FAC Explorer

Audit 296051

FY End
2023-06-30
Total Expended
$2.94M
Findings
2
Programs
8
Organization: Crosspoint Human Services (IL)
Year: 2023 Accepted: 2024-03-20
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
382363 2023-002 Significant Deficiency - AB
958805 2023-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $314,297 - 0
93.958 Block Grants for Community Mental Health Services $237,384 - 0
93.667 Social Services Block Grant $175,541 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $115,244 - 0
93.498 Provider Relief Fund $114,313 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $89,000 - 0
14.231 Emergency Solutions Grant Program $88,644 - 0
10.558 Child and Adult Care Food Program $77,629 - 0

Contacts

Name Title Type
VTK9MWW287D5 Michelle Glines Auditee
2174311785 Dawn Carlson 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 allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Crosspoint Human Services has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Crosspoint Human Services under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Crosspoint Human Services, it is not intended to and does not present the financial position, changes in net position, or cash flows of Crosspoint Human Services.
Title: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Crosspoint Human Services has elected not to use the 10% de minimis indirect cost rate as 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Crosspoint Human Services has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Crosspoint Human Services has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period9/30/21-9/29/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Code of Federal Regulations (CFR) § 200.303(a) indicates non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Inaccurate payroll allocation calculation by management when allocating payroll costs to the federal program. Questioned costs: $13 Context: For 1 of the 25 allowable cost transactions selected for testing, there was an error in an employee’s payroll allocation causing more payroll expense to be charged to the federal program expense than there should have been. Cause: Error by management in payroll allocation calculation. Effect: If payroll allocation costs are not reviewed and approved as being allowable, it could result in unallowable costs being charged to federal grants. Repeat Finding: N/A Recommendation: We recommend the organization enhance its internal controls to ensure payroll allocation costs are properly calculated and costs are charged to the federal program. Views of responsible officials: Management will enhance its internal controls to ensure payroll allocation costs are properly calculated and costs are charged to the federal program properly.
Finding 2023-002
Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period9/30/21-9/29/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Code of Federal Regulations (CFR) § 200.303(a) indicates non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Inaccurate payroll allocation calculation by management when allocating payroll costs to the federal program. Questioned costs: $13 Context: For 1 of the 25 allowable cost transactions selected for testing, there was an error in an employee’s payroll allocation causing more payroll expense to be charged to the federal program expense than there should have been. Cause: Error by management in payroll allocation calculation. Effect: If payroll allocation costs are not reviewed and approved as being allowable, it could result in unallowable costs being charged to federal grants. Repeat Finding: N/A Recommendation: We recommend the organization enhance its internal controls to ensure payroll allocation costs are properly calculated and costs are charged to the federal program. Views of responsible officials: Management will enhance its internal controls to ensure payroll allocation costs are properly calculated and costs are charged to the federal program properly.