FAC Explorer

Audit 33266

FY End
2022-06-30
Total Expended
$1.02M
Findings
2
Programs
1
Organization: Providence Center INC (MD)
Year: 2022 Accepted: 2023-02-27
Auditor: Mullen Sondberg Wimbish & Stone PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30654 2022-001 Significant Deficiency - L
607096 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $1.02M Yes 1

Contacts

Name Title Type
V7RUUN4MGZK5 Joan Miller Auditee
4107662212 John Wiland Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federalaward activity of Providence Center, Inc. under programs of the federal government for the yearended June 30, 2022. The information in this Schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Because the Schedule presents only a selected portion of the operations of Providence Center,Inc., it is not intended to and does not present the financial position, changes in net assets,functional expenses, or cash flows of Providence Center, Inc. Note 2 Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance,whereas 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.

Finding Details

Finding 2022-001
Criteria: An Organization is required to submit complete and accurate special reports required by the major program. Condition: The Organization made errors in completing portions of the special report required by the major program tested. In completing the report, management included information about both lost revenue and qualifying expenses but incorrectly marked that they will be using both qualifying expenses and lost revenue to qualify for funds. The intent of management was to use lost revenue alone to qualify for the funds. Cause: This was the first year the specific report was available and little guidance was available online. Management has never filled out a similar report and instructions were not clear as to when not to include both lost revenue and qualifying expenses on the report. Effect: Information provided on the report incorrectly states that the Organization is relying on qualified expenses to qualify for the funds. Recommendation: We recommend management improve controls to ensure reports are completed in accordance with instructions and consult with grant lawyers or experts to help complete any major reports. Views of Responsible Officials and Corrective Action Plan: The Organization agrees with the finding and has implemented procedures to ensure that the Organization is following federal reporting requirements.
Finding 2022-001
Criteria: An Organization is required to submit complete and accurate special reports required by the major program. Condition: The Organization made errors in completing portions of the special report required by the major program tested. In completing the report, management included information about both lost revenue and qualifying expenses but incorrectly marked that they will be using both qualifying expenses and lost revenue to qualify for funds. The intent of management was to use lost revenue alone to qualify for the funds. Cause: This was the first year the specific report was available and little guidance was available online. Management has never filled out a similar report and instructions were not clear as to when not to include both lost revenue and qualifying expenses on the report. Effect: Information provided on the report incorrectly states that the Organization is relying on qualified expenses to qualify for the funds. Recommendation: We recommend management improve controls to ensure reports are completed in accordance with instructions and consult with grant lawyers or experts to help complete any major reports. Views of Responsible Officials and Corrective Action Plan: The Organization agrees with the finding and has implemented procedures to ensure that the Organization is following federal reporting requirements.