FAC Explorer

Audit 311356

FY End
2023-06-30
Total Expended
$1.84M
Findings
4
Programs
8
Organization: Comprehensive Mental Health Center of Tacoma-Pierce County (WA)
Year: 2023 Accepted: 2024-07-01
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
405699 2023-002 Significant Deficiency Yes P
405700 2023-003 Significant Deficiency Yes C
982141 2023-002 Significant Deficiency Yes P
982142 2023-003 Significant Deficiency Yes C

Programs

ALN Program Spent Major Findings
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.22M Yes 2
93.788 Opioid Str $223,054 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $129,614 - 0
93.958 Block Grants for Community Mental Health Services $115,059 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $64,285 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $63,333 - 0
14.231 Emergency Solutions Grant Program $21,918 - 0
97.024 Emergency Food and Shelter National Board Program $10,000 - 0

Contacts

Name Title Type
JPF3HJDYFMZ2 Dan Gehl Auditee
2533965815 Kelly Rancourt Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - 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, as applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. There were no federal awards that were passed through to subrecipients for the year ended June 30, 2023. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Comprehensive Mental Health Center of Tacoma-Pierce County d/b/a Comprehensive Life Resources (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 audit 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.
Title: Note 2 - Summary of Significant Accounting Policies 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, as applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. There were no federal awards that were passed through to subrecipients for the year ended June 30, 2023. De Minimis Rate Used: Y Rate Explanation: The Organization has elected 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, as applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. There were no federal awards that were passed through to subrecipients for the year ended June 30, 2023.

Finding Details

Finding 2023-002
Finding 2023-002 Significant deficiency in internal controls and noncompliance over written policies required by the Uniform Guidance. Federal Agency: Department of Health and Human Services Program Title: Section 223 Demonstration Programs to Improve Community Mental Health Services Assistance Listing Number: 93.829 Award Numbers: 21SM85247A; 1H79SM085247-01 Award Period: August 31, 2021 - August 30, 2022; August 31, 2022 - August 30, 2023 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires a non-federal entity that has expended federal awards to have written policies pertaining to its federal grants for payments, procurement, allowable costs charged to federal programs, and compensation. Condition/Context for Evaluation The Organization has processes and written policies, however, there are no formal written policies and procedures that specifically cover the criteria requirements under the Uniform Guidance. Cause This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance due to the new federal funding received in late 2020 through 2022. Effect or Potential Effect As a result of this condition, the Organization can potentially not comply with criteria requirements under the Uniform Guidance. Questioned Costs Not applicable. Repeat Finding Yes. 2022-001 Recommendation We recommend that the Organization create written policies in accordance with and required by the Uniform Guidance. Views of Responsible Officials Management concurs with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Finding 2023-003 Significant deficiency over internal controls and noncompliance for cash management compliance requirement. Federal Agency: Department of Health and Human Services Program Title: Section 223 Demonstration Programs to Improve Community Mental Health Services Assistance Listing Number: 93.829 Award Numbers: 21SM85247A; 1H79SM085247-01 Award Period: August 31, 2021 - August 30, 2022; August 31, 2022 - August 30, 2023 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires a non-federal entity to establish a system of internal controls in order to ensure compliance with compliance requirements under federal awards. Condition/Context for Evaluation During the audit, it was determined that there was no evidence of oversight and approval over the reimbursement requests related to cash management of the federal award. Cause This condition appears to be the result of the Organization not keeping records of their authorized reimbursement requests before it was submitted to the federal program. Effect or Potential Effect Without proper approval or evidence of approval, the Organization could request costs for reimbursement that are not allowed and do not comply with the criteria requirements under Uniform Guidance. Questioned Costs Not applicable. Repeat Finding Yes. 2022-002 Recommendation We recommend that the Organization development a system of internal controls that allows for proper approval and retention of the approval prior to cash draws being made. Views of Responsible Officials Management concurs with the finding and has provided the accompanying corrective action plan.
Finding 2023-002
Finding 2023-002 Significant deficiency in internal controls and noncompliance over written policies required by the Uniform Guidance. Federal Agency: Department of Health and Human Services Program Title: Section 223 Demonstration Programs to Improve Community Mental Health Services Assistance Listing Number: 93.829 Award Numbers: 21SM85247A; 1H79SM085247-01 Award Period: August 31, 2021 - August 30, 2022; August 31, 2022 - August 30, 2023 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires a non-federal entity that has expended federal awards to have written policies pertaining to its federal grants for payments, procurement, allowable costs charged to federal programs, and compensation. Condition/Context for Evaluation The Organization has processes and written policies, however, there are no formal written policies and procedures that specifically cover the criteria requirements under the Uniform Guidance. Cause This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance due to the new federal funding received in late 2020 through 2022. Effect or Potential Effect As a result of this condition, the Organization can potentially not comply with criteria requirements under the Uniform Guidance. Questioned Costs Not applicable. Repeat Finding Yes. 2022-001 Recommendation We recommend that the Organization create written policies in accordance with and required by the Uniform Guidance. Views of Responsible Officials Management concurs with the finding and has provided the accompanying corrective action plan.
Finding 2023-003
Finding 2023-003 Significant deficiency over internal controls and noncompliance for cash management compliance requirement. Federal Agency: Department of Health and Human Services Program Title: Section 223 Demonstration Programs to Improve Community Mental Health Services Assistance Listing Number: 93.829 Award Numbers: 21SM85247A; 1H79SM085247-01 Award Period: August 31, 2021 - August 30, 2022; August 31, 2022 - August 30, 2023 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires a non-federal entity to establish a system of internal controls in order to ensure compliance with compliance requirements under federal awards. Condition/Context for Evaluation During the audit, it was determined that there was no evidence of oversight and approval over the reimbursement requests related to cash management of the federal award. Cause This condition appears to be the result of the Organization not keeping records of their authorized reimbursement requests before it was submitted to the federal program. Effect or Potential Effect Without proper approval or evidence of approval, the Organization could request costs for reimbursement that are not allowed and do not comply with the criteria requirements under Uniform Guidance. Questioned Costs Not applicable. Repeat Finding Yes. 2022-002 Recommendation We recommend that the Organization development a system of internal controls that allows for proper approval and retention of the approval prior to cash draws being made. Views of Responsible Officials Management concurs with the finding and has provided the accompanying corrective action plan.