FAC Explorer

Audit 347846

FY End
2024-06-30
Total Expended
$3.16M
Findings
2
Programs
13
Organization: Community Health and Counseling Services (ME)
Year: 2024 Accepted: 2025-03-25
Auditor: Bdmp Assurance LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529837 2024-002 Material Weakness - I
1106279 2024-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
93.696 Certified Community Behavioral Health Clinic Expansion Grants $1.44M Yes 1
10.766 Community Facilities Loans and Grants $477,698 - 0
93.958 Block Grants for Community Mental Health Services $231,277 - 0
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $179,677 Yes 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $102,887 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $70,670 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $50,000 - 0
14.195 Project-Based Rental Assistance (pbra) $44,511 - 0
93.575 Child Care and Development Block Grant $32,359 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $32,359 - 0
14.157 Supportive Housing for the Elderly $26,600 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $13,774 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $4,443 - 0

Contacts

Name Title Type
G1KZKE3LFK44 Dale Hamilton Auditee
2079470366 Tammy Michaud Auditor
No contacts on file

Notes to SEFA

Title: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Agency does not participate in government grants or contracts that provide for specific indirect cost recovery rates. The Agency has not used the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) has been prepared in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The purpose of the Schedule is to present a summary of the federal grant under programs of the federal government received by Community Health and Counseling Services (the Agency) for the year ended June 30, 2024. For the purposes of the Schedule, federal awards include all federal assistance entered into between the federal government and the Agency and those federal funds awarded to the Agency by a prime recipient. Because the Schedule presents only a selected portion of the activities of the Agency, it is not intended to, and does not, present the financial position, changes in net assets, and cash flows of the Agency.
Title: Loan Outstanding 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. De Minimis Rate Used: N Rate Explanation: The Agency does not participate in government grants or contracts that provide for specific indirect cost recovery rates. The Agency has not used the 10% de minimis indirect cost rate allowed under the Uniform Guidance. As of December 31, 2024, the outstanding supportive housing for the elderly and the community facilities loans and grants loan balances amounted to $3,416 and $444,252, respectively.

Finding Details

Finding 2024-002
Finding 2024-002 Program Affected AL 93.696 Certified Community Behavioral Health Clinics – Agreement period September 30, 2022 through September 29, 2024 Criteria 2 CFR 180.300 details the requirement when, “entering a covered transaction with another person at the next lower tier, they must verify that the person with whom they intend to do business is not excluded or disqualified. This is done by (a) checking SAM exclusions; or (b) collecting a certification from that person; or (c) adding a clause or condition to the covered transaction with that person.” Condition and Context We were unable to test for compliance with the requirements of 2 CFR 180.300 for verifying a vendor is not excluded or disqualified from doing business with an entity that receives federal funds, as there was no auditable evidence of the contractors being verified for exclusion through suspension or debarment. Questioned Costs None. Cause and Effect The Agency currently lacks a formal policy to review vendors against the SAM exclusion list, collecting a formal certification from the vendor or adding a clause to the covered transaction with the vendor. Without a formal policy addressing the process of suspension and debarment check, there is risk of working with a suspended or debarred entity resulting in non-prudent use of federal funds. Recommendation We recommend implementing a formal process when entering arrangements with external parties to check they are not suspended or debarred on the SAM Exclusions list. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2024-002
Finding 2024-002 Program Affected AL 93.696 Certified Community Behavioral Health Clinics – Agreement period September 30, 2022 through September 29, 2024 Criteria 2 CFR 180.300 details the requirement when, “entering a covered transaction with another person at the next lower tier, they must verify that the person with whom they intend to do business is not excluded or disqualified. This is done by (a) checking SAM exclusions; or (b) collecting a certification from that person; or (c) adding a clause or condition to the covered transaction with that person.” Condition and Context We were unable to test for compliance with the requirements of 2 CFR 180.300 for verifying a vendor is not excluded or disqualified from doing business with an entity that receives federal funds, as there was no auditable evidence of the contractors being verified for exclusion through suspension or debarment. Questioned Costs None. Cause and Effect The Agency currently lacks a formal policy to review vendors against the SAM exclusion list, collecting a formal certification from the vendor or adding a clause to the covered transaction with the vendor. Without a formal policy addressing the process of suspension and debarment check, there is risk of working with a suspended or debarred entity resulting in non-prudent use of federal funds. Recommendation We recommend implementing a formal process when entering arrangements with external parties to check they are not suspended or debarred on the SAM Exclusions list. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.