FAC Explorer

Audit 363188

FY End
2024-09-30
Total Expended
$2.17M
Findings
6
Programs
5
Organization: Psa Behavioral Health Agency (AZ)
Year: 2024 Accepted: 2025-07-28
Auditor: Cbiz CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572070 2024-002 Material Weakness - L
572071 2024-002 Material Weakness - L
572072 2024-002 Material Weakness - L
1148512 2024-002 Material Weakness - L
1148513 2024-002 Material Weakness - L
1148514 2024-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.696 Certified Community Behavioral Health Clinic Expansion Grants $853,102 - 0
93.958 Block Grants for Community Mental Health Services - Adult $834,457 Yes 1
93.958 Block Grants for Community Mental Health Services - Children $264,284 Yes 1
14.218 Community Development Block Grants/entitlement Grants $153,207 - 0
93.958 Block Grants for Community Mental Health Services - Sed $65,001 Yes 1

Contacts

Name Title Type
CPQ7KAY9G8V3 Connie Svaleng Auditee
6029951767 David G. Miller, Jr. Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards 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. Resilient Health, Inc. and Subsidiary has not elected to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Resilient Health, Inc. and Subsidiary has not elected to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Resilient Health, Inc. and Subsidiary under programs of the federal government for the year ended September 30, 2024. The information in the 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 (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of Resilient Health, Inc. and Subsidiary, it is not intended to and does not present the consolidated financial position, change in net assets or cash flows of Resilient Health, Inc. and Subsidiary. Resilient Health, Inc. and Subsidiary did not provide federal awards to sub-recipients during the year ended September 30, 2024.
Title: Loan outstanding Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards 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. Resilient Health, Inc. and Subsidiary has not elected to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Resilient Health, Inc. and Subsidiary has not elected to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. Resilient Health, Inc. and Subsidiary has a loan outstanding with the City of Phoenix which has continuing compliance requirements. The loan was funded through Assistance Listing Number 14.218, Community Development Block Grants/Entitlement Grants. Loans outstanding at the beginning of the year are included in the federal expenditures presented in the accompanying schedule of expenditures of federal awards. The balance of the loan outstanding at September 30, 2024 was $153,207.

Finding Details

Finding 2024-002
Item: 2024-002 Assistance Listing Number: 93.958 Programs: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Mercy Care Pass-Through Grantor Identifying Number: Unknown Award Year: October 1, 2023 to September 30, 2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements the Organization is required to submit quarterly funding and expense reports to the grantor within 30 days after quarter end. Condition: For all 4 quarterly reports, the reports were submitted to the grantor subsequent to 30 days after quarter end. Questioned Costs: N/A Context: In the population of 4 required quarterly reports, we tested all 4 reports noting that all 4 required quarterly reports were not submitted to the granting agency timely. This is deemed to be a material weakness in internal control over compliance. Effect: The system of internal controls was not properly implemented to ensure the completion and submission of reports in a timely manner. Cause: Controls to ensure completion and submission of required reports to the granting agency were not operating effectively. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Organization should enhance its existing controls to ensure the completion and submission of all required reporting in a timely manner. Views of Responsible Officials: Management of Resilient Health, Inc. and Subsidiary concurs with the finding. See Corrective Action Plan.
Finding 2024-002
Item: 2024-002 Assistance Listing Number: 93.958 Programs: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Mercy Care Pass-Through Grantor Identifying Number: Unknown Award Year: October 1, 2023 to September 30, 2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements the Organization is required to submit quarterly funding and expense reports to the grantor within 30 days after quarter end. Condition: For all 4 quarterly reports, the reports were submitted to the grantor subsequent to 30 days after quarter end. Questioned Costs: N/A Context: In the population of 4 required quarterly reports, we tested all 4 reports noting that all 4 required quarterly reports were not submitted to the granting agency timely. This is deemed to be a material weakness in internal control over compliance. Effect: The system of internal controls was not properly implemented to ensure the completion and submission of reports in a timely manner. Cause: Controls to ensure completion and submission of required reports to the granting agency were not operating effectively. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Organization should enhance its existing controls to ensure the completion and submission of all required reporting in a timely manner. Views of Responsible Officials: Management of Resilient Health, Inc. and Subsidiary concurs with the finding. See Corrective Action Plan.
Finding 2024-002
Item: 2024-002 Assistance Listing Number: 93.958 Programs: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Mercy Care Pass-Through Grantor Identifying Number: Unknown Award Year: October 1, 2023 to September 30, 2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements the Organization is required to submit quarterly funding and expense reports to the grantor within 30 days after quarter end. Condition: For all 4 quarterly reports, the reports were submitted to the grantor subsequent to 30 days after quarter end. Questioned Costs: N/A Context: In the population of 4 required quarterly reports, we tested all 4 reports noting that all 4 required quarterly reports were not submitted to the granting agency timely. This is deemed to be a material weakness in internal control over compliance. Effect: The system of internal controls was not properly implemented to ensure the completion and submission of reports in a timely manner. Cause: Controls to ensure completion and submission of required reports to the granting agency were not operating effectively. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Organization should enhance its existing controls to ensure the completion and submission of all required reporting in a timely manner. Views of Responsible Officials: Management of Resilient Health, Inc. and Subsidiary concurs with the finding. See Corrective Action Plan.
Finding 2024-002
Item: 2024-002 Assistance Listing Number: 93.958 Programs: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Mercy Care Pass-Through Grantor Identifying Number: Unknown Award Year: October 1, 2023 to September 30, 2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements the Organization is required to submit quarterly funding and expense reports to the grantor within 30 days after quarter end. Condition: For all 4 quarterly reports, the reports were submitted to the grantor subsequent to 30 days after quarter end. Questioned Costs: N/A Context: In the population of 4 required quarterly reports, we tested all 4 reports noting that all 4 required quarterly reports were not submitted to the granting agency timely. This is deemed to be a material weakness in internal control over compliance. Effect: The system of internal controls was not properly implemented to ensure the completion and submission of reports in a timely manner. Cause: Controls to ensure completion and submission of required reports to the granting agency were not operating effectively. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Organization should enhance its existing controls to ensure the completion and submission of all required reporting in a timely manner. Views of Responsible Officials: Management of Resilient Health, Inc. and Subsidiary concurs with the finding. See Corrective Action Plan.
Finding 2024-002
Item: 2024-002 Assistance Listing Number: 93.958 Programs: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Mercy Care Pass-Through Grantor Identifying Number: Unknown Award Year: October 1, 2023 to September 30, 2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements the Organization is required to submit quarterly funding and expense reports to the grantor within 30 days after quarter end. Condition: For all 4 quarterly reports, the reports were submitted to the grantor subsequent to 30 days after quarter end. Questioned Costs: N/A Context: In the population of 4 required quarterly reports, we tested all 4 reports noting that all 4 required quarterly reports were not submitted to the granting agency timely. This is deemed to be a material weakness in internal control over compliance. Effect: The system of internal controls was not properly implemented to ensure the completion and submission of reports in a timely manner. Cause: Controls to ensure completion and submission of required reports to the granting agency were not operating effectively. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Organization should enhance its existing controls to ensure the completion and submission of all required reporting in a timely manner. Views of Responsible Officials: Management of Resilient Health, Inc. and Subsidiary concurs with the finding. See Corrective Action Plan.
Finding 2024-002
Item: 2024-002 Assistance Listing Number: 93.958 Programs: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Mercy Care Pass-Through Grantor Identifying Number: Unknown Award Year: October 1, 2023 to September 30, 2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements the Organization is required to submit quarterly funding and expense reports to the grantor within 30 days after quarter end. Condition: For all 4 quarterly reports, the reports were submitted to the grantor subsequent to 30 days after quarter end. Questioned Costs: N/A Context: In the population of 4 required quarterly reports, we tested all 4 reports noting that all 4 required quarterly reports were not submitted to the granting agency timely. This is deemed to be a material weakness in internal control over compliance. Effect: The system of internal controls was not properly implemented to ensure the completion and submission of reports in a timely manner. Cause: Controls to ensure completion and submission of required reports to the granting agency were not operating effectively. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Organization should enhance its existing controls to ensure the completion and submission of all required reporting in a timely manner. Views of Responsible Officials: Management of Resilient Health, Inc. and Subsidiary concurs with the finding. See Corrective Action Plan.