FAC Explorer

Audit 301623

FY End
2023-06-30
Total Expended
$6.37M
Findings
8
Programs
15
Organization: Newport County Community Mental Health Center, Inc. (RI)
Year: 2023 Accepted: 2024-04-01
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
391019 2023-001 Significant Deficiency - L
391020 2023-001 Significant Deficiency - L
391021 2023-001 Significant Deficiency - L
391022 2023-001 Significant Deficiency - L
967461 2023-001 Significant Deficiency - L
967462 2023-001 Significant Deficiency - L
967463 2023-001 Significant Deficiency - L
967464 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.498 Covid-19: Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $729,342 Yes 0
93.696 Certified Community Behavioral Health Clinic Expansion Grants $452,597 - 0
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $369,705 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $300,000 - 0
93.958 Block Grants for Community Mental Health Services $238,150 Yes 1
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $227,705 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $219,831 - 0
21.023 Emergency Rental Assistance Program $193,248 - 0
93.667 Social Services Block Grant $166,948 - 0
14.218 Community Development Block Grants/entitlement Grants $157,532 - 0
93.493 Congressional Directives $152,211 - 0
14.267 Continuum of Care Program $142,045 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $71,326 - 0
66.055 Suicide Prevention with Outreach for Veterans $17,230 - 0
14.231 Emergency Solutions Grant Program $13,200 - 0

Contacts

Name Title Type
YGXEU8XX5L35 Dayna Gladstein Auditee
4018461213 James Matzdorff 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 t o reimbursement. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use the 10% de minimis cost rate for its Federal programs. The accompanying Schedule of Expenditures of Federal Awards includes the Federal assistance activity of the Center and is presented on the accrual basis of accounting. 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.
Title: COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - Assistance Listing Number 93.498 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 t o reimbursement. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use the 10% de minimis cost rate for its Federal programs. For the HHS awards related to the Provider Relief Fund (PRF), HHS has indicated the amounts on the schedule be reported corresponding to reporting requirements of the HRSA PRF Reporting Portal. Payments from HHS for PRF are assigned to Payment Received Periods (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability). The schedule includes $729,342 received from HHS between July 1, 2021 through December 31, 2021. In accordance with guidance from HHS, this amount is entirely from Period 4 funds. $460,346 and $268,996 of such amount were recognized as DHHS grant revenue in the financial statements for the years ended June 30, 2022 and June 30, 2023, respectively.

Finding Details

Finding 2023-001
Finding 2023-001 – Reporting Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: Block Grants for Community Mental Health Services under ALN 93.958 Federal Award Identification Number and Year: H79SM085689, 2021-2023 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). In accordance with OMB Memorandum M-20-21, Implementation Guidance for Supplementing Funding Provided in Response to the Coronavirus Disease 2019 (COVID-19), existing Transparency Act subaward reporting requirements may be leveraged to meet the transparency requirements outlined in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Condition It was noted that the Center did not report their first-tier subawards to FSRS (Federal Funding Accountability and Transparency Act Subaward Reporting System) in fiscal year 2023. Cause Management was not aware of this reporting requirement. Effect The Center is not in compliance with federal regulations regarding reporting in fiscal year 2023. Questioned Costs None Context A total of $455,967 was awarded to subrecipients during the year ended June 30, 2023, and one of the subrecipients, University of Rhode Island, received more than $30,000. It was noted that the Center failed to report this to FSRS. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that the Center strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2023-001
Finding 2023-001 – Reporting Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: Block Grants for Community Mental Health Services under ALN 93.958 Federal Award Identification Number and Year: H79SM085689, 2021-2023 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). In accordance with OMB Memorandum M-20-21, Implementation Guidance for Supplementing Funding Provided in Response to the Coronavirus Disease 2019 (COVID-19), existing Transparency Act subaward reporting requirements may be leveraged to meet the transparency requirements outlined in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Condition It was noted that the Center did not report their first-tier subawards to FSRS (Federal Funding Accountability and Transparency Act Subaward Reporting System) in fiscal year 2023. Cause Management was not aware of this reporting requirement. Effect The Center is not in compliance with federal regulations regarding reporting in fiscal year 2023. Questioned Costs None Context A total of $455,967 was awarded to subrecipients during the year ended June 30, 2023, and one of the subrecipients, University of Rhode Island, received more than $30,000. It was noted that the Center failed to report this to FSRS. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that the Center strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2023-001
Finding 2023-001 – Reporting Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: Block Grants for Community Mental Health Services under ALN 93.958 Federal Award Identification Number and Year: H79SM085689, 2021-2023 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). In accordance with OMB Memorandum M-20-21, Implementation Guidance for Supplementing Funding Provided in Response to the Coronavirus Disease 2019 (COVID-19), existing Transparency Act subaward reporting requirements may be leveraged to meet the transparency requirements outlined in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Condition It was noted that the Center did not report their first-tier subawards to FSRS (Federal Funding Accountability and Transparency Act Subaward Reporting System) in fiscal year 2023. Cause Management was not aware of this reporting requirement. Effect The Center is not in compliance with federal regulations regarding reporting in fiscal year 2023. Questioned Costs None Context A total of $455,967 was awarded to subrecipients during the year ended June 30, 2023, and one of the subrecipients, University of Rhode Island, received more than $30,000. It was noted that the Center failed to report this to FSRS. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that the Center strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2023-001
Finding 2023-001 – Reporting Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: Block Grants for Community Mental Health Services under ALN 93.958 Federal Award Identification Number and Year: H79SM085689, 2021-2023 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). In accordance with OMB Memorandum M-20-21, Implementation Guidance for Supplementing Funding Provided in Response to the Coronavirus Disease 2019 (COVID-19), existing Transparency Act subaward reporting requirements may be leveraged to meet the transparency requirements outlined in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Condition It was noted that the Center did not report their first-tier subawards to FSRS (Federal Funding Accountability and Transparency Act Subaward Reporting System) in fiscal year 2023. Cause Management was not aware of this reporting requirement. Effect The Center is not in compliance with federal regulations regarding reporting in fiscal year 2023. Questioned Costs None Context A total of $455,967 was awarded to subrecipients during the year ended June 30, 2023, and one of the subrecipients, University of Rhode Island, received more than $30,000. It was noted that the Center failed to report this to FSRS. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that the Center strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2023-001
Finding 2023-001 – Reporting Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: Block Grants for Community Mental Health Services under ALN 93.958 Federal Award Identification Number and Year: H79SM085689, 2021-2023 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). In accordance with OMB Memorandum M-20-21, Implementation Guidance for Supplementing Funding Provided in Response to the Coronavirus Disease 2019 (COVID-19), existing Transparency Act subaward reporting requirements may be leveraged to meet the transparency requirements outlined in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Condition It was noted that the Center did not report their first-tier subawards to FSRS (Federal Funding Accountability and Transparency Act Subaward Reporting System) in fiscal year 2023. Cause Management was not aware of this reporting requirement. Effect The Center is not in compliance with federal regulations regarding reporting in fiscal year 2023. Questioned Costs None Context A total of $455,967 was awarded to subrecipients during the year ended June 30, 2023, and one of the subrecipients, University of Rhode Island, received more than $30,000. It was noted that the Center failed to report this to FSRS. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that the Center strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2023-001
Finding 2023-001 – Reporting Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: Block Grants for Community Mental Health Services under ALN 93.958 Federal Award Identification Number and Year: H79SM085689, 2021-2023 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). In accordance with OMB Memorandum M-20-21, Implementation Guidance for Supplementing Funding Provided in Response to the Coronavirus Disease 2019 (COVID-19), existing Transparency Act subaward reporting requirements may be leveraged to meet the transparency requirements outlined in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Condition It was noted that the Center did not report their first-tier subawards to FSRS (Federal Funding Accountability and Transparency Act Subaward Reporting System) in fiscal year 2023. Cause Management was not aware of this reporting requirement. Effect The Center is not in compliance with federal regulations regarding reporting in fiscal year 2023. Questioned Costs None Context A total of $455,967 was awarded to subrecipients during the year ended June 30, 2023, and one of the subrecipients, University of Rhode Island, received more than $30,000. It was noted that the Center failed to report this to FSRS. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that the Center strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2023-001
Finding 2023-001 – Reporting Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: Block Grants for Community Mental Health Services under ALN 93.958 Federal Award Identification Number and Year: H79SM085689, 2021-2023 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). In accordance with OMB Memorandum M-20-21, Implementation Guidance for Supplementing Funding Provided in Response to the Coronavirus Disease 2019 (COVID-19), existing Transparency Act subaward reporting requirements may be leveraged to meet the transparency requirements outlined in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Condition It was noted that the Center did not report their first-tier subawards to FSRS (Federal Funding Accountability and Transparency Act Subaward Reporting System) in fiscal year 2023. Cause Management was not aware of this reporting requirement. Effect The Center is not in compliance with federal regulations regarding reporting in fiscal year 2023. Questioned Costs None Context A total of $455,967 was awarded to subrecipients during the year ended June 30, 2023, and one of the subrecipients, University of Rhode Island, received more than $30,000. It was noted that the Center failed to report this to FSRS. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that the Center strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2023-001
Finding 2023-001 – Reporting Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: Block Grants for Community Mental Health Services under ALN 93.958 Federal Award Identification Number and Year: H79SM085689, 2021-2023 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). In accordance with OMB Memorandum M-20-21, Implementation Guidance for Supplementing Funding Provided in Response to the Coronavirus Disease 2019 (COVID-19), existing Transparency Act subaward reporting requirements may be leveraged to meet the transparency requirements outlined in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Condition It was noted that the Center did not report their first-tier subawards to FSRS (Federal Funding Accountability and Transparency Act Subaward Reporting System) in fiscal year 2023. Cause Management was not aware of this reporting requirement. Effect The Center is not in compliance with federal regulations regarding reporting in fiscal year 2023. Questioned Costs None Context A total of $455,967 was awarded to subrecipients during the year ended June 30, 2023, and one of the subrecipients, University of Rhode Island, received more than $30,000. It was noted that the Center failed to report this to FSRS. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that the Center strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.