FAC Explorer

Audit 342585

FY End
2023-06-30
Total Expended
$7.95M
Findings
2
Programs
15
Organization: Cascadia Behavioral Healthcare, Inc. (OR)
Year: 2023 Accepted: 2025-02-14
Auditor: Moss Adams LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523316 2023-001 Material Weakness - L
1099758 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.696 Certified Community Behavioral Health Clinic Expansion Grants $600,000 - 0
14.267 Continuum of Care Program $430,897 - 0
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $350,000 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $265,503 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $208,800 - 0
14.241 Housing Opportunities for Persons with Aids $153,650 - 0
14.195 Project-Based Rental Assistance (pbra) $103,982 - 0
14.239 Home Investment Partnerships Program $99,852 - 0
93.778 Medical Assistance Program $92,500 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $52,824 - 0
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $50,736 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $34,203 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $27,128 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $10,907 - 0
93.958 Block Grants for Community Mental Health Services $10,000 Yes 0

Contacts

Name Title Type
R833VXZMDFR1 Barry W. Gault Auditee
5035526201 Tony Andrade Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Presentation Accounting Policies: Note 2 – Summary of Significant 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. Funds that are passed through to sub-recipients are separately reported on the Schedule in the period in which the transaction occurs. There were no sub-recipients for the year ended June 30, 2023. De Minimis Rate Used: N Rate Explanation: Note 3 – Indirect Cost Rate. For purposes of charging indirect costs to federal awards, the Organization has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Cascadia Behavioral Healthcare, Inc. and Affiliates (the Organization) under programs of the federal government for the year ended June 30, 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, change in net assets or cash flows of the Organization.
Title: Note 4 – Non-Cash Assistance Accounting Policies: Note 2 – Summary of Significant 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. Funds that are passed through to sub-recipients are separately reported on the Schedule in the period in which the transaction occurs. There were no sub-recipients for the year ended June 30, 2023. De Minimis Rate Used: N Rate Explanation: Note 3 – Indirect Cost Rate. For purposes of charging indirect costs to federal awards, the Organization has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. Federal expenditures reported in the schedule include the following non-cash assistance. All values are fair market values provided by the agency providing the non-cash assistance.

Finding Details

Finding 2023-001
Design of controls to identify non-cash assistance. Federal Agency: U.S. Department of the Treasury Federal program title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Award Period: June 8, 2023 – December 1, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: According to §200.303 Internal Controls of 2 CFR Part 200, the non-federal entity’s financial management systems, including records documenting compliance with Federal Statutes, regulations, and the terms and conditions of the federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions. Further, the financial management system of each non-federal entity must provide accurate, current, and complete disclosure of the financial results of each federal award or program, in accordance with the reporting requirements. According to §200.502(b) of 2 CFR Part 200, the non-federal entity must include the value of federal non-cash assistance in the SEFA at fair market value at time of receipt. Condition and context: The Organization’s internal controls over preparing the schedule of expenditures of federal awards (SEFA) have not been designed to prevent or detect errors related to the completeness of non-cash assistance. When the Organization received donated property from the State of Oregon purchased using federal award funds from the Coronavirus State and Local Fiscal Recovery Fund, the Organization did not include the property as non-cash assistance on the preliminary SEFA. Questioned Costs: None noted. Cause: The Organization did not have procedures or controls in place to identify federal non-cash assistance because the Organization does not often receive such assistance. The Organization's procedures for significant unusual transactions did not include researching the SEFA reporting implications of significant unusual transactions. Effect: The preliminary SEFA excluded $801,753 of non-cash assistance related to program 21.027, which is a program identified as higher risk in the 2023 compliance supplement. No changes to the other financial statements were needed and the final SEFA was corrected to reflect the change. Repeat finding: This is not a repeat finding. Recommendations: We recommend the Organization develop and implement a review process to identify non-standard expenditures of federal awards including non-cash assistance and loans. The Organization should adjust its procedures and controls over significant unusual transactions to consider the federal compliance and reporting requirements related to these transactions. Views of Responsible Officials: Management concurs with the finding.
Finding 2023-001
Design of controls to identify non-cash assistance. Federal Agency: U.S. Department of the Treasury Federal program title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Award Period: June 8, 2023 – December 1, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: According to §200.303 Internal Controls of 2 CFR Part 200, the non-federal entity’s financial management systems, including records documenting compliance with Federal Statutes, regulations, and the terms and conditions of the federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions. Further, the financial management system of each non-federal entity must provide accurate, current, and complete disclosure of the financial results of each federal award or program, in accordance with the reporting requirements. According to §200.502(b) of 2 CFR Part 200, the non-federal entity must include the value of federal non-cash assistance in the SEFA at fair market value at time of receipt. Condition and context: The Organization’s internal controls over preparing the schedule of expenditures of federal awards (SEFA) have not been designed to prevent or detect errors related to the completeness of non-cash assistance. When the Organization received donated property from the State of Oregon purchased using federal award funds from the Coronavirus State and Local Fiscal Recovery Fund, the Organization did not include the property as non-cash assistance on the preliminary SEFA. Questioned Costs: None noted. Cause: The Organization did not have procedures or controls in place to identify federal non-cash assistance because the Organization does not often receive such assistance. The Organization's procedures for significant unusual transactions did not include researching the SEFA reporting implications of significant unusual transactions. Effect: The preliminary SEFA excluded $801,753 of non-cash assistance related to program 21.027, which is a program identified as higher risk in the 2023 compliance supplement. No changes to the other financial statements were needed and the final SEFA was corrected to reflect the change. Repeat finding: This is not a repeat finding. Recommendations: We recommend the Organization develop and implement a review process to identify non-standard expenditures of federal awards including non-cash assistance and loans. The Organization should adjust its procedures and controls over significant unusual transactions to consider the federal compliance and reporting requirements related to these transactions. Views of Responsible Officials: Management concurs with the finding.