FAC Explorer

Audit 310576

FY End
2022-06-30
Total Expended
$2.14M
Findings
2
Programs
2
Organization: Columbia River Mental Health Services (WA)
Year: 2022 Accepted: 2024-06-27
Auditor: Hoffman Stewart & Schmidt PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403494 2022-002 - - H
979936 2022-002 - - H

Programs

ALN Program Spent Major Findings
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.88M Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $261,412 - 1

Contacts

Name Title Type
DBK5ZDNJHAV8 Casandra Schoenwald Auditee
3609933000 Robert Prill Auditor
No contacts on file

Notes to SEFA

Title: Expenditures Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Columbia River Mental Health Services (CRMHS) under programs of the federal government for the year ended June 30, 2022. The information in the SEFA 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 SEFA presents only a selected portion of operations of CRMHS, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CRMHS. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: Y Rate Explanation: CRMHS has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, as applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Finding Details

Finding 2022-002
Criteria: The Substance Abuse and Mental Health Projects of Regional and National Significance program provides grants that cover multiple fiscal years; however, the funds are awarded on a 12-month budget period. Unused funds can be carried over between periods, though the program requires the Federal Financial Report (SF-425) be submitted 90 days after the end of each 12-month period. Condition: During our audit, we noted that CRMHS recorded a liability of $98,902 for disallowed carryover amounts drawn from the Substance Abuse and Mental Health Projects of Regional and National Significance program. Effect: CRMHS drew down carryover funds of $98,902 during the fiscal year ended June 30, 2022, that it was not entitled to request. Cause: CRMHS did not timely file a form SF-425 as required by the Substance Abuse and Mental Health Projects of Regional and National Significance program. This disallowed the carryover of remaining funding into the 2023 fiscal year; however, CRMHS had not documented this occurrence and due to employee turnover, the funds were included in draw requests during the 2022 fiscal year. Recommendation: We recommend that management design and implement procedures that allow for and ensure the timely submission of the required reports and identification of allowable carryover of unused funds from prior grant periods. View of responsible officials: Management agrees with the finding and has implemented procedures that will prevent late submission of required reports and identifies unallowable funds forfeited during prior periods.
Finding 2022-002
Criteria: The Substance Abuse and Mental Health Projects of Regional and National Significance program provides grants that cover multiple fiscal years; however, the funds are awarded on a 12-month budget period. Unused funds can be carried over between periods, though the program requires the Federal Financial Report (SF-425) be submitted 90 days after the end of each 12-month period. Condition: During our audit, we noted that CRMHS recorded a liability of $98,902 for disallowed carryover amounts drawn from the Substance Abuse and Mental Health Projects of Regional and National Significance program. Effect: CRMHS drew down carryover funds of $98,902 during the fiscal year ended June 30, 2022, that it was not entitled to request. Cause: CRMHS did not timely file a form SF-425 as required by the Substance Abuse and Mental Health Projects of Regional and National Significance program. This disallowed the carryover of remaining funding into the 2023 fiscal year; however, CRMHS had not documented this occurrence and due to employee turnover, the funds were included in draw requests during the 2022 fiscal year. Recommendation: We recommend that management design and implement procedures that allow for and ensure the timely submission of the required reports and identification of allowable carryover of unused funds from prior grant periods. View of responsible officials: Management agrees with the finding and has implemented procedures that will prevent late submission of required reports and identifies unallowable funds forfeited during prior periods.