral Care has elected not 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 award activity of Trinity Behavioral Care 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 US Code of Federal Requrirements Part 200, Uniform Administrative Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Trinity Behavioral Care, it is not intened to and does not present the financial postion, or changes in net position of Trinity Behavioral Care.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/ or OMB Circualr A-87, Cost Prinicples for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Trinity Behavioral Care 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 US Code of Federal Requrirements Part 200, Uniform Administrative Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Trinity Behavioral Care, it is not intened to and does not present the financial postion, or changes in net position of Trinity Behavioral Care. De Minimis Rate Used: N Rate Explanation: Trinity Behavioral Care has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/ or OMB Circualr A-87, Cost Prinicples for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Finding Details

Due to a small staff sice, the Agency does not have complete segregation of duties.
The agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statemetns and note disclosures before issuance.
Due to a small staff sice, the Agency does not have complete segregation of duties.
The agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statemetns and note disclosures before issuance.
Due to a small staff sice, the Agency does not have complete segregation of duties.
The agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statemetns and note disclosures before issuance.
Due to a small staff sice, the Agency does not have complete segregation of duties.
The agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statemetns and note disclosures before issuance.