FAC Explorer

Audit 31672

FY End
2022-06-30
Total Expended
$1.09M
Findings
2
Programs
5
Organization: Turning Point Behavioral Health Care Center (IL)
Year: 2022 Accepted: 2023-03-28
Auditor: Dugan & Lopatka CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38576 2022-001 Significant Deficiency - B
615018 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.667 Social Services Block Grant $225,000 - 0
93.958 Block Grants for Community Mental Health Services $154,691 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $113,972 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $82,193 - 0
14.218 Community Development Block Grants/entitlement Grants $17,463 Yes 0

Contacts

Name Title Type
CMJNH4HQAML4 Kelly Schuler Auditee
8479330051 Ron Marklund Auditor
No contacts on file

Notes to SEFA

Title: Non-Cash Awards Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award activity of Turning Point Behavioral Health Care Center (the Organization) under programs of the federal government for the year ended June 30, 2022. The information in this 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 Organization, it is not intended to, and does not, represent the financial position, changes in net assets, or cash flows of the Organization. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 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 Organization did not have any outstanding federal loans or loan guarantees or insurance at June 30, 2022 and did not receive any federal non-cash awards during the year ended June 30, 2022.

Finding Details

Finding 2022-001
Department of Health and Human Services 2022-001 Block Grants for Community Mental Health Services Criteria: Under 2 CFR 200.430 charges to Federal Awards for salaries and wages must be based on records that accurately reflect work performed. Condition: Out of the 40 payroll transactions tested, 6 did not have personnel activity reports signed by the employees to verify the allocation of time. Cause: Turning Point Behavioral Health Care Center implemented the use of personnel activity reports during 2022 and there were challenges in getting employees to comply with the changes. Effect: There is not proper documentation to support the allocation of time and effort that was charged to the grant. Auditor?s Recommendation: We recommend Turning Point Behavioral Health Care Center remind its employees that the personnel activity reports are required to be completed. Management response: We agree with the finding, and we will be implementing additional staff training for the Personal Activity Reports to be completed by February 24, 2023. In addition to staff training, we have also created a new process in which all Personal Activity Reports will be reviewed. This process will be completed monthly by payroll staff to ensure all personal activity reports are completed accurately.
Finding 2022-001
Department of Health and Human Services 2022-001 Block Grants for Community Mental Health Services Criteria: Under 2 CFR 200.430 charges to Federal Awards for salaries and wages must be based on records that accurately reflect work performed. Condition: Out of the 40 payroll transactions tested, 6 did not have personnel activity reports signed by the employees to verify the allocation of time. Cause: Turning Point Behavioral Health Care Center implemented the use of personnel activity reports during 2022 and there were challenges in getting employees to comply with the changes. Effect: There is not proper documentation to support the allocation of time and effort that was charged to the grant. Auditor?s Recommendation: We recommend Turning Point Behavioral Health Care Center remind its employees that the personnel activity reports are required to be completed. Management response: We agree with the finding, and we will be implementing additional staff training for the Personal Activity Reports to be completed by February 24, 2023. In addition to staff training, we have also created a new process in which all Personal Activity Reports will be reviewed. This process will be completed monthly by payroll staff to ensure all personal activity reports are completed accurately.