FAC Explorer

Audit 354766

FY End
2023-06-30
Total Expended
$1.26M
Findings
2
Programs
5
Organization: Zion Integrated Behavioral Health Services (IA)
Year: 2023 Accepted: 2025-04-28
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
556040 2023-003 Material Weakness - AB
1132482 2023-003 Material Weakness - AB

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $772,835 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $306,661 - 0
93.788 Opioid Str $138,023 - 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $28,123 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $12,000 - 0

Contacts

Name Title Type
XDZZNCTM3NQ4 Mary Young Auditee
7122435091 Jeremy Behrens Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: Zion does draw for indirect administrative expense but has not elected to use the 10% de minimus indirect cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Zion Integrated Behavioral Health Services (f/k/a Zion Recovery Service, Inc.) (Zion) under programs of the federal government for the year ended June 30, 2023. The information 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 Zion, it is not intended to and does not present the financial position, changes in net position, or cash flows of Zion.

Finding Details

Finding 2023-003
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: Management was unable to reproduce a detailed listing of expenses incurred that agreed to the amounts submitted under the federal award for reimbursement. Cause: The original detailed listing of expenses incurred was not maintained by management due to turnover in certain administrative positions. Effect: Management reproduced a detailed listing of expenses incurred based on support available during audit that was $4,722 less than the amount submitted for under reimbursement under the federal award. This amount is below the questioned cost report threshold according to the Uniform Grant Guidance (2 CFR Part 200). Questioned Costs: None reported. Recommendation: We recommend that management review its policies and procedures over the documentation and retention of allowable expense claimed for federal award reimbursement. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-003
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: Management was unable to reproduce a detailed listing of expenses incurred that agreed to the amounts submitted under the federal award for reimbursement. Cause: The original detailed listing of expenses incurred was not maintained by management due to turnover in certain administrative positions. Effect: Management reproduced a detailed listing of expenses incurred based on support available during audit that was $4,722 less than the amount submitted for under reimbursement under the federal award. This amount is below the questioned cost report threshold according to the Uniform Grant Guidance (2 CFR Part 200). Questioned Costs: None reported. Recommendation: We recommend that management review its policies and procedures over the documentation and retention of allowable expense claimed for federal award reimbursement. Views of Responsible Officials: Management agrees with the finding.