FAC Explorer

Audit 315464

FY End
2021-09-30
Total Expended
$4.55M
Findings
4
Programs
4
Organization: Detroit Central City Cmh, Inc. (MI)
Year: 2021 Accepted: 2024-07-18
Auditor: Gregory Terrell and Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478867 2021-005 Significant Deficiency - L
478868 2021-005 Significant Deficiency - L
1055309 2021-005 Significant Deficiency - L
1055310 2021-005 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $189,065 Yes 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $138,190 Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $3,600 Yes 0
14.231 Emergency Solutions Grant Program $23 - 0

Contacts

Name Title Type
VS8LQK5RAFK6 Charles Allen Auditee
3133338360 Gregory Terrell Auditor
No contacts on file

Notes to SEFA

Title: (1) GENERAL Accounting Policies: The Schedule of Expenditures of Federal Awards was prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Used indirect cost rate or cost allocation plan approved by Grantor The accompanying Schedule of Expenditures of Federal Awards presents the activity of federal financial award programs of the Detroit Central City Community Mental Health, Inc. (“DCCCMH”). Federal financial awards passed through other agencies are included on the schedule. DCCCMH had no subrecipients.
Title: (2) BASIS OF ACCOUNTING Accounting Policies: The Schedule of Expenditures of Federal Awards was prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Used indirect cost rate or cost allocation plan approved by Grantor The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting.
Title: (3) TAX-EXEMPT STATUS Accounting Policies: The Schedule of Expenditures of Federal Awards was prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Used indirect cost rate or cost allocation plan approved by Grantor DCCCMH is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code.
Title: (4) MAJOR PROGRAMS Accounting Policies: The Schedule of Expenditures of Federal Awards was prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Used indirect cost rate or cost allocation plan approved by Grantor The major programs were determined in accordance with the Uniform Guidance.

Finding Details

Finding 2021-005
FINDING 2021-005 Federal Award: U.S. Department of Housing and Urban Development CFDA# 14.267 Continuum of Care Grant No. MI0071L5F011912 CFDA# 14.267 Continuum of Care Grant No. MI0439L5F011903 Finding Type: Significant Deficiency - Program Income Criteria: 2 CFR Section 200.307(e), provides for Program Income to be deducted from total allowable program costs to determine the net allowable program costs or used to meet matching requirements. Condition: Program income was not used by DCCCMH to meet their matching requirements. DCCCMH reported allowable net program costs in excess of actual net allowable program costs of $15,569 and $3,446 for grants MI0071L5F011912 and MI0439L5F011903, respectively. Effect: Noncompliance with the Program Income requirements. Cause: The lack of monitoring and review to ensure that grant reimbursements did not exceed net allowable costs. Questioned Cost: $19,015 Recommendation: DCCCMH should review and monitor general ledger accounts used to report Federal grant activity to ensure that costs reported do not exceed net allowable program costs. Management Response: Management acknowledges that program income generated from specific programs is to be used to cover net allowable program costs or to meet matching requirements. DCCCMH will implement measures to track program income for grant programs and will use program income to offset allowable program costs when preparing financial status reports. These measures will be incorporated into the updates to the financial policies and procedures for grant programs.
Finding 2021-005
FINDING 2021-005 Federal Award: U.S. Department of Housing and Urban Development CFDA# 14.267 Continuum of Care Grant No. MI0071L5F011912 CFDA# 14.267 Continuum of Care Grant No. MI0439L5F011903 Finding Type: Significant Deficiency - Program Income Criteria: 2 CFR Section 200.307(e), provides for Program Income to be deducted from total allowable program costs to determine the net allowable program costs or used to meet matching requirements. Condition: Program income was not used by DCCCMH to meet their matching requirements. DCCCMH reported allowable net program costs in excess of actual net allowable program costs of $15,569 and $3,446 for grants MI0071L5F011912 and MI0439L5F011903, respectively. Effect: Noncompliance with the Program Income requirements. Cause: The lack of monitoring and review to ensure that grant reimbursements did not exceed net allowable costs. Questioned Cost: $19,015 Recommendation: DCCCMH should review and monitor general ledger accounts used to report Federal grant activity to ensure that costs reported do not exceed net allowable program costs. Management Response: Management acknowledges that program income generated from specific programs is to be used to cover net allowable program costs or to meet matching requirements. DCCCMH will implement measures to track program income for grant programs and will use program income to offset allowable program costs when preparing financial status reports. These measures will be incorporated into the updates to the financial policies and procedures for grant programs.
Finding 2021-005
FINDING 2021-005 Federal Award: U.S. Department of Housing and Urban Development CFDA# 14.267 Continuum of Care Grant No. MI0071L5F011912 CFDA# 14.267 Continuum of Care Grant No. MI0439L5F011903 Finding Type: Significant Deficiency - Program Income Criteria: 2 CFR Section 200.307(e), provides for Program Income to be deducted from total allowable program costs to determine the net allowable program costs or used to meet matching requirements. Condition: Program income was not used by DCCCMH to meet their matching requirements. DCCCMH reported allowable net program costs in excess of actual net allowable program costs of $15,569 and $3,446 for grants MI0071L5F011912 and MI0439L5F011903, respectively. Effect: Noncompliance with the Program Income requirements. Cause: The lack of monitoring and review to ensure that grant reimbursements did not exceed net allowable costs. Questioned Cost: $19,015 Recommendation: DCCCMH should review and monitor general ledger accounts used to report Federal grant activity to ensure that costs reported do not exceed net allowable program costs. Management Response: Management acknowledges that program income generated from specific programs is to be used to cover net allowable program costs or to meet matching requirements. DCCCMH will implement measures to track program income for grant programs and will use program income to offset allowable program costs when preparing financial status reports. These measures will be incorporated into the updates to the financial policies and procedures for grant programs.
Finding 2021-005
FINDING 2021-005 Federal Award: U.S. Department of Housing and Urban Development CFDA# 14.267 Continuum of Care Grant No. MI0071L5F011912 CFDA# 14.267 Continuum of Care Grant No. MI0439L5F011903 Finding Type: Significant Deficiency - Program Income Criteria: 2 CFR Section 200.307(e), provides for Program Income to be deducted from total allowable program costs to determine the net allowable program costs or used to meet matching requirements. Condition: Program income was not used by DCCCMH to meet their matching requirements. DCCCMH reported allowable net program costs in excess of actual net allowable program costs of $15,569 and $3,446 for grants MI0071L5F011912 and MI0439L5F011903, respectively. Effect: Noncompliance with the Program Income requirements. Cause: The lack of monitoring and review to ensure that grant reimbursements did not exceed net allowable costs. Questioned Cost: $19,015 Recommendation: DCCCMH should review and monitor general ledger accounts used to report Federal grant activity to ensure that costs reported do not exceed net allowable program costs. Management Response: Management acknowledges that program income generated from specific programs is to be used to cover net allowable program costs or to meet matching requirements. DCCCMH will implement measures to track program income for grant programs and will use program income to offset allowable program costs when preparing financial status reports. These measures will be incorporated into the updates to the financial policies and procedures for grant programs.