FAC Explorer

Audit 329795

FY End
2023-06-30
Total Expended
$5.19M
Findings
4
Programs
14
Organization: Jefferson Center for Mental Health, Inc. (CO)
Year: 2023 Accepted: 2024-11-25
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512063 2023-001 Material Weakness - I
512064 2023-001 Material Weakness - I
1088505 2023-001 Material Weakness - I
1088506 2023-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $832,554 Yes 0
93.696 Certified Community Behavioral Health Clinic Expansion Grants $570,467 - 0
93.958 Block Grants for Community Mental Health Services $469,179 Yes 0
93.788 Opioid Str $341,225 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $325,996 Yes 1
93.575 Child Care and Development Block Grant $220,946 - 0
14.218 Community Development Block Grants/entitlement Grants $190,000 - 0
14.871 Section 8 Housing Choice Vouchers $167,403 - 0
14.267 Continuum of Care Program $124,709 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $37,690 - 0
14.181 Supportive Housing for Persons with Disabilities $27,410 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $17,594 - 0
93.991 Preventive Health and Health Services Block Grant $12,450 - 0
93.069 Public Health Emergency Preparedness $7,500 - 0

Contacts

Name Title Type
G7K7HMWE8E78 David Goff Auditee
3034325164 Lea Geiser Hayler Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: 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: Jefferson Center for Mental Health, Inc. and Affiliates has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Jefferson Center for Mental Health, Inc. and Affiliates under programs of the federal government for the year ended June 30, 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 Jefferson Center for Mental Health, Inc. and Affiliates, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Jefferson Center for Mental Health, Inc. and Affiliates.
Title: Note 2: Summary of Significant Accounting Policies Accounting Policies: 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: Jefferson Center for Mental Health, Inc. and Affiliates has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 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: Note 3: Indirect Cost Rate Accounting Policies: 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: Jefferson Center for Mental Health, Inc. and Affiliates has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Jefferson Center for Mental Health, Inc. and Affiliates has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding: Procurement Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of The Treasury pass through from Jefferson County and Signal Behavioral Health Network Award Year: 2023 Award Number: Not Provided Criteria: In accordance with 2 CFR 200.318, non-Federal entities must have and use documented procurement procedures, consistent with State and local regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 2 CFR 200.317 through 200.327. The Organizations procurement policy requires for Small purchases between $10,000 and $250,000. Competitive price quotes must be obtained to allow for full and open competition. a. A written solicitation including specs will be prepared and prices (might also include quality, delivery, geographical preference) obtained from multiple sources (preferably three or more) either by providing specs to the vendors or researching vendor prices (ex. internet search, vendor pricing list, verbal quotes). b. The price quotes will remain confidential before the award. c. Quotes will be evaluated by the business office and awarded based on price and the factors identified in the original request for quotes. d. Ensure all vendors receive the same information about the products or services and any special need that could affect the price. e. Check vendors for federal disbarment or suspension. Condition: During our procurement testing, we identified that the Organization did not obtain price quotes related to the purchase of $193,378 which fell within the small purchases threshold. Questioned Costs: $193,378 Context: We tested the Organizations one small purchase procurement which occurred during fiscal year 2023 in the amount of $193,978 and noted the above issue. A nonstatistical sampling methodology was used to select the sample. Effect: The Organization was not in compliance with its procurement policies and the Uniform Guidance. Cause: The Organization did not have adequate documentation to support the Organizations procurement decisions. Identification as a repeat finding: Not a repeat finding Recommendation: We recommend that the Organization follow its procurement procedures for the acquisition of property or services as required under a Federal award or sub-award. Views of responsible officials: The Organization agrees with the finding. See separate report for planned corrective actions.
Finding 2023-001
Finding: Procurement Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of The Treasury pass through from Jefferson County and Signal Behavioral Health Network Award Year: 2023 Award Number: Not Provided Criteria: In accordance with 2 CFR 200.318, non-Federal entities must have and use documented procurement procedures, consistent with State and local regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 2 CFR 200.317 through 200.327. The Organizations procurement policy requires for Small purchases between $10,000 and $250,000. Competitive price quotes must be obtained to allow for full and open competition. a. A written solicitation including specs will be prepared and prices (might also include quality, delivery, geographical preference) obtained from multiple sources (preferably three or more) either by providing specs to the vendors or researching vendor prices (ex. internet search, vendor pricing list, verbal quotes). b. The price quotes will remain confidential before the award. c. Quotes will be evaluated by the business office and awarded based on price and the factors identified in the original request for quotes. d. Ensure all vendors receive the same information about the products or services and any special need that could affect the price. e. Check vendors for federal disbarment or suspension. Condition: During our procurement testing, we identified that the Organization did not obtain price quotes related to the purchase of $193,378 which fell within the small purchases threshold. Questioned Costs: $193,378 Context: We tested the Organizations one small purchase procurement which occurred during fiscal year 2023 in the amount of $193,978 and noted the above issue. A nonstatistical sampling methodology was used to select the sample. Effect: The Organization was not in compliance with its procurement policies and the Uniform Guidance. Cause: The Organization did not have adequate documentation to support the Organizations procurement decisions. Identification as a repeat finding: Not a repeat finding Recommendation: We recommend that the Organization follow its procurement procedures for the acquisition of property or services as required under a Federal award or sub-award. Views of responsible officials: The Organization agrees with the finding. See separate report for planned corrective actions.
Finding 2023-001
Finding: Procurement Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of The Treasury pass through from Jefferson County and Signal Behavioral Health Network Award Year: 2023 Award Number: Not Provided Criteria: In accordance with 2 CFR 200.318, non-Federal entities must have and use documented procurement procedures, consistent with State and local regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 2 CFR 200.317 through 200.327. The Organizations procurement policy requires for Small purchases between $10,000 and $250,000. Competitive price quotes must be obtained to allow for full and open competition. a. A written solicitation including specs will be prepared and prices (might also include quality, delivery, geographical preference) obtained from multiple sources (preferably three or more) either by providing specs to the vendors or researching vendor prices (ex. internet search, vendor pricing list, verbal quotes). b. The price quotes will remain confidential before the award. c. Quotes will be evaluated by the business office and awarded based on price and the factors identified in the original request for quotes. d. Ensure all vendors receive the same information about the products or services and any special need that could affect the price. e. Check vendors for federal disbarment or suspension. Condition: During our procurement testing, we identified that the Organization did not obtain price quotes related to the purchase of $193,378 which fell within the small purchases threshold. Questioned Costs: $193,378 Context: We tested the Organizations one small purchase procurement which occurred during fiscal year 2023 in the amount of $193,978 and noted the above issue. A nonstatistical sampling methodology was used to select the sample. Effect: The Organization was not in compliance with its procurement policies and the Uniform Guidance. Cause: The Organization did not have adequate documentation to support the Organizations procurement decisions. Identification as a repeat finding: Not a repeat finding Recommendation: We recommend that the Organization follow its procurement procedures for the acquisition of property or services as required under a Federal award or sub-award. Views of responsible officials: The Organization agrees with the finding. See separate report for planned corrective actions.
Finding 2023-001
Finding: Procurement Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of The Treasury pass through from Jefferson County and Signal Behavioral Health Network Award Year: 2023 Award Number: Not Provided Criteria: In accordance with 2 CFR 200.318, non-Federal entities must have and use documented procurement procedures, consistent with State and local regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 2 CFR 200.317 through 200.327. The Organizations procurement policy requires for Small purchases between $10,000 and $250,000. Competitive price quotes must be obtained to allow for full and open competition. a. A written solicitation including specs will be prepared and prices (might also include quality, delivery, geographical preference) obtained from multiple sources (preferably three or more) either by providing specs to the vendors or researching vendor prices (ex. internet search, vendor pricing list, verbal quotes). b. The price quotes will remain confidential before the award. c. Quotes will be evaluated by the business office and awarded based on price and the factors identified in the original request for quotes. d. Ensure all vendors receive the same information about the products or services and any special need that could affect the price. e. Check vendors for federal disbarment or suspension. Condition: During our procurement testing, we identified that the Organization did not obtain price quotes related to the purchase of $193,378 which fell within the small purchases threshold. Questioned Costs: $193,378 Context: We tested the Organizations one small purchase procurement which occurred during fiscal year 2023 in the amount of $193,978 and noted the above issue. A nonstatistical sampling methodology was used to select the sample. Effect: The Organization was not in compliance with its procurement policies and the Uniform Guidance. Cause: The Organization did not have adequate documentation to support the Organizations procurement decisions. Identification as a repeat finding: Not a repeat finding Recommendation: We recommend that the Organization follow its procurement procedures for the acquisition of property or services as required under a Federal award or sub-award. Views of responsible officials: The Organization agrees with the finding. See separate report for planned corrective actions.