FAC Explorer

Audit 297229

FY End
2023-06-30
Total Expended
$1.79M
Findings
2
Programs
5
Organization: Coda, Inc. (OR)
Year: 2023 Accepted: 2024-03-25
Auditor: Hoffman Stewart & Schmidt PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384094 2023-001 Significant Deficiency - L
960536 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.498 Covid-19: Provider Relief Fund $633,217 Yes 1
93.279 Drug Abuse and Addiction Research Programs $439,541 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $434,754 - 0
93.558 Temporary Assistance for Needy Families $30,732 - 0
93.788 Opioid Str $8,123 - 0

Contacts

Name Title Type
MLZ1LGRCQ1Z4 Jennifer Bickler Auditee
5032398400 Todd Massinger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes all federal grant activity of CODA, Inc. (CODA). The information in the SEFA 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 SEFA presents only a selected portion of the operations of CODA, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of CODA. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the consolidated financial statements. Pass-through entity identifying numbers are presented when available. 2. Expenditures Expenditures reported on the SEFA 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. Expenditures reported on the SEFA for the COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing Number 93.498) are based on the report that is required to be submitted to the Health Resources and Service Administration (HRSA) reporting portal. CODA has not elected to use the 10 percent de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: CODA has not elected to use the 10 percent de minimis indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes all federal grant activity of CODA, Inc. (CODA). The information in the SEFA 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 SEFA presents only a selected portion of the operations of CODA, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of CODA. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the consolidated financial statements. Pass-through entity identifying numbers are presented when available.
Title: Expenditures Accounting Policies: 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes all federal grant activity of CODA, Inc. (CODA). The information in the SEFA 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 SEFA presents only a selected portion of the operations of CODA, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of CODA. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the consolidated financial statements. Pass-through entity identifying numbers are presented when available. 2. Expenditures Expenditures reported on the SEFA 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. Expenditures reported on the SEFA for the COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing Number 93.498) are based on the report that is required to be submitted to the Health Resources and Service Administration (HRSA) reporting portal. CODA has not elected to use the 10 percent de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: CODA has not elected to use the 10 percent de minimis indirect cost rate. Expenditures reported on the SEFA 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. Expenditures reported on the SEFA for the COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing Number 93.498) are based on the report that is required to be submitted to the Health Resources and Service Administration (HRSA) reporting portal. CODA has not elected to use the 10 percent de minimis indirect cost rate.

Finding Details

Finding 2023-001
CRITERIA: The funding received by CODA is governed by the principles described in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Under 2 CFR 200.514(c)(4), of the Uniform Guidance, a non-Federal entity who receives funding under this program is required to report either lost revenues or eligible expenses during the period of availability, January 1, 2020 to December 31, 2022. CONDITION: During our review of the reporting to HRSA we noted two errors: (1) a portion of the eligible expenses reported were used in the reporting for both Phase 2 and Phase 4 funds; and (2) a portion of the eligible expenses reported were incurred outside of the period of availability. We did note CODA had enough eligible expenses to report during the period of availability. CAUSE and CONTEXT: Based on discussions with management, CODA did not have an internal control to review and approve the report prepared prior to submission through the PRF portal. This led to the report reporting the incorrect eligible expenses for Period 4. POSSIBLE EFFECT: Without an internal control in place to review and approve reports, there is a potential for reports to be submitted that are not accurate and complete. RECOMMENDATION: We recommend the Organization develop formal procedures to ensure reports are reviewed for accuracy and completeness and are approved prior to submission. VIEWS of RESPONSIBLE OFFICIALS and PLANNED CORRECTIVE ACTIONS: CODA has recently added a process to peer review and approve all reporting before the respective report is submitted. This process will apply to all reports.
Finding 2023-001
CRITERIA: The funding received by CODA is governed by the principles described in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Under 2 CFR 200.514(c)(4), of the Uniform Guidance, a non-Federal entity who receives funding under this program is required to report either lost revenues or eligible expenses during the period of availability, January 1, 2020 to December 31, 2022. CONDITION: During our review of the reporting to HRSA we noted two errors: (1) a portion of the eligible expenses reported were used in the reporting for both Phase 2 and Phase 4 funds; and (2) a portion of the eligible expenses reported were incurred outside of the period of availability. We did note CODA had enough eligible expenses to report during the period of availability. CAUSE and CONTEXT: Based on discussions with management, CODA did not have an internal control to review and approve the report prepared prior to submission through the PRF portal. This led to the report reporting the incorrect eligible expenses for Period 4. POSSIBLE EFFECT: Without an internal control in place to review and approve reports, there is a potential for reports to be submitted that are not accurate and complete. RECOMMENDATION: We recommend the Organization develop formal procedures to ensure reports are reviewed for accuracy and completeness and are approved prior to submission. VIEWS of RESPONSIBLE OFFICIALS and PLANNED CORRECTIVE ACTIONS: CODA has recently added a process to peer review and approve all reporting before the respective report is submitted. This process will apply to all reports.