FAC Explorer

Audit 346101

FY End
2022-12-31
Total Expended
$791,608
Findings
2
Programs
1
Organization: Juel Fairbanks Chemical Dependency Services (MN)
Year: 2022 Accepted: 2025-03-14
Auditor: Harrington Langer & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526999 2022-003 Material Weakness - B
1103441 2022-003 Material Weakness - B

Programs

ALN Program Spent Major Findings
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $791,608 Yes 1

Contacts

Name Title Type
CVGCB39AQCX9 Michelle Kellum Auditee
6516446204 Greg Emmerich Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Juel Fairbanks Chemical Dependency Services under programs of the federal government for the year ended December 31, 2022. 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 Juel Fairbanks Chemical Dependency Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Juel Fairbanks Chemical Dependency Services. 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: Juel Fairbanks Chemical Dependency Services has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-003
2022-3 Assistance Listing 93.224 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Allowable Cost/Cost Principles Condition and Perspective Information: Accounting records do not accurately reflect the amounts reported on program expenditure billing reports. In addition, the Organization did not have supporting timesheets for salary costs charged to the program. The Organization used budget amounts that were not supported by actual results. Criteria: Accounting records should be an accurate representation of the financial activity throughout the year as evidenced in the general ledger. Allowable payroll costs are to be supported by detailed records. Cause: Budget amounts were believed to be fair estimates of actual results. Effect: Noncompliance with Allowable Cost/Cost Principles. Questioned Costs: Unknown. Repeated Finding: No. Recommendation: The Organization should record the actual amounts spent by each program and government funding source in their accounting records which should match the billing reports. The Organization should also maintain adequate support of payroll charges based on timesheets of actual time spent on the program. Views of responsible officials of the auditee: Juel Fairbanks Chemical Dependency Services agrees with the finding. Summary of Corrective Action Plan: The Organization will maintain timesheets to support all payroll charges to the program. They will also use information that is supported by the general ledger to prepare grant billing reports.
Finding 2022-003
2022-3 Assistance Listing 93.224 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Allowable Cost/Cost Principles Condition and Perspective Information: Accounting records do not accurately reflect the amounts reported on program expenditure billing reports. In addition, the Organization did not have supporting timesheets for salary costs charged to the program. The Organization used budget amounts that were not supported by actual results. Criteria: Accounting records should be an accurate representation of the financial activity throughout the year as evidenced in the general ledger. Allowable payroll costs are to be supported by detailed records. Cause: Budget amounts were believed to be fair estimates of actual results. Effect: Noncompliance with Allowable Cost/Cost Principles. Questioned Costs: Unknown. Repeated Finding: No. Recommendation: The Organization should record the actual amounts spent by each program and government funding source in their accounting records which should match the billing reports. The Organization should also maintain adequate support of payroll charges based on timesheets of actual time spent on the program. Views of responsible officials of the auditee: Juel Fairbanks Chemical Dependency Services agrees with the finding. Summary of Corrective Action Plan: The Organization will maintain timesheets to support all payroll charges to the program. They will also use information that is supported by the general ledger to prepare grant billing reports.