FAC Explorer

Audit 300610

FY End
2023-06-30
Total Expended
$3.26M
Findings
4
Programs
10
Organization: Mental Health & Addiction Association of Oregon (OR)
Year: 2023 Accepted: 2024-03-29
Auditor: Aldrich CPAS + Advisors

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
389696 2023-001 Significant Deficiency Yes L
389697 2023-002 Significant Deficiency Yes I
966138 2023-001 Significant Deficiency Yes L
966139 2023-002 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
17.270 Reintegration of Ex-Offenders $1.29M Yes 2
93.732 Mental and Behavioral Health Education and Training Grants $404,665 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $289,683 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $183,262 - 0
93.788 Opioid Str $102,506 Yes 0
93.958 Block Grants for Community Mental Health Services $90,659 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $54,102 - 0
93.778 Medical Assistance Program $43,617 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $8,058 - 0
21.019 Coronavirus Relief Fund $5,177 - 0

Contacts

Name Title Type
MHM2Y1E65QH3 John Domingo Auditee
5035050768 Andrew Maffia Auditor
No contacts on file

Notes to SEFA

Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the Organization 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 (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 the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The organization has elected not to use the 10 percent de minimis indirect cost rate 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.

Finding Details

Finding 2023-001
2023-001 Data Collection Form Submission Delay Criteria: Per 2 CFR 200.512(a)(1), the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Condition: For the year ended June 30, 2022, the audit package and data collection form was not submitted within the required timeline. Cause: For the year ended June 30, 2022, the financial audit was not completed until January 2024. Effect: This is considered to be a significant deficiency in controls over compliance. Questioned Costs: None noted. Context: The Organization’s financial audit was not completed within the required period and the data collection form was not submitted to the Federal Clearinghouse website within 9 months after the end of the fiscal year. Repeat Finding: No. Recommendation: We recommend implementing a control, such as having 2 people involved in the process, that will ensure that the data collection form is submitted timely. Views of Responsible Officials: Management agrees with the finding and a response is included in the corrective action plan.
Finding 2023-002
2023-002 Procurement Policy Criteria: The Uniform Guidance requires that, for covered transactions, the non-Federal entity verify that entities are not suspended, debarred, or otherwise excluded. Condition: During our audit, we inquired with management regarding their procurement policy that was implemented in April 2022. While policy exists, there were no specific procedures noted in the procurement policy to ensure that vendors are not suspended or debarred. Cause: The Organization’s procurement policy did not include procedures to ensure that vendors are suspended or debarred. Effect: Not having a procedure in place could result in payments to suspended or debarred entities. Questioned Costs: None noted. Context: Ensuring that the Organization’s vendors are not suspended or debarred should be part of the expense approval process. Auditors tested a selection of expenses to determine if any of the selected vendors were suspended or debarred. None were identified as suspended or debarred in this testing. Repeat Finding: No. Recommendation: The Organization should amend the policy to adhere to the stated criteria. Views of Responsible Officials: Management agrees with the finding and a response is included in the corrective action plan.
Finding 2023-001
2023-001 Data Collection Form Submission Delay Criteria: Per 2 CFR 200.512(a)(1), the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Condition: For the year ended June 30, 2022, the audit package and data collection form was not submitted within the required timeline. Cause: For the year ended June 30, 2022, the financial audit was not completed until January 2024. Effect: This is considered to be a significant deficiency in controls over compliance. Questioned Costs: None noted. Context: The Organization’s financial audit was not completed within the required period and the data collection form was not submitted to the Federal Clearinghouse website within 9 months after the end of the fiscal year. Repeat Finding: No. Recommendation: We recommend implementing a control, such as having 2 people involved in the process, that will ensure that the data collection form is submitted timely. Views of Responsible Officials: Management agrees with the finding and a response is included in the corrective action plan.
Finding 2023-002
2023-002 Procurement Policy Criteria: The Uniform Guidance requires that, for covered transactions, the non-Federal entity verify that entities are not suspended, debarred, or otherwise excluded. Condition: During our audit, we inquired with management regarding their procurement policy that was implemented in April 2022. While policy exists, there were no specific procedures noted in the procurement policy to ensure that vendors are not suspended or debarred. Cause: The Organization’s procurement policy did not include procedures to ensure that vendors are suspended or debarred. Effect: Not having a procedure in place could result in payments to suspended or debarred entities. Questioned Costs: None noted. Context: Ensuring that the Organization’s vendors are not suspended or debarred should be part of the expense approval process. Auditors tested a selection of expenses to determine if any of the selected vendors were suspended or debarred. None were identified as suspended or debarred in this testing. Repeat Finding: No. Recommendation: The Organization should amend the policy to adhere to the stated criteria. Views of Responsible Officials: Management agrees with the finding and a response is included in the corrective action plan.