FAC Explorer

Audit 345291

FY End
2024-06-30
Total Expended
$3.67M
Findings
2
Programs
5
Organization: Baltimore Crisis Response, Inc. (MD)
Year: 2024 Accepted: 2025-03-10
Auditor: Fitzpatrick Leary & Szarko LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526374 2024-002 Material Weakness - P
1102816 2024-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $1.09M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $698,178 Yes 0
93.958 Block Grants for Community Mental Health Services $501,832 Yes 1
93.788 Opioid Str $85,091 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $10,071 - 0

Contacts

Name Title Type
N5JHW273J1S7 Beverly Holland Auditee
2404828678 Nicole Szarko Auditor
No contacts on file

Notes to SEFA

Title: Note A. 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 and OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Baltimore Crisis Response, Inc. has elected not to use the 10% de Minimis indirect cost reate as allowed under Uniform Guidance The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Baltimore Crisis Response, Inc. 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 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 Baltimore Crisis Response, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Baltimore Crisis Response, Inc.
Title: Note B. 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 and OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Baltimore Crisis Response, Inc. has elected not to use the 10% de Minimis indirect cost reate as allowed under 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 and OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note C. 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 and OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Baltimore Crisis Response, Inc. has elected not to use the 10% de Minimis indirect cost reate as allowed under Uniform Guidance Baltimore Crisis Response, Inc. has elected not to use the 10% de Minimis indirect cost reate as allowed under Uniform Guidance

Finding Details

Finding 2024-002
Department of Health and Human Services Block Grants for Community Mental Health Services – Assistance Listing No. 93.958 2024-002 Proper Identification of Federal Awards on the Schedule of Expenditures of Federal Awards Condition: The Schedule of Expenditures of Federal Awards (SEFA) was not a complete and accurate presentation of all federal grant funding. Criteria: The process of preparing a complete and accurate SEFA is considered a key control over compliance with federal regulations Cause: One significant grant was not included on the SEFA prepared by management. Management originally believed the grant was state funded, but upon further communication with the grantor, it was discovered to be federal funding. Effect: A grant in the amount of $501,832 was not included on the SEFA. The grant was part of a major program requiring additional audit testing. The grant was subsequently added to the SEFA. Recommendation: Our recommendation is to inquire of the grantor and receive confirmation in writing whether an award is federal or state funded and if federal, request the assistance listing number. View of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding. Unless the funding source is clearly stated in the grant agreement, the Organization will inquire of the grantor in writing to document the funding source and assistance listing number, if necessary.
Finding 2024-002
Department of Health and Human Services Block Grants for Community Mental Health Services – Assistance Listing No. 93.958 2024-002 Proper Identification of Federal Awards on the Schedule of Expenditures of Federal Awards Condition: The Schedule of Expenditures of Federal Awards (SEFA) was not a complete and accurate presentation of all federal grant funding. Criteria: The process of preparing a complete and accurate SEFA is considered a key control over compliance with federal regulations Cause: One significant grant was not included on the SEFA prepared by management. Management originally believed the grant was state funded, but upon further communication with the grantor, it was discovered to be federal funding. Effect: A grant in the amount of $501,832 was not included on the SEFA. The grant was part of a major program requiring additional audit testing. The grant was subsequently added to the SEFA. Recommendation: Our recommendation is to inquire of the grantor and receive confirmation in writing whether an award is federal or state funded and if federal, request the assistance listing number. View of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding. Unless the funding source is clearly stated in the grant agreement, the Organization will inquire of the grantor in writing to document the funding source and assistance listing number, if necessary.