FAC Explorer

Audit 315986

FY End
2023-12-31
Total Expended
$4.54M
Findings
2
Programs
7
Organization: Spectrum Health & Human Services (NY)
Year: 2023 Accepted: 2024-07-25
Auditor: Dopkins & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479457 2023-001 Significant Deficiency - L
1055899 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $1.01M Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.00M Yes 0
93.243 Section 223 Demonstration Programs to Improve Community Mental Health Services $459,406 Yes 1
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $440,146 - 0
93.558 Temporary Assistance for Needy Families $316,094 - 0
93.778 Medical Assistance Program $216,031 - 0
93.958 Block Grants for Community Mental Health Services $167,978 - 0

Contacts

Name Title Type
LS8ME4G5SYP3 Nicholas Jerome Auditee
7168280560 Andrew Reading Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Mental Health Services – Erie County South East Corporation V DBA Spectrum Health & Human Services (the Companies) under programs of the Federal government for the year ended December 31, 2023. 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Agency, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of the Agency. There are no expenditures of federal awards for Spectrum Human Services Foundation, Inc. for the year ended December 31, 2023. 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. De Minimis Rate Used: Y Rate Explanation: The Agency has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Mental Health Services – Erie County South East Corporation V DBA Spectrum Health & Human Services (the Companies) under programs of the Federal government for the year ended December 31, 2023. 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 (the 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. There are no expenditures of federal awards for Spectrum Human Services Foundation, Inc. for the year ended December 31, 2023.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Mental Health Services – Erie County South East Corporation V DBA Spectrum Health & Human Services (the Companies) under programs of the Federal government for the year ended December 31, 2023. 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Agency, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of the Agency. There are no expenditures of federal awards for Spectrum Human Services Foundation, Inc. for the year ended December 31, 2023. 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. De Minimis Rate Used: Y Rate Explanation: The Agency has elected to use the 10 percent de minimis indirect cost rate as 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cose Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Mental Health Services – Erie County South East Corporation V DBA Spectrum Health & Human Services (the Companies) under programs of the Federal government for the year ended December 31, 2023. 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Agency, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of the Agency. There are no expenditures of federal awards for Spectrum Human Services Foundation, Inc. for the year ended December 31, 2023. 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. De Minimis Rate Used: Y Rate Explanation: The Agency has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Companies have elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 CFDA #93.243 Failure to report sub-awardees in accordance with the Federal Funding Accountability and Transparency Act (FFATA) Criteria: Under FFATA, as a prime contract awardee, the Companies are required to report certain subaward information to the federal government using the FFATA Subaward Reporting System (FSRS). The intent of the reporting is to empower every American with the ability to hold the government accountable for each spending decision. The end result is to reduce wasteful spending in the government. Condition: As the prime contract awardee, the Companies entered into a subaward contract and did not report the required subaward information using the FSRS. Context: During the 2023 compliance audit, the auditor attempted to verify the Companies’ compliance with FFATA reporting requirements. It was determined that the Companies, as the prime contract awardee, did not report one subaward. Cause: The Companies do not have processes and procedures in place to identify federal awards that are subject to FFATA reporting. Effect: The Companies did not report one subaward in the FSRS. Recommendation: The Companies should become familiar with the FFATA reporting requirements and the FSRS and establish processes and procedures to identify and report on awards subject to the requirements. Views of Responsible Official: See management’s Corrective Action Plan on page 32.
Finding 2023-001
2023-001 CFDA #93.243 Failure to report sub-awardees in accordance with the Federal Funding Accountability and Transparency Act (FFATA) Criteria: Under FFATA, as a prime contract awardee, the Companies are required to report certain subaward information to the federal government using the FFATA Subaward Reporting System (FSRS). The intent of the reporting is to empower every American with the ability to hold the government accountable for each spending decision. The end result is to reduce wasteful spending in the government. Condition: As the prime contract awardee, the Companies entered into a subaward contract and did not report the required subaward information using the FSRS. Context: During the 2023 compliance audit, the auditor attempted to verify the Companies’ compliance with FFATA reporting requirements. It was determined that the Companies, as the prime contract awardee, did not report one subaward. Cause: The Companies do not have processes and procedures in place to identify federal awards that are subject to FFATA reporting. Effect: The Companies did not report one subaward in the FSRS. Recommendation: The Companies should become familiar with the FFATA reporting requirements and the FSRS and establish processes and procedures to identify and report on awards subject to the requirements. Views of Responsible Official: See management’s Corrective Action Plan on page 32.