FAC Explorer

Audit 322865

FY End
2023-12-31
Total Expended
$782,943
Findings
2
Programs
3
Organization: Care Plus Bergen, Inc. (NJ)
Year: 2023 Accepted: 2024-09-30
Auditor: Bdo USA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499932 2023-001 - - H
1076374 2023-001 - - H

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $150,000 - 0
93.958 Block Grants for Community Mental Health Services $137,775 - 0
93.788 Opioid Str $120,389 Yes 0

Contacts

Name Title Type
YU5MUMAES3J7 Sandi Weiss Auditee
2019674000 Michael Klingele Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Care Plus Bergen, Inc. (the Organization) 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 (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, net assets (deficit), 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Care Plus Bergen, Inc. (the Organization) 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 (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, net assets (deficit), or cash flows of the Organization.
Title: 2. Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Care Plus Bergen, Inc. (the Organization) 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 (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, net assets (deficit), 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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: 3. Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Care Plus Bergen, Inc. (the Organization) 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 (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, net assets (deficit), 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: 4. Donated Personal Protective Equipment (Unaudited) Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Care Plus Bergen, Inc. (the Organization) 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 (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, net assets (deficit), 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended December 31, 2023, the Organization did not receive any donated personal protective equipment.
Title: 5. Subsequent Events Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Care Plus Bergen, Inc. (the Organization) 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 (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, net assets (deficit), 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization has evaluated subsequent events occurring after the financial statement date of December 31, 2023 through June 27, 2024, except for our report on the Schedule, for which the subsequent event date is September 30, 2024, which is the date these financial statements were available to be issued. No events arose during the period that would require adjustments or additional disclosures.

Finding Details

Finding 2023-001
2023-001 – Period of Performance Information on Federal Program - 93.788 Opioid STR Criteria – §200.344(b) specifies that unless the federal awarding agency or pass-through entity authorizes an extension, a non-federal entity must liquidate all financial obligations incurred under the federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the federal award. Condition – During our testing of period of performance, we noted that one expenditure incurred under the major program was liquidated after the period specified by the federal regulation sited above. Cause - Policies and procedures were not appropriately adhered to ensure that expenditures were liquidated within the period specified by the federal regulation. Effect or Potential Effect - An ineffective control system related to the period of performance process can lead to noncompliance with laws and regulations. Federal awards charged for allowable costs but not liquidated within the period allowed by the federal regulation may result in disallowed expenditures. Questioned Costs - $8,311. Context – This is a condition identified per review of the Organization’s compliance with specified requirements using a statistically valid sample. Repeat Finding - This is not a repeat finding from prior year. Recommendation - We recommend that the Organization ensure compliance with the period of performance requirements of the Uniform Guidance by implementing the following: • Conduct a thorough review of current policies and procedures related to the liquidation of financial obligations. Ensure they align with federal regulations, specifically §200.344(b). • Provide training sessions for staff involved in financial management and compliance to ensure they understand the importance of adhering to the specified liquidation period and the potential consequences of noncompliance. • Establish a robust monitoring system to track the timeline of expenditures from incurrence to liquidation. This system should include alerts or reminders as deadlines approach. • Schedule regular internal audits to assess compliance with federal regulations and identify any deviations early. Use these audits to continuously improve processes. Views of Responsible Officials: Management agrees with the finding. See management’s corrective action plan.
Finding 2023-001
2023-001 – Period of Performance Information on Federal Program - 93.788 Opioid STR Criteria – §200.344(b) specifies that unless the federal awarding agency or pass-through entity authorizes an extension, a non-federal entity must liquidate all financial obligations incurred under the federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the federal award. Condition – During our testing of period of performance, we noted that one expenditure incurred under the major program was liquidated after the period specified by the federal regulation sited above. Cause - Policies and procedures were not appropriately adhered to ensure that expenditures were liquidated within the period specified by the federal regulation. Effect or Potential Effect - An ineffective control system related to the period of performance process can lead to noncompliance with laws and regulations. Federal awards charged for allowable costs but not liquidated within the period allowed by the federal regulation may result in disallowed expenditures. Questioned Costs - $8,311. Context – This is a condition identified per review of the Organization’s compliance with specified requirements using a statistically valid sample. Repeat Finding - This is not a repeat finding from prior year. Recommendation - We recommend that the Organization ensure compliance with the period of performance requirements of the Uniform Guidance by implementing the following: • Conduct a thorough review of current policies and procedures related to the liquidation of financial obligations. Ensure they align with federal regulations, specifically §200.344(b). • Provide training sessions for staff involved in financial management and compliance to ensure they understand the importance of adhering to the specified liquidation period and the potential consequences of noncompliance. • Establish a robust monitoring system to track the timeline of expenditures from incurrence to liquidation. This system should include alerts or reminders as deadlines approach. • Schedule regular internal audits to assess compliance with federal regulations and identify any deviations early. Use these audits to continuously improve processes. Views of Responsible Officials: Management agrees with the finding. See management’s corrective action plan.