FAC Explorer

Audit 327931

FY End
2024-06-30
Total Expended
$1.16M
Findings
4
Programs
1
Organization: Nh Community Behavioral Health Association (NH)
Year: 2024 Accepted: 2024-11-11
Auditor: Mason + Rich P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
505312 2024-001 Material Weakness Yes ABM
505313 2024-001 Material Weakness Yes ABM
1081754 2024-001 Material Weakness Yes ABM
1081755 2024-001 Material Weakness Yes ABM

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $893,235 Yes 1

Contacts

Name Title Type
HMBMTM3XMYY8 Roland Lamy Auditee
6032256633 Andrew Luce Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Basis of presentation, basis of accounting, program costs and indirect costs. De Minimis Rate Used: N Rate Explanation: The Organization did not expend federal grant funds to indirect costs. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of NH Community Behavioral Health Association (the “Organization”) 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 Title 2 U.S. Code of Federal Regulations (CFR) 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 NH Community Behavioral Health Association, it is not intended to and does not present the financial position, changes in net assets, or cash flows of NH Community Behavioral Health Association.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Basis of presentation, basis of accounting, program costs and indirect costs. De Minimis Rate Used: N Rate Explanation: The Organization did not expend federal grant funds to indirect costs. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Expenditures represent only the federally funded portions of the program. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: PROGRAM COSTS Accounting Policies: Basis of presentation, basis of accounting, program costs and indirect costs. De Minimis Rate Used: N Rate Explanation: The Organization did not expend federal grant funds to indirect costs. The amounts shown as current year expenditures represents only the federal grant portion of the program costs. Entire program costs could be more than shown. Such expenditure are recognized following, as applicable, either the cost principals in the OMB Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: INDIRECT COSTS Accounting Policies: Basis of presentation, basis of accounting, program costs and indirect costs. De Minimis Rate Used: N Rate Explanation: The Organization did not expend federal grant funds to indirect costs. The Organization did not expend federal grant funds to indirect costs. Therefore, the Organization has elected to not use the 10 percent de minimis indirect cost rate under the Uniform Guidance. All costs associated with federal expenditures were direct costs.

Finding Details

Finding 2024-001
Condition: Accounting personnel accumulate invoices from the Community Mental Health Centers (CMHCs) for reimbursement under the COVID-19 Education Stabilization Program (aka the DOE Summer Camp program). After the invoices are accumulated the same accounting personnel prepares an invoice and submits the invoice and support to the State of New Hampshire, Department of Education (NH DOE) for reimbursement. While conducting our audit, we noted that no supervisory review of invoices from July through November prior to mailing them to the NHDOE. Criteria: Implementing the control to review invoices will allow for use of federal funds to be more closely monitored. Cause: There was no procedure in place to review invoices prepared and submitted to the State of New Hampshire, Department of Education for expense reimbursements prior to recommendations made by the auditor as part of their engagement as of and for the year ended June 30, 2023. Effect: The lack of controls did not result in known material non-compliance, however, it is reasonably possible that this deficiency could have resulted in non-compliance or misappropriation of assets. Specifically, the lack of supervisory review could have resulted in reimbursement of costs that are not allowed, reimbursement of expenses for activities that are unallowed, and/or misappropriation of federal funding whether due to inadvertent error or intentional misappropriation of assets. Recommendation: We recommend that the appropriate personnel continue the process of reviewing invoices prior to requesting reimbursement from the NH DOE.
Finding 2024-001
Condition: Accounting personnel accumulate invoices from the Community Mental Health Centers (CMHCs) for reimbursement under the COVID-19 Education Stabilization Program (aka the DOE Summer Camp program). After the invoices are accumulated the same accounting personnel prepares an invoice and submits the invoice and support to the State of New Hampshire, Department of Education (NH DOE) for reimbursement. While conducting our audit, we noted that no supervisory review of invoices from July through November prior to mailing them to the NHDOE. Criteria: Implementing the control to review invoices will allow for use of federal funds to be more closely monitored. Cause: There was no procedure in place to review invoices prepared and submitted to the State of New Hampshire, Department of Education for expense reimbursements prior to recommendations made by the auditor as part of their engagement as of and for the year ended June 30, 2023. Effect: The lack of controls did not result in known material non-compliance, however, it is reasonably possible that this deficiency could have resulted in non-compliance or misappropriation of assets. Specifically, the lack of supervisory review could have resulted in reimbursement of costs that are not allowed, reimbursement of expenses for activities that are unallowed, and/or misappropriation of federal funding whether due to inadvertent error or intentional misappropriation of assets. Recommendation: We recommend that the appropriate personnel continue the process of reviewing invoices prior to requesting reimbursement from the NH DOE.
Finding 2024-001
Condition: Accounting personnel accumulate invoices from the Community Mental Health Centers (CMHCs) for reimbursement under the COVID-19 Education Stabilization Program (aka the DOE Summer Camp program). After the invoices are accumulated the same accounting personnel prepares an invoice and submits the invoice and support to the State of New Hampshire, Department of Education (NH DOE) for reimbursement. While conducting our audit, we noted that no supervisory review of invoices from July through November prior to mailing them to the NHDOE. Criteria: Implementing the control to review invoices will allow for use of federal funds to be more closely monitored. Cause: There was no procedure in place to review invoices prepared and submitted to the State of New Hampshire, Department of Education for expense reimbursements prior to recommendations made by the auditor as part of their engagement as of and for the year ended June 30, 2023. Effect: The lack of controls did not result in known material non-compliance, however, it is reasonably possible that this deficiency could have resulted in non-compliance or misappropriation of assets. Specifically, the lack of supervisory review could have resulted in reimbursement of costs that are not allowed, reimbursement of expenses for activities that are unallowed, and/or misappropriation of federal funding whether due to inadvertent error or intentional misappropriation of assets. Recommendation: We recommend that the appropriate personnel continue the process of reviewing invoices prior to requesting reimbursement from the NH DOE.
Finding 2024-001
Condition: Accounting personnel accumulate invoices from the Community Mental Health Centers (CMHCs) for reimbursement under the COVID-19 Education Stabilization Program (aka the DOE Summer Camp program). After the invoices are accumulated the same accounting personnel prepares an invoice and submits the invoice and support to the State of New Hampshire, Department of Education (NH DOE) for reimbursement. While conducting our audit, we noted that no supervisory review of invoices from July through November prior to mailing them to the NHDOE. Criteria: Implementing the control to review invoices will allow for use of federal funds to be more closely monitored. Cause: There was no procedure in place to review invoices prepared and submitted to the State of New Hampshire, Department of Education for expense reimbursements prior to recommendations made by the auditor as part of their engagement as of and for the year ended June 30, 2023. Effect: The lack of controls did not result in known material non-compliance, however, it is reasonably possible that this deficiency could have resulted in non-compliance or misappropriation of assets. Specifically, the lack of supervisory review could have resulted in reimbursement of costs that are not allowed, reimbursement of expenses for activities that are unallowed, and/or misappropriation of federal funding whether due to inadvertent error or intentional misappropriation of assets. Recommendation: We recommend that the appropriate personnel continue the process of reviewing invoices prior to requesting reimbursement from the NH DOE.