FAC Explorer

Audit 34740

FY End
2022-12-31
Total Expended
$1.02M
Findings
2
Programs
5
Organization: Mountain Home Montana, INC (MT)
Year: 2022 Accepted: 2023-08-02
Auditor: Carver Florek & James Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34034 2022-001 Significant Deficiency - B
610476 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.958 Block Grants for Community Mental Health Services $426,629 Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $195,890 Yes 0
93.550 Transitional Living for Homeless Youth $174,735 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $140,723 - 0
93.575 Child Care and Development Block Grant $86,354 - 0

Contacts

Name Title Type
MP9LC8R91NJ9 Stephanie Goble Auditee
4065414663 Keegan Witt Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Mountain Home Montana, Inc. (Mountain Home) 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 US 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 Mountain Home, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Mountain Home. 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 represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022 ? 001 DOCUMENTATION OF PERSONNEL EXPENSES CHARGED TO FEDERAL AWARDS Criteria: 2 CFR ? 200.430 explains that personnel expenses charged to multi-funding sources have adequate authorization and specific activities be documented. Condition: During our testing of the HHS Two Generational Mental Health (Block Grants for Community Mental Health Services), authorized timesheets were not able to be observed, and allocation of different funding activities were not formally documented. Cause: Mountain Home Montana, Inc. needs to authorize Federal and non-Federal activities in a documented support to show Federal payroll activities of the Grant. Effect: Uniform Guidance timesheet support documentation is not adhered to as the Federal grant requires. Recommendation: We recommend that management implement internal control policies, that supports timesheet approval with time sheet activities associated with each different funding level. These timesheets need to be able to support the salary levels and be reproduced with approval signatures to support the Federal expenditures.
Finding 2022-001
2022 ? 001 DOCUMENTATION OF PERSONNEL EXPENSES CHARGED TO FEDERAL AWARDS Criteria: 2 CFR ? 200.430 explains that personnel expenses charged to multi-funding sources have adequate authorization and specific activities be documented. Condition: During our testing of the HHS Two Generational Mental Health (Block Grants for Community Mental Health Services), authorized timesheets were not able to be observed, and allocation of different funding activities were not formally documented. Cause: Mountain Home Montana, Inc. needs to authorize Federal and non-Federal activities in a documented support to show Federal payroll activities of the Grant. Effect: Uniform Guidance timesheet support documentation is not adhered to as the Federal grant requires. Recommendation: We recommend that management implement internal control policies, that supports timesheet approval with time sheet activities associated with each different funding level. These timesheets need to be able to support the salary levels and be reproduced with approval signatures to support the Federal expenditures.