FAC Explorer

Audit 309436

FY End
2023-06-30
Total Expended
$922,626
Findings
10
Programs
3
Organization: Emotional Health Association (CA)
Year: 2023 Accepted: 2024-06-20
Auditor: Frith-Smith & Archibald LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401338 2023-001 Significant Deficiency - ABCHJL
401339 2023-001 Significant Deficiency - ABCHJL
401340 2023-001 Significant Deficiency - ABCHJL
401341 2023-001 Significant Deficiency - ABCHJL
401342 2023-001 Significant Deficiency - ABCHJL
977780 2023-001 Significant Deficiency - ABCHJL
977781 2023-001 Significant Deficiency - ABCHJL
977782 2023-001 Significant Deficiency - ABCHJL
977783 2023-001 Significant Deficiency - ABCHJL
977784 2023-001 Significant Deficiency - ABCHJL

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $460,890 Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $355,383 - 1
93.569 Community Services Block Grant $24,180 - 1

Contacts

Name Title Type
QSX6D2ZDEPF6 Brian Ulf Auditee
2132130109 Maria Kazemi Auditor
No contacts on file

Notes to SEFA

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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. In addition, agency or passthrough numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Emotional Health Association, DBA SHARE! the Self-Help And Recovery Exchange has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Criteria: Management is responsible for proper classification of grants received to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA). Condition: Changes to the SEFA were required to properly state federal funds received from pass through grants and spent during the fiscal year ended June 30, 2023. Cause: Executive management failed to prepare the SEFA accurately for the fiscal year ended June 30, 2023. Effect: Failure to maintain records of the federal funds flowing from pass through grants could result in incorrect reporting. Recommendation: We recommend that the Organization inquires from the granting agency about federal funding as an internal control step every time each grant is received to ensure that the SEFA is prepared correctly every fiscal year. Views of Responsible Officials: Management agrees with the audit findings.
Finding 2023-001
Criteria: Management is responsible for proper classification of grants received to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA). Condition: Changes to the SEFA were required to properly state federal funds received from pass through grants and spent during the fiscal year ended June 30, 2023. Cause: Executive management failed to prepare the SEFA accurately for the fiscal year ended June 30, 2023. Effect: Failure to maintain records of the federal funds flowing from pass through grants could result in incorrect reporting. Recommendation: We recommend that the Organization inquires from the granting agency about federal funding as an internal control step every time each grant is received to ensure that the SEFA is prepared correctly every fiscal year. Views of Responsible Officials: Management agrees with the audit findings.
Finding 2023-001
Criteria: Management is responsible for proper classification of grants received to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA). Condition: Changes to the SEFA were required to properly state federal funds received from pass through grants and spent during the fiscal year ended June 30, 2023. Cause: Executive management failed to prepare the SEFA accurately for the fiscal year ended June 30, 2023. Effect: Failure to maintain records of the federal funds flowing from pass through grants could result in incorrect reporting. Recommendation: We recommend that the Organization inquires from the granting agency about federal funding as an internal control step every time each grant is received to ensure that the SEFA is prepared correctly every fiscal year. Views of Responsible Officials: Management agrees with the audit findings.
Finding 2023-001
Criteria: Management is responsible for proper classification of grants received to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA). Condition: Changes to the SEFA were required to properly state federal funds received from pass through grants and spent during the fiscal year ended June 30, 2023. Cause: Executive management failed to prepare the SEFA accurately for the fiscal year ended June 30, 2023. Effect: Failure to maintain records of the federal funds flowing from pass through grants could result in incorrect reporting. Recommendation: We recommend that the Organization inquires from the granting agency about federal funding as an internal control step every time each grant is received to ensure that the SEFA is prepared correctly every fiscal year. Views of Responsible Officials: Management agrees with the audit findings.
Finding 2023-001
Criteria: Management is responsible for proper classification of grants received to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA). Condition: Changes to the SEFA were required to properly state federal funds received from pass through grants and spent during the fiscal year ended June 30, 2023. Cause: Executive management failed to prepare the SEFA accurately for the fiscal year ended June 30, 2023. Effect: Failure to maintain records of the federal funds flowing from pass through grants could result in incorrect reporting. Recommendation: We recommend that the Organization inquires from the granting agency about federal funding as an internal control step every time each grant is received to ensure that the SEFA is prepared correctly every fiscal year. Views of Responsible Officials: Management agrees with the audit findings.
Finding 2023-001
Criteria: Management is responsible for proper classification of grants received to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA). Condition: Changes to the SEFA were required to properly state federal funds received from pass through grants and spent during the fiscal year ended June 30, 2023. Cause: Executive management failed to prepare the SEFA accurately for the fiscal year ended June 30, 2023. Effect: Failure to maintain records of the federal funds flowing from pass through grants could result in incorrect reporting. Recommendation: We recommend that the Organization inquires from the granting agency about federal funding as an internal control step every time each grant is received to ensure that the SEFA is prepared correctly every fiscal year. Views of Responsible Officials: Management agrees with the audit findings.
Finding 2023-001
Criteria: Management is responsible for proper classification of grants received to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA). Condition: Changes to the SEFA were required to properly state federal funds received from pass through grants and spent during the fiscal year ended June 30, 2023. Cause: Executive management failed to prepare the SEFA accurately for the fiscal year ended June 30, 2023. Effect: Failure to maintain records of the federal funds flowing from pass through grants could result in incorrect reporting. Recommendation: We recommend that the Organization inquires from the granting agency about federal funding as an internal control step every time each grant is received to ensure that the SEFA is prepared correctly every fiscal year. Views of Responsible Officials: Management agrees with the audit findings.
Finding 2023-001
Criteria: Management is responsible for proper classification of grants received to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA). Condition: Changes to the SEFA were required to properly state federal funds received from pass through grants and spent during the fiscal year ended June 30, 2023. Cause: Executive management failed to prepare the SEFA accurately for the fiscal year ended June 30, 2023. Effect: Failure to maintain records of the federal funds flowing from pass through grants could result in incorrect reporting. Recommendation: We recommend that the Organization inquires from the granting agency about federal funding as an internal control step every time each grant is received to ensure that the SEFA is prepared correctly every fiscal year. Views of Responsible Officials: Management agrees with the audit findings.
Finding 2023-001
Criteria: Management is responsible for proper classification of grants received to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA). Condition: Changes to the SEFA were required to properly state federal funds received from pass through grants and spent during the fiscal year ended June 30, 2023. Cause: Executive management failed to prepare the SEFA accurately for the fiscal year ended June 30, 2023. Effect: Failure to maintain records of the federal funds flowing from pass through grants could result in incorrect reporting. Recommendation: We recommend that the Organization inquires from the granting agency about federal funding as an internal control step every time each grant is received to ensure that the SEFA is prepared correctly every fiscal year. Views of Responsible Officials: Management agrees with the audit findings.
Finding 2023-001
Criteria: Management is responsible for proper classification of grants received to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA). Condition: Changes to the SEFA were required to properly state federal funds received from pass through grants and spent during the fiscal year ended June 30, 2023. Cause: Executive management failed to prepare the SEFA accurately for the fiscal year ended June 30, 2023. Effect: Failure to maintain records of the federal funds flowing from pass through grants could result in incorrect reporting. Recommendation: We recommend that the Organization inquires from the granting agency about federal funding as an internal control step every time each grant is received to ensure that the SEFA is prepared correctly every fiscal year. Views of Responsible Officials: Management agrees with the audit findings.