FAC Explorer

Audit 35753

FY End
2022-06-30
Total Expended
$1.47M
Findings
2
Programs
6
Organization: Idaho Harm Reduction Project (ID)
Year: 2022 Accepted: 2023-07-10
Auditor: Harris CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38460 2022-002 Material Weakness - L
614902 2022-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.788 Opioid Str $1.01M Yes 1
16.838 Comprehensive Opioid Abuse Site-Based Program $343,547 - 0
16.754 Harold Rogers Prescription Drug Monitoring Program $54,196 - 0
93.917 Hiv Care Formula Grants $26,193 - 0
93.940 Hiv Prevention Activities_health Department Based $21,482 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $10,589 - 0

Contacts

Name Title Type
DEV9RV2GFPS5 Marjorie Wilson Auditee
2089914574 Dallin Erickson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLE 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 auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Criteria: 2 CFR Section 200.512 (a)(1) states that Idaho Harm Reduction Project?s single audit must be completed and the data collection form must be submitted nine months after the end of the audit period. Condition: The Organization did not complete and submit its single audit within nine months after the end of the audit period. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization?s financial information. Questioned Costs: None. Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.512 are met.
Finding 2022-002
Criteria: 2 CFR Section 200.512 (a)(1) states that Idaho Harm Reduction Project?s single audit must be completed and the data collection form must be submitted nine months after the end of the audit period. Condition: The Organization did not complete and submit its single audit within nine months after the end of the audit period. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization?s financial information. Questioned Costs: None. Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.512 are met.