Audit 353270

FY End

2022-06-30

Total Expended

$1.92M

Findings

2

Programs

4

Organization: Bristlecone Family Resources (CA)

Year: 2022 Accepted: 2025-04-10

Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
554569	2022-011	Material Weakness	-	AEL
1131011	2022-011	Material Weakness	-	AEL

ALN	Program	Spent	Major	Findings
93.788	Opioid Str	$884,035	Yes	1
14.239	Home Investment Partnerships Program	$588,063	-	0
93.959	Block Grants for Prevention and Treatment of Substance Abuse	$211,235	-	0
64.024	Va Homeless Providers Grant and Per Diem Program	$192,763	-	0

Contacts

Name	Title	Type
NCVTLNAZQLY9	Peter Ott	Auditee
7759541400	Ryan McDonald	Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Organization and is presented in accordance with accounting principles generally accepted in the United States of America. The information in this schedule is presented in accordance with the requirements of the OMB Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Bristlecone Family Resources for the year ended June 30, 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).

Title: PASS-THROUGH ENTITIES’ IDENTIFYING NUMBER Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Organization and is presented in accordance with accounting principles generally accepted in the United States of America. The information in this schedule is presented in accordance with the requirements of the OMB Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. When federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the Organization determined that no identifying number is assigned for the program or the Organization was unable to obtain an identifying number from the pass-through entity.

Title: SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Organization and is presented in accordance with accounting principles generally accepted in the United States of America. The information in this schedule is presented in accordance with the requirements of the OMB Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. There were no federal awards to subrecipients for the current year.

Title: OUTSTANDING LOAN BALANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Organization and is presented in accordance with accounting principles generally accepted in the United States of America. The information in this schedule is presented in accordance with the requirements of the OMB Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization obtained a loan through the U.S. Department of Housing and Urban Development — Home Investment Partnerships Program administered by the Washoe County Home Consortium. The loan proceeds were utilized towards renovations of its new building known as Bristlecone Towers. The loan accrues interest at 1% per annum, but all principal and interest payments are deferred until superior loans are paid in full. However, the Organization must comply with certain use restrictions during the term of the loan, currently 45 years. At June 30, 2022, $588,063 is owed on the loan plus accrued interest of $57,401.

Finding Details

Finding 2022-011

Federal Agency: U.S. Department Health and Human Services Federal Program Name: State Opioid Response Grant Assistance Listing Number: 93.788 Federal Award Identification Year: 2022 Pass-Through Agency: Board of Regents Award Period: One Period, September 30, 2021 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance (Adverse Opinion) Criteria: The Organization does not have key controls or formal policies surrounding Eligibility, Reporting and Allowable Costs. Condition and Context: During the audit engagement, it was identified that the Organization does not maintain the proper supporting documentation behind eligibility, key control over reporting or documentation surrounding allowable costs, therefore, not in compliance with the requirements set forth by the Major Program. Effect: Failure to comply with the grant agreement and compliance requirements set forth by the CFR. Cause: Failure in the implementation of controls over the State Opioid Response Grant. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the Organization review its control structure surrounding the compliance requirements set forth in the compliance supplement, grant agreement and accounting standards. Procedures would include documentation of eligibility, documentation surrounding the review/approval of reports and documentation surrounding the allocation of allowable costs. Management’s Views: Management will review its current policies and the grant requirements set forth by its grant agreements as well as review the CFR requirements and adopt numerous policies in FY2025.

Finding 2022-011

Federal Agency: U.S. Department Health and Human Services Federal Program Name: State Opioid Response Grant Assistance Listing Number: 93.788 Federal Award Identification Year: 2022 Pass-Through Agency: Board of Regents Award Period: One Period, September 30, 2021 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance (Adverse Opinion) Criteria: The Organization does not have key controls or formal policies surrounding Eligibility, Reporting and Allowable Costs. Condition and Context: During the audit engagement, it was identified that the Organization does not maintain the proper supporting documentation behind eligibility, key control over reporting or documentation surrounding allowable costs, therefore, not in compliance with the requirements set forth by the Major Program. Effect: Failure to comply with the grant agreement and compliance requirements set forth by the CFR. Cause: Failure in the implementation of controls over the State Opioid Response Grant. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the Organization review its control structure surrounding the compliance requirements set forth in the compliance supplement, grant agreement and accounting standards. Procedures would include documentation of eligibility, documentation surrounding the review/approval of reports and documentation surrounding the allocation of allowable costs. Management’s Views: Management will review its current policies and the grant requirements set forth by its grant agreements as well as review the CFR requirements and adopt numerous policies in FY2025.