FAC Explorer

Audit 298749

FY End
2023-06-30
Total Expended
$3.37M
Findings
6
Programs
9
Organization: Scioto Paint Valley Mental Health Center (OH)
Year: 2023 Accepted: 2024-03-27
Auditor: Clark Schaefer Hackett & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386415 2023-001 Material Weakness - A
386416 2023-001 Material Weakness - A
386417 2023-002 Material Weakness - C
962857 2023-001 Material Weakness - A
962858 2023-001 Material Weakness - A
962859 2023-002 Material Weakness - C

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $721,976 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $568,561 - 0
93.788 Opioid Str $429,911 Yes 1
93.958 Block Grants for Community Mental Health Services $302,489 - 0
32.006 Covid-19 Telehealth Program $250,797 - 0
93.667 Social Services Block Grant $172,014 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $71,447 - 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $41,483 Yes 0
16.812 Second Chance Act Reentry Initiative $12,360 - 1

Contacts

Name Title Type
VXVWYH89JZT3 Truman J. Geiman III Auditee
9377257735 Jesse Young Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATION: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Scioto Paint Valley Mental Health Center, Inc. and Subsidiary 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 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 Schedule presents only a selected portion of the operations of Scioto Paint Valley Mental Health Center, Inc. and Subsidiary, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Scioto Paint Valley Mental Health Center, Inc. and Subsidiary. SIGNIFICANT ACCOUNTING POLICIES: (1) 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. (3) There are no awards passed through to subrecipients. (4) Pass-through identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Scioto Paint Valley Mental Health Center, Inc. and Subsidiary has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Grant: ALN 93.788 Opioid STR Finding No. 2023-01: Allowable Cost - Time and Effort Condition: Salaries and wages charged to the federal award were based on preliminary time and effort estimates. Employees and clinical staff track their time by the grant/program but actual time was not reconciled to the preliminary time and effort estimates before billed. ; Context Time charges to the federal award were based upon estimates established by SPVMHC through the grant budgeting process. While timesheets were prepared by employees, which denoted time and effort related to each grant, the actual time and effort was not charged to the grant. Criteria Under the Uniform Guidance, time and effort records must be supported by a system of internal controls which provides reasonable assurance that charges are accurate, allowable and allocable and incorporated in the official records. Cause Consistent procedures have not been developed to require actual time and effort to be billed to grants rather than preliminary estimates. Effect The federal award may be overcharged or undercharged if actual time and effort differs from preliminary estimates. Questioned Costs Unknown Repeat Finding No Recommendation We recommend that management establish policies and procedures that are consistent with the Uniform Guidance administrative requirements with regards to compensation and allocable costs which includes ensuring time and effort charges are based on records that accurately reflect the work performed. Views of Responsible Officials and Planned Corrective Action See corrective action plan
Finding 2023-001
Grant: ALN 93.788 Opioid STR Finding No. 2023-01: Allowable Cost - Time and Effort Condition: Salaries and wages charged to the federal award were based on preliminary time and effort estimates. Employees and clinical staff track their time by the grant/program but actual time was not reconciled to the preliminary time and effort estimates before billed. ; Context Time charges to the federal award were based upon estimates established by SPVMHC through the grant budgeting process. While timesheets were prepared by employees, which denoted time and effort related to each grant, the actual time and effort was not charged to the grant. Criteria Under the Uniform Guidance, time and effort records must be supported by a system of internal controls which provides reasonable assurance that charges are accurate, allowable and allocable and incorporated in the official records. Cause Consistent procedures have not been developed to require actual time and effort to be billed to grants rather than preliminary estimates. Effect The federal award may be overcharged or undercharged if actual time and effort differs from preliminary estimates. Questioned Costs Unknown Repeat Finding No Recommendation We recommend that management establish policies and procedures that are consistent with the Uniform Guidance administrative requirements with regards to compensation and allocable costs which includes ensuring time and effort charges are based on records that accurately reflect the work performed. Views of Responsible Officials and Planned Corrective Action See corrective action plan
Finding 2023-002
Grant: ALN 16.812 Second Chance Action Reentry Initiative Finding No 2023-02: Cash Management Condition Salaries and wages charged to the federal award were based on preliminary time and effort estimates. Employees and clinical staff track their time by the grant/program but actual time was not reconciled to the preliminary time and effort estimates before billed. Context Time charges to the federal award were based upon estimates established by SPVMHC through the grant budgeting process. While timesheets were prepared by employees, which denoted time and effort related to each grant, the actual time and effort was not charged to the grant. Criteria Under the Uniform Guidance, time and effort records must be supported by a system of internal controls which provides reasonable assurance that charges are accurate, allowable and allocable and incorporated in the official records. Cause Consistent procedures have not been developed to require actual time and effort to be billed to grants rather than preliminary estimates. Effect The federal award may be overcharged or undercharged if actual time and effort differs from preliminary estimates. Questioned Costs Unknown Repeat Finding No Recommendation We recommend that management establish policies and procedures that are consistent with the Uniform Guidance administrative requirements with regards to compensation and allocable costs which includes ensuring time and effort charges are based on records that accurately reflect the work performed. Views of Responsible Officials and Planned Corrective Action See corrective action plan.
Finding 2023-001
Grant: ALN 93.788 Opioid STR Finding No. 2023-01: Allowable Cost - Time and Effort Condition: Salaries and wages charged to the federal award were based on preliminary time and effort estimates. Employees and clinical staff track their time by the grant/program but actual time was not reconciled to the preliminary time and effort estimates before billed. ; Context Time charges to the federal award were based upon estimates established by SPVMHC through the grant budgeting process. While timesheets were prepared by employees, which denoted time and effort related to each grant, the actual time and effort was not charged to the grant. Criteria Under the Uniform Guidance, time and effort records must be supported by a system of internal controls which provides reasonable assurance that charges are accurate, allowable and allocable and incorporated in the official records. Cause Consistent procedures have not been developed to require actual time and effort to be billed to grants rather than preliminary estimates. Effect The federal award may be overcharged or undercharged if actual time and effort differs from preliminary estimates. Questioned Costs Unknown Repeat Finding No Recommendation We recommend that management establish policies and procedures that are consistent with the Uniform Guidance administrative requirements with regards to compensation and allocable costs which includes ensuring time and effort charges are based on records that accurately reflect the work performed. Views of Responsible Officials and Planned Corrective Action See corrective action plan
Finding 2023-001
Grant: ALN 93.788 Opioid STR Finding No. 2023-01: Allowable Cost - Time and Effort Condition: Salaries and wages charged to the federal award were based on preliminary time and effort estimates. Employees and clinical staff track their time by the grant/program but actual time was not reconciled to the preliminary time and effort estimates before billed. ; Context Time charges to the federal award were based upon estimates established by SPVMHC through the grant budgeting process. While timesheets were prepared by employees, which denoted time and effort related to each grant, the actual time and effort was not charged to the grant. Criteria Under the Uniform Guidance, time and effort records must be supported by a system of internal controls which provides reasonable assurance that charges are accurate, allowable and allocable and incorporated in the official records. Cause Consistent procedures have not been developed to require actual time and effort to be billed to grants rather than preliminary estimates. Effect The federal award may be overcharged or undercharged if actual time and effort differs from preliminary estimates. Questioned Costs Unknown Repeat Finding No Recommendation We recommend that management establish policies and procedures that are consistent with the Uniform Guidance administrative requirements with regards to compensation and allocable costs which includes ensuring time and effort charges are based on records that accurately reflect the work performed. Views of Responsible Officials and Planned Corrective Action See corrective action plan
Finding 2023-002
Grant: ALN 16.812 Second Chance Action Reentry Initiative Finding No 2023-02: Cash Management Condition Salaries and wages charged to the federal award were based on preliminary time and effort estimates. Employees and clinical staff track their time by the grant/program but actual time was not reconciled to the preliminary time and effort estimates before billed. Context Time charges to the federal award were based upon estimates established by SPVMHC through the grant budgeting process. While timesheets were prepared by employees, which denoted time and effort related to each grant, the actual time and effort was not charged to the grant. Criteria Under the Uniform Guidance, time and effort records must be supported by a system of internal controls which provides reasonable assurance that charges are accurate, allowable and allocable and incorporated in the official records. Cause Consistent procedures have not been developed to require actual time and effort to be billed to grants rather than preliminary estimates. Effect The federal award may be overcharged or undercharged if actual time and effort differs from preliminary estimates. Questioned Costs Unknown Repeat Finding No Recommendation We recommend that management establish policies and procedures that are consistent with the Uniform Guidance administrative requirements with regards to compensation and allocable costs which includes ensuring time and effort charges are based on records that accurately reflect the work performed. Views of Responsible Officials and Planned Corrective Action See corrective action plan.