FAC Explorer

Audit 298999

FY End
2023-06-30
Total Expended
$4.62M
Findings
4
Programs
13
Organization: Community Health and Counseling Services (ME)
Year: 2023 Accepted: 2024-03-27
Auditor: Berry Dunn McNeil & Parker LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386677 2023-004 Significant Deficiency - L
386678 2023-003 Significant Deficiency Yes L
963119 2023-004 Significant Deficiency - L
963120 2023-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.45M Yes 1
93.498 Provider Relief Fund $1.23M Yes 1
10.766 Community Facilities Loans and Grants $509,724 - 0
93.696 Certified Community Behavioral Health Clinic Expansion Grants $335,793 - 0
93.958 Block Grants for Community Mental Health Services $246,870 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $118,349 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $98,114 - 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $94,938 - 0
14.195 Section 8 Housing Assistance Payments Program $73,456 - 0
14.157 Supportive Housing for the Elderly $52,170 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $50,000 - 0
93.575 Child Care and Development Block Grant $15,476 - 0
93.603 Adoption Incentive Payments $15,303 - 0

Contacts

Name Title Type
G1KZKE3LFK44 Dale Hamilton Auditee
2079470366 Tammy Michaud 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: The Agency does not participate in government grants or contracts that provide for specific indirect cost recovery rates. The Agency has not used the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) has been prepared in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The purpose of the Schedule is to present a summary of the federal grant under programs of the federal government received by Community Health and Counseling Services and New England Home Health Care (the Agency) for the year ended June 30, 2023. For the purposes of the Schedule, federal awards include all federal assistance entered into between the federal government and the Agency and those federal funds awarded to the Agency by a prime recipient. Because the Schedule presents only a selected portion of the activities of the Agency, it is not intended to, and does not, present the consolidated financial position, changes in net assets, and cash flows of the Agency.

Finding Details

Finding 2023-004
Program Affected: 93.498 Provider Relief Fund and American Rescue Plan Rural Distribution, agreement period January 1, 2020 through June 30, 2023. Criteria: The provider relief fund reporting portal was launched on July 1, 2021. The Provider shall submit the report through the portal in accordance with the established deadlines. Condition and Context: Of the one report haphazardly selected for testing, it was unable to be tested as it was not provided. Questioned Costs: None noted. Identification of Repeat Findings: N/A Cause and Effect: There is a systemic problem, due to inadequate procedures, there is no consistent process to retain reports, submissions, and review of reports. This noncompliance could result in payments under the contract being delayed. Recommendation: BerryDunn recommends the Agency retain correspondence between staff to review reports prior to submission. Furthermore, when submitting a report through an online portal, we recommend a screen print is retained with a time stamp. Views of Responsible Officials: Management agrees with the finding. See attached Planned Corrective Actions.
Finding 2023-003
Program Affected: 93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services, agreement period February 15, 2021 through August 14, 2023. Criteria: The Provider shall submit all of the reports listed to the Agency in accordance with the established deadlines. The Provider understands that the reports are due within the timeframes established and that the Agency will not make subsequent payment installments under this Agreement until such reports are received, reviewed, and accepted.  Condition and Context: Of the one report haphazardly selected for testing, it was unable to be tested as it was not provided. Questioned Costs: None noted. Identification of Repeat Findings: This finding was reported in the prior year as Finding 2022-002. Cause and Effect: There is a systemic problem, due to inadequate procedures, there is no consistent process to retain reports, submissions, and review of reports. This noncompliance could result in payments under the contract being delayed. Recommendation: BerryDunn recommends the Agency retain correspondence between staff to review reports prior to submission. Furthermore, when submitting a report through an online portal, we recommend a screen print is retained with a time stamp. Views of Responsible Officials: Management agrees with the finding. See attached Planned Corrective Actions.
Finding 2023-004
Program Affected: 93.498 Provider Relief Fund and American Rescue Plan Rural Distribution, agreement period January 1, 2020 through June 30, 2023. Criteria: The provider relief fund reporting portal was launched on July 1, 2021. The Provider shall submit the report through the portal in accordance with the established deadlines. Condition and Context: Of the one report haphazardly selected for testing, it was unable to be tested as it was not provided. Questioned Costs: None noted. Identification of Repeat Findings: N/A Cause and Effect: There is a systemic problem, due to inadequate procedures, there is no consistent process to retain reports, submissions, and review of reports. This noncompliance could result in payments under the contract being delayed. Recommendation: BerryDunn recommends the Agency retain correspondence between staff to review reports prior to submission. Furthermore, when submitting a report through an online portal, we recommend a screen print is retained with a time stamp. Views of Responsible Officials: Management agrees with the finding. See attached Planned Corrective Actions.
Finding 2023-003
Program Affected: 93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services, agreement period February 15, 2021 through August 14, 2023. Criteria: The Provider shall submit all of the reports listed to the Agency in accordance with the established deadlines. The Provider understands that the reports are due within the timeframes established and that the Agency will not make subsequent payment installments under this Agreement until such reports are received, reviewed, and accepted.  Condition and Context: Of the one report haphazardly selected for testing, it was unable to be tested as it was not provided. Questioned Costs: None noted. Identification of Repeat Findings: This finding was reported in the prior year as Finding 2022-002. Cause and Effect: There is a systemic problem, due to inadequate procedures, there is no consistent process to retain reports, submissions, and review of reports. This noncompliance could result in payments under the contract being delayed. Recommendation: BerryDunn recommends the Agency retain correspondence between staff to review reports prior to submission. Furthermore, when submitting a report through an online portal, we recommend a screen print is retained with a time stamp. Views of Responsible Officials: Management agrees with the finding. See attached Planned Corrective Actions.