FAC Explorer

Audit 297858

FY End
2022-06-30
Total Expended
$1.44M
Findings
2
Programs
4
Organization: City of St. Louis Mental Health Board of Trustees (MO)
Year: 2022 Accepted: 2024-03-26
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384720 2022-001 Significant Deficiency - L
961162 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $1.13M Yes 1
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $303,789 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $64,485 - 0
14.267 Continuum of Care Program $-51,697 - 0

Contacts

Name Title Type
M3GJS8YTB494 Susan Kabat Auditee
3145356964 Andrew Zebell Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of St. Louis Mental Health Board of Trustees under programs of the federal government for the fiscal year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the entity, it is not intended to and does not present the financial position, changes in net position, or cash flows of the entity. The Schedule designates federal awards as direct and pass through. Direct awards represent federal funding awarded directly to the entity by a federal agency, pass-through awards are federal awards passed through a nonfederal entity. Pass-through identifying information is presented when available and when applicable. De Minimis Rate Used: Y Rate Explanation: MHB has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for all programs except the Coronavirus Relief Funds. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of St. Louis Mental Health Board of Trustees under programs of the federal government for the fiscal year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the entity, it is not intended to and does not present the financial position, changes in net position, or cash flows of the entity. The Schedule designates federal awards as direct and pass through. Direct awards represent federal funding awarded directly to the entity by a federal agency, pass-through awards are federal awards passed through a nonfederal entity. Pass-through identifying information is presented when available and when applicable.
Title: Basis of Accounting Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of St. Louis Mental Health Board of Trustees under programs of the federal government for the fiscal year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the entity, it is not intended to and does not present the financial position, changes in net position, or cash flows of the entity. The Schedule designates federal awards as direct and pass through. Direct awards represent federal funding awarded directly to the entity by a federal agency, pass-through awards are federal awards passed through a nonfederal entity. Pass-through identifying information is presented when available and when applicable. De Minimis Rate Used: Y Rate Explanation: MHB has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for all programs except the Coronavirus Relief Funds. The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting.
Title: Relationship to Basic Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of St. Louis Mental Health Board of Trustees under programs of the federal government for the fiscal year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the entity, it is not intended to and does not present the financial position, changes in net position, or cash flows of the entity. The Schedule designates federal awards as direct and pass through. Direct awards represent federal funding awarded directly to the entity by a federal agency, pass-through awards are federal awards passed through a nonfederal entity. Pass-through identifying information is presented when available and when applicable. De Minimis Rate Used: Y Rate Explanation: MHB has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for all programs except the Coronavirus Relief Funds. Federal awards included in the accompanying schedule of expenditures of federal awards are reported as operating grants in MHB’s basic financial statements.
Title: Indirect Cost Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of St. Louis Mental Health Board of Trustees under programs of the federal government for the fiscal year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the entity, it is not intended to and does not present the financial position, changes in net position, or cash flows of the entity. The Schedule designates federal awards as direct and pass through. Direct awards represent federal funding awarded directly to the entity by a federal agency, pass-through awards are federal awards passed through a nonfederal entity. Pass-through identifying information is presented when available and when applicable. De Minimis Rate Used: Y Rate Explanation: MHB has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for all programs except the Coronavirus Relief Funds. MHB has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for all programs except the Coronavirus Relief Funds.

Finding Details

Finding 2022-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances Assistance Listing Number: 93.104 Federal Award Identification Number/ Year: 5H79SM082197-03 2022 Pass-through Entity: N/A Questioned Costs: None Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $25,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Under the requirements of the Federal Funding Accountability and Transparency Office organizations must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The City of St. Louis Mental Health Board of Trustees has ten subrecipient requiring FFATA reporting. Cause: City of St. Louis Mental Health Board of Trustees was unaware of the FFATA reporting requirement. Effect: Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation: We encourage The City of St. Louis Mental Health Board of Trustees establish internal controls to review subrecipient expenditures to ensure proper FFATA reporting. Views of Responsible Officials: The City of St. Louis Mental Health Board of Trustees is in agreement with the finding.
Finding 2022-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances Assistance Listing Number: 93.104 Federal Award Identification Number/ Year: 5H79SM082197-03 2022 Pass-through Entity: N/A Questioned Costs: None Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $25,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Under the requirements of the Federal Funding Accountability and Transparency Office organizations must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The City of St. Louis Mental Health Board of Trustees has ten subrecipient requiring FFATA reporting. Cause: City of St. Louis Mental Health Board of Trustees was unaware of the FFATA reporting requirement. Effect: Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation: We encourage The City of St. Louis Mental Health Board of Trustees establish internal controls to review subrecipient expenditures to ensure proper FFATA reporting. Views of Responsible Officials: The City of St. Louis Mental Health Board of Trustees is in agreement with the finding.