FAC Explorer

Audit 327724

FY End
2024-06-30
Total Expended
$11.49M
Findings
12
Programs
18
Organization: Mental Health Center of Boulder County Dba Mental Health Partners (CO)
Year: 2024 Accepted: 2024-11-08
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
505038 2024-001 Significant Deficiency - I
505039 2024-001 Significant Deficiency - I
505040 2024-001 Significant Deficiency - I
505041 2024-001 Significant Deficiency - I
505042 2024-001 Significant Deficiency - I
505043 2024-001 Significant Deficiency - I
1081480 2024-001 Significant Deficiency - I
1081481 2024-001 Significant Deficiency - I
1081482 2024-001 Significant Deficiency - I
1081483 2024-001 Significant Deficiency - I
1081484 2024-001 Significant Deficiency - I
1081485 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $387,878 - 0
16.321 Antiterrorism Emergency Reserve $372,421 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $331,102 - 0
14.267 Continuum of Care Program $242,967 - 0
93.575 Child Care and Development Block Grant $229,625 - 0
93.958 Block Grants for Community Mental Health Services $179,804 - 0
93.788 Opioid Str $146,337 - 0
16.575 Crime Victim Assistance $139,641 - 0
14.871 Section 8 Housing Choice Vouchers $128,065 - 0
93.493 Congressional Directives $114,613 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $93,741 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $38,007 Yes 0
93.052 National Family Caregiver Support, Title Iii, Part E $29,496 - 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $24,229 - 0
14.879 Mainstream Vouchers $15,473 - 0
93.069 Public Health Emergency Preparedness $10,300 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $2,664 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $834 - 0

Contacts

Name Title Type
GFYJCL6X87V8 Brent Amfahr Auditee
3032478702 James Mann Auditor
No contacts on file

Notes to SEFA

Accounting Policies: This note is included to meet the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requirement that the schedule of expenditures of federal awards (the Schedule) include notes that describe the significant accounting policies used in preparing the Schedule. The accompanying Schedule is prepared on the accrual basis of accounting and includes the federal award activity of the Center under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. The Center has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center. De Minimis Rate Used: Y Rate Explanation: 10 percent

Finding Details

Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds 21.027 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services Behavioral Health Administration Pass-Through Number(s): 24 IBEH 186887 Award Period: 7/1/2023 – 12/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Center should have internal controls designed to ensure compliance with these provisions. Condition: During our testing over suspension and debarment, we noted one instance in which the Organization did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Questioned Costs: None Context: During our testing over suspension and debarment, we noted one instance in which the Center did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Cause: The purchase was made outside of the normal accounts payable process which resulted in the vendor not being recorded in the vendor listing in NetSuite which is run through the debarment check system. Effect: Noncompliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Views of responsible officials: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds.
Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds 21.027 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services Behavioral Health Administration Pass-Through Number(s): 24 IBEH 186887 Award Period: 7/1/2023 – 12/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Center should have internal controls designed to ensure compliance with these provisions. Condition: During our testing over suspension and debarment, we noted one instance in which the Organization did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Questioned Costs: None Context: During our testing over suspension and debarment, we noted one instance in which the Center did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Cause: The purchase was made outside of the normal accounts payable process which resulted in the vendor not being recorded in the vendor listing in NetSuite which is run through the debarment check system. Effect: Noncompliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Views of responsible officials: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds.
Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds 21.027 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services Behavioral Health Administration Pass-Through Number(s): 24 IBEH 186887 Award Period: 7/1/2023 – 12/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Center should have internal controls designed to ensure compliance with these provisions. Condition: During our testing over suspension and debarment, we noted one instance in which the Organization did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Questioned Costs: None Context: During our testing over suspension and debarment, we noted one instance in which the Center did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Cause: The purchase was made outside of the normal accounts payable process which resulted in the vendor not being recorded in the vendor listing in NetSuite which is run through the debarment check system. Effect: Noncompliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Views of responsible officials: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds.
Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds 21.027 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services Behavioral Health Administration Pass-Through Number(s): 24 IBEH 186887 Award Period: 7/1/2023 – 12/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Center should have internal controls designed to ensure compliance with these provisions. Condition: During our testing over suspension and debarment, we noted one instance in which the Organization did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Questioned Costs: None Context: During our testing over suspension and debarment, we noted one instance in which the Center did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Cause: The purchase was made outside of the normal accounts payable process which resulted in the vendor not being recorded in the vendor listing in NetSuite which is run through the debarment check system. Effect: Noncompliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Views of responsible officials: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds.
Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds 21.027 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services Behavioral Health Administration Pass-Through Number(s): 24 IBEH 186887 Award Period: 7/1/2023 – 12/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Center should have internal controls designed to ensure compliance with these provisions. Condition: During our testing over suspension and debarment, we noted one instance in which the Organization did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Questioned Costs: None Context: During our testing over suspension and debarment, we noted one instance in which the Center did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Cause: The purchase was made outside of the normal accounts payable process which resulted in the vendor not being recorded in the vendor listing in NetSuite which is run through the debarment check system. Effect: Noncompliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Views of responsible officials: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds.
Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds 21.027 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services Behavioral Health Administration Pass-Through Number(s): 24 IBEH 186887 Award Period: 7/1/2023 – 12/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Center should have internal controls designed to ensure compliance with these provisions. Condition: During our testing over suspension and debarment, we noted one instance in which the Organization did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Questioned Costs: None Context: During our testing over suspension and debarment, we noted one instance in which the Center did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Cause: The purchase was made outside of the normal accounts payable process which resulted in the vendor not being recorded in the vendor listing in NetSuite which is run through the debarment check system. Effect: Noncompliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Views of responsible officials: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds.
Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds 21.027 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services Behavioral Health Administration Pass-Through Number(s): 24 IBEH 186887 Award Period: 7/1/2023 – 12/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Center should have internal controls designed to ensure compliance with these provisions. Condition: During our testing over suspension and debarment, we noted one instance in which the Organization did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Questioned Costs: None Context: During our testing over suspension and debarment, we noted one instance in which the Center did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Cause: The purchase was made outside of the normal accounts payable process which resulted in the vendor not being recorded in the vendor listing in NetSuite which is run through the debarment check system. Effect: Noncompliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Views of responsible officials: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds.
Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds 21.027 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services Behavioral Health Administration Pass-Through Number(s): 24 IBEH 186887 Award Period: 7/1/2023 – 12/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Center should have internal controls designed to ensure compliance with these provisions. Condition: During our testing over suspension and debarment, we noted one instance in which the Organization did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Questioned Costs: None Context: During our testing over suspension and debarment, we noted one instance in which the Center did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Cause: The purchase was made outside of the normal accounts payable process which resulted in the vendor not being recorded in the vendor listing in NetSuite which is run through the debarment check system. Effect: Noncompliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Views of responsible officials: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds.
Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds 21.027 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services Behavioral Health Administration Pass-Through Number(s): 24 IBEH 186887 Award Period: 7/1/2023 – 12/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Center should have internal controls designed to ensure compliance with these provisions. Condition: During our testing over suspension and debarment, we noted one instance in which the Organization did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Questioned Costs: None Context: During our testing over suspension and debarment, we noted one instance in which the Center did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Cause: The purchase was made outside of the normal accounts payable process which resulted in the vendor not being recorded in the vendor listing in NetSuite which is run through the debarment check system. Effect: Noncompliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Views of responsible officials: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds.
Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds 21.027 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services Behavioral Health Administration Pass-Through Number(s): 24 IBEH 186887 Award Period: 7/1/2023 – 12/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Center should have internal controls designed to ensure compliance with these provisions. Condition: During our testing over suspension and debarment, we noted one instance in which the Organization did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Questioned Costs: None Context: During our testing over suspension and debarment, we noted one instance in which the Center did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Cause: The purchase was made outside of the normal accounts payable process which resulted in the vendor not being recorded in the vendor listing in NetSuite which is run through the debarment check system. Effect: Noncompliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Views of responsible officials: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds.
Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds 21.027 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services Behavioral Health Administration Pass-Through Number(s): 24 IBEH 186887 Award Period: 7/1/2023 – 12/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Center should have internal controls designed to ensure compliance with these provisions. Condition: During our testing over suspension and debarment, we noted one instance in which the Organization did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Questioned Costs: None Context: During our testing over suspension and debarment, we noted one instance in which the Center did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Cause: The purchase was made outside of the normal accounts payable process which resulted in the vendor not being recorded in the vendor listing in NetSuite which is run through the debarment check system. Effect: Noncompliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Views of responsible officials: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds.
Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds 21.027 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services Behavioral Health Administration Pass-Through Number(s): 24 IBEH 186887 Award Period: 7/1/2023 – 12/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Center should have internal controls designed to ensure compliance with these provisions. Condition: During our testing over suspension and debarment, we noted one instance in which the Organization did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Questioned Costs: None Context: During our testing over suspension and debarment, we noted one instance in which the Center did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Cause: The purchase was made outside of the normal accounts payable process which resulted in the vendor not being recorded in the vendor listing in NetSuite which is run through the debarment check system. Effect: Noncompliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Views of responsible officials: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds.