FAC Explorer

Audit 351782

FY End
2024-06-30
Total Expended
$1.01M
Findings
2
Programs
3
Organization: Tasc of Northwest Ohio (OH)
Year: 2024 Accepted: 2025-03-31
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
547613 2024-001 Significant Deficiency - A
1124055 2024-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $559,044 Yes 1
16.812 Second Chance Act Reentry Initiative $206,787 - 0
14.267 Continuum of Care Program $100,304 - 0

Contacts

Name Title Type
M134PDA3NMM7 Jason Pollick Auditee
4192429955 Ken Saggese Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 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. ---BASIS OF PRESENTATION---The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of TASC Of Northwest Ohio 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 TASC Of Northwest Ohio, it is not intended to and does not present the financial position, changes in net assets, or cash flows of TASC Of Northwest Ohio. De Minimis Rate Used: N Rate Explanation: TASC Of Northwest Ohio has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program Name: Block Grant for Prevention & Treatment of Substance Abuse Assistance Listing Number: 93.959 Federal Award Identification Number and Year: Pass-Through Agency: Lucas County Mental Health Department Pass-Through Number(s): 2400043 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR Part 200) requires that payroll costs charged to grants is based off of time/effort documented. Condition: The Organization did not perform and document backward-looking reconciliations of actual payroll costs charged for certain salaried employees. Context: Of the 16 payroll transactions tested, a total of 2 did not have controls in place over time and effort reporting. Cause: Primarily due to employee turnover. Effect: Time may be inappropriately charged to a grant or not recorded against a grant. Repeat Finding: No Recommendation: Implement strategy of using time and effort documentation in determining payroll costs charged to grants. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program Name: Block Grant for Prevention & Treatment of Substance Abuse Assistance Listing Number: 93.959 Federal Award Identification Number and Year: Pass-Through Agency: Lucas County Mental Health Department Pass-Through Number(s): 2400043 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR Part 200) requires that payroll costs charged to grants is based off of time/effort documented. Condition: The Organization did not perform and document backward-looking reconciliations of actual payroll costs charged for certain salaried employees. Context: Of the 16 payroll transactions tested, a total of 2 did not have controls in place over time and effort reporting. Cause: Primarily due to employee turnover. Effect: Time may be inappropriately charged to a grant or not recorded against a grant. Repeat Finding: No Recommendation: Implement strategy of using time and effort documentation in determining payroll costs charged to grants. Views of responsible officials: There is no disagreement with the audit finding.