FAC Explorer

Audit 313180

FY End
2022-12-31
Total Expended
$4.37M
Findings
12
Programs
6
Organization: Horizon Health Services, Inc. and Affiliates (NY)
Year: 2022 Accepted: 2023-08-28
Auditor: Dopkins & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
447571 2022-001 Significant Deficiency - AN
447572 2022-001 Significant Deficiency - AN
447573 2022-001 Significant Deficiency - AN
447574 2022-001 Significant Deficiency - AN
447575 2022-001 Significant Deficiency - AN
447576 2022-001 Significant Deficiency - AN
1024013 2022-001 Significant Deficiency - AN
1024014 2022-001 Significant Deficiency - AN
1024015 2022-001 Significant Deficiency - AN
1024016 2022-001 Significant Deficiency - AN
1024017 2022-001 Significant Deficiency - AN
1024018 2022-001 Significant Deficiency - AN

Programs

ALN Program Spent Major Findings
93.788 Opioid Str $750,338 Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $656,070 - 0
93.498 Provider Relief Funds $334,991 Yes 0
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $249,999 - 0
93.498 Provider Relief Funds - American Rescue Plan Rural Payment $230,418 Yes 1
93.958 Block Grants for Community Mental Health Services $34,246 Yes 1

Contacts

Name Title Type
JKL6PFR6MYK7 John Ruffolo Auditee
7168312700 Karen Costa Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Except for the Provider Relief Fund (CFDA 93.498), expenditures reported on the Schedule are reported on the accrual basis of accounting. Under guidance provided by the U.S. Department of Health and Human Services (DHHS), grants under the Provider Relief Fund are recognized in the Schedule upon the submission of reports to DHHS covering the related incurred lost revenue or eligible expenditures. Accordingly, as reporting occurred during 2022, the Schedule for the year ended December 31, 2022 includes $565,409 of Provider Relief Funds and American Rescue Plan Rural Distributions which were received, covered lost revenue or extra costs incurred or expended, and which were recognized as revenue in the combined statement of activities and changes in net assets for the year ended December 31, 2021. Similarly, $64,164 of Provider Relief Funds which were received, covered lost revenue or extra costs incurred or expended, and which are recognized as revenue in the combined statement of activities and changes in net assets for the year ended December 31, 2022 are excluded from the Schedule as reporting to DHHS was or will be in 2023 or later years.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. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Horizon Corporations (the Companies) under programs of the Federal government for the year ended December 31, 2022. The information in the 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Companies, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Companies.

Finding Details

Finding 2022-001
Finding 2022-001Criteria: Under the suspension and debarment compliance requirement, an entity is required to ensure, on an annual basis, that parties providing goods or services under covered transactions are not suspended or debarred from receiving Federal funds.Condition: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Cause: Management was unaware that the suspension and debarment process is to be performed an annual basis.Effect: This omission could result in the Companies conducting business with parties who have been suspended or debarred.Recommendation: Management should create a process to ensure, on an annual basis, that parties are notdebarred from receiving Federal funds. The process can include internal verification of recipient eligibility through the use of an official government website such as SAM.gov, or could be done via the employ of an outside service provider.
Finding 2022-001
Finding 2022-001Criteria: Under the suspension and debarment compliance requirement, an entity is required to ensure, on an annual basis, that parties providing goods or services under covered transactions are not suspended or debarred from receiving Federal funds.Condition: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Cause: Management was unaware that the suspension and debarment process is to be performed an annual basis.Effect: This omission could result in the Companies conducting business with parties who have been suspended or debarred.Recommendation: Management should create a process to ensure, on an annual basis, that parties are notdebarred from receiving Federal funds. The process can include internal verification of recipient eligibility through the use of an official government website such as SAM.gov, or could be done via the employ of an outside service provider.
Finding 2022-001
Finding 2022-001Criteria: Under the suspension and debarment compliance requirement, an entity is required to ensure, on an annual basis, that parties providing goods or services under covered transactions are not suspended or debarred from receiving Federal funds.Condition: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Cause: Management was unaware that the suspension and debarment process is to be performed an annual basis.Effect: This omission could result in the Companies conducting business with parties who have been suspended or debarred.Recommendation: Management should create a process to ensure, on an annual basis, that parties are notdebarred from receiving Federal funds. The process can include internal verification of recipient eligibility through the use of an official government website such as SAM.gov, or could be done via the employ of an outside service provider.
Finding 2022-001
Finding 2022-001Criteria: Under the suspension and debarment compliance requirement, an entity is required to ensure, on an annual basis, that parties providing goods or services under covered transactions are not suspended or debarred from receiving Federal funds.Condition: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Cause: Management was unaware that the suspension and debarment process is to be performed an annual basis.Effect: This omission could result in the Companies conducting business with parties who have been suspended or debarred.Recommendation: Management should create a process to ensure, on an annual basis, that parties are notdebarred from receiving Federal funds. The process can include internal verification of recipient eligibility through the use of an official government website such as SAM.gov, or could be done via the employ of an outside service provider.
Finding 2022-001
Finding 2022-001Criteria: Under the suspension and debarment compliance requirement, an entity is required to ensure, on an annual basis, that parties providing goods or services under covered transactions are not suspended or debarred from receiving Federal funds.Condition: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Cause: Management was unaware that the suspension and debarment process is to be performed an annual basis.Effect: This omission could result in the Companies conducting business with parties who have been suspended or debarred.Recommendation: Management should create a process to ensure, on an annual basis, that parties are notdebarred from receiving Federal funds. The process can include internal verification of recipient eligibility through the use of an official government website such as SAM.gov, or could be done via the employ of an outside service provider.
Finding 2022-001
Finding 2022-001Criteria: Under the suspension and debarment compliance requirement, an entity is required to ensure, on an annual basis, that parties providing goods or services under covered transactions are not suspended or debarred from receiving Federal funds.Condition: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Cause: Management was unaware that the suspension and debarment process is to be performed an annual basis.Effect: This omission could result in the Companies conducting business with parties who have been suspended or debarred.Recommendation: Management should create a process to ensure, on an annual basis, that parties are notdebarred from receiving Federal funds. The process can include internal verification of recipient eligibility through the use of an official government website such as SAM.gov, or could be done via the employ of an outside service provider.
Finding 2022-001
Finding 2022-001Criteria: Under the suspension and debarment compliance requirement, an entity is required to ensure, on an annual basis, that parties providing goods or services under covered transactions are not suspended or debarred from receiving Federal funds.Condition: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Cause: Management was unaware that the suspension and debarment process is to be performed an annual basis.Effect: This omission could result in the Companies conducting business with parties who have been suspended or debarred.Recommendation: Management should create a process to ensure, on an annual basis, that parties are notdebarred from receiving Federal funds. The process can include internal verification of recipient eligibility through the use of an official government website such as SAM.gov, or could be done via the employ of an outside service provider.
Finding 2022-001
Finding 2022-001Criteria: Under the suspension and debarment compliance requirement, an entity is required to ensure, on an annual basis, that parties providing goods or services under covered transactions are not suspended or debarred from receiving Federal funds.Condition: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Cause: Management was unaware that the suspension and debarment process is to be performed an annual basis.Effect: This omission could result in the Companies conducting business with parties who have been suspended or debarred.Recommendation: Management should create a process to ensure, on an annual basis, that parties are notdebarred from receiving Federal funds. The process can include internal verification of recipient eligibility through the use of an official government website such as SAM.gov, or could be done via the employ of an outside service provider.
Finding 2022-001
Finding 2022-001Criteria: Under the suspension and debarment compliance requirement, an entity is required to ensure, on an annual basis, that parties providing goods or services under covered transactions are not suspended or debarred from receiving Federal funds.Condition: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Cause: Management was unaware that the suspension and debarment process is to be performed an annual basis.Effect: This omission could result in the Companies conducting business with parties who have been suspended or debarred.Recommendation: Management should create a process to ensure, on an annual basis, that parties are notdebarred from receiving Federal funds. The process can include internal verification of recipient eligibility through the use of an official government website such as SAM.gov, or could be done via the employ of an outside service provider.
Finding 2022-001
Finding 2022-001Criteria: Under the suspension and debarment compliance requirement, an entity is required to ensure, on an annual basis, that parties providing goods or services under covered transactions are not suspended or debarred from receiving Federal funds.Condition: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Cause: Management was unaware that the suspension and debarment process is to be performed an annual basis.Effect: This omission could result in the Companies conducting business with parties who have been suspended or debarred.Recommendation: Management should create a process to ensure, on an annual basis, that parties are notdebarred from receiving Federal funds. The process can include internal verification of recipient eligibility through the use of an official government website such as SAM.gov, or could be done via the employ of an outside service provider.
Finding 2022-001
Finding 2022-001Criteria: Under the suspension and debarment compliance requirement, an entity is required to ensure, on an annual basis, that parties providing goods or services under covered transactions are not suspended or debarred from receiving Federal funds.Condition: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Cause: Management was unaware that the suspension and debarment process is to be performed an annual basis.Effect: This omission could result in the Companies conducting business with parties who have been suspended or debarred.Recommendation: Management should create a process to ensure, on an annual basis, that parties are notdebarred from receiving Federal funds. The process can include internal verification of recipient eligibility through the use of an official government website such as SAM.gov, or could be done via the employ of an outside service provider.
Finding 2022-001
Finding 2022-001Criteria: Under the suspension and debarment compliance requirement, an entity is required to ensure, on an annual basis, that parties providing goods or services under covered transactions are not suspended or debarred from receiving Federal funds.Condition: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Cause: Management was unaware that the suspension and debarment process is to be performed an annual basis.Effect: This omission could result in the Companies conducting business with parties who have been suspended or debarred.Recommendation: Management should create a process to ensure, on an annual basis, that parties are notdebarred from receiving Federal funds. The process can include internal verification of recipient eligibility through the use of an official government website such as SAM.gov, or could be done via the employ of an outside service provider.