FAC Explorer

Audit 348911

FY End
2024-06-30
Total Expended
$1.58M
Findings
8
Programs
2
Organization: Trinity Behavioral Care (SC)
Year: 2024 Accepted: 2025-03-27
Auditor: Kenneth Cobb & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537632 2024-001 Significant Deficiency Yes P
537633 2024-002 Significant Deficiency Yes P
537634 2024-001 Significant Deficiency Yes P
537635 2024-002 Significant Deficiency Yes P
1114074 2024-001 Significant Deficiency Yes P
1114075 2024-002 Significant Deficiency Yes P
1114076 2024-001 Significant Deficiency Yes P
1114077 2024-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $805,707 - 2
93.788 Opioid Str $778,937 Yes 2

Contacts

Name Title Type
JG99XJ7WM5E8 Judy Rogers Auditee
8434649563 Smith Brooks Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Trinity Behavioral Care elected not to uses the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards )the Schedule) includes the federal award activity of Trinity Behavioral Care 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 Trinity Behavioral Care, it is not intended to and does not present the financial position, or changes in net position of Trinity Behavioral Care.

Finding Details

Finding 2024-001
Due to a small staff size, the Agency does not have complete segregation of duties. The ideal internal control system would not allow one person to perform a transaction from beginning to end. There are insufficient personnel to properly segregate all financial functions of the Agency. An error in financial reporting may not be detected in a timely manner or the misappropriation of assets could be concealed. We recommend that the Board and management use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
Finding 2024-002
The Agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance. Internal controls should be in place that provide reasonable assurance that the financial statements are free of material misstatements and that the independent auditor is not part of this control system. The Agency staff does not have time to prepare the Agency's financial statements efficiently. The Agency relies on the auditor to prepare the financial statements and the note disclosures and then the Agency review's the final product. Caution must be exercised so that the auditor is not deemed to be part of the control system. The Agency can accept this condition and concentrate on the review and approval process or prepare all financial statements and note disclosures in house or hire an outside source to prepare the financial statements and note disclosure.
Finding 2024-001
Due to a small staff size, the Agency does not have complete segregation of duties. The ideal internal control system would not allow one person to perform a transaction from beginning to end. There are insufficient personnel to properly segregate all financial functions of the Agency. An error in financial reporting may not be detected in a timely manner or the misappropriation of assets could be concealed. We recommend that the Board and management use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
Finding 2024-002
The Agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance. Internal controls should be in place that provide reasonable assurance that the financial statements are free of material misstatements and that the independent auditor is not part of this control system. The Agency staff does not have time to prepare the Agency's financial statements efficiently. The Agency relies on the auditor to prepare the financial statements and the note disclosures and then the Agency review's the final product. Caution must be exercised so that the auditor is not deemed to be part of the control system. The Agency can accept this condition and concentrate on the review and approval process or prepare all financial statements and note disclosures in house or hire an outside source to prepare the financial statements and note disclosure.
Finding 2024-001
Due to a small staff size, the Agency does not have complete segregation of duties. The ideal internal control system would not allow one person to perform a transaction from beginning to end. There are insufficient personnel to properly segregate all financial functions of the Agency. An error in financial reporting may not be detected in a timely manner or the misappropriation of assets could be concealed. We recommend that the Board and management use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
Finding 2024-002
The Agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance. Internal controls should be in place that provide reasonable assurance that the financial statements are free of material misstatements and that the independent auditor is not part of this control system. The Agency staff does not have time to prepare the Agency's financial statements efficiently. The Agency relies on the auditor to prepare the financial statements and the note disclosures and then the Agency review's the final product. Caution must be exercised so that the auditor is not deemed to be part of the control system. The Agency can accept this condition and concentrate on the review and approval process or prepare all financial statements and note disclosures in house or hire an outside source to prepare the financial statements and note disclosure.
Finding 2024-001
Due to a small staff size, the Agency does not have complete segregation of duties. The ideal internal control system would not allow one person to perform a transaction from beginning to end. There are insufficient personnel to properly segregate all financial functions of the Agency. An error in financial reporting may not be detected in a timely manner or the misappropriation of assets could be concealed. We recommend that the Board and management use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
Finding 2024-002
The Agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance. Internal controls should be in place that provide reasonable assurance that the financial statements are free of material misstatements and that the independent auditor is not part of this control system. The Agency staff does not have time to prepare the Agency's financial statements efficiently. The Agency relies on the auditor to prepare the financial statements and the note disclosures and then the Agency review's the final product. Caution must be exercised so that the auditor is not deemed to be part of the control system. The Agency can accept this condition and concentrate on the review and approval process or prepare all financial statements and note disclosures in house or hire an outside source to prepare the financial statements and note disclosure.