FAC Explorer

Audit 320569

FY End
2023-12-31
Total Expended
$1.94M
Findings
2
Programs
2
Organization: Accbo Dba Mental Health and Addiction Certification Board of Oregon (OR)
Year: 2023 Accepted: 2024-09-24
Auditor: Hoffman Stewart & Schmidt PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497949 2023-002 Significant Deficiency - I
1074391 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.32M Yes 1
93.958 Block Grants for Community Mental Health Services $626,866 - 0

Contacts

Name Title Type
JX9RWD1KW7L5 Van Burnham Auditee
5032318164 Nathan Stamets Auditor
No contacts on file

Notes to SEFA

Title: Expenditures Accounting Policies: Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes all federal award activity of Mental Health and Addiction Certification of Oregon (the Organization) for the year ended December 31, 2023. 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 present the financial position, changes in net assets, or cash flows of the Organization. Pass-through entity identifying numbers are presented when available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Finding Details

Finding 2023-002
Condition: The Organization has a procurement policy; however, the policy does not include all the elements required by the Uniform Guidance (UG). The policy should detail, among other items, thresholds and procedures for each of the five procurement methods. Criteria: 2 CFR section 200.318 through 200.326 outlines the procurement standards and the elements that should be included in the Organization’s policy. Cause: Historically, the Organization has not received a significant amount of federal grants, and therefore, the current procurement policy has not recently reviewed to ensure it complies with the elements required by the UG. Effect: The effect is unknown. Recommendation: We recommend the Organization update its procurement policy with all the elements required by the UG. Views of Responsible Officials: The Organization agrees with the recommendation. The procurement policy was updated in August 2024 with all the elements required by the UG.
Finding 2023-002
Condition: The Organization has a procurement policy; however, the policy does not include all the elements required by the Uniform Guidance (UG). The policy should detail, among other items, thresholds and procedures for each of the five procurement methods. Criteria: 2 CFR section 200.318 through 200.326 outlines the procurement standards and the elements that should be included in the Organization’s policy. Cause: Historically, the Organization has not received a significant amount of federal grants, and therefore, the current procurement policy has not recently reviewed to ensure it complies with the elements required by the UG. Effect: The effect is unknown. Recommendation: We recommend the Organization update its procurement policy with all the elements required by the UG. Views of Responsible Officials: The Organization agrees with the recommendation. The procurement policy was updated in August 2024 with all the elements required by the UG.