FAC Explorer

Audit 364886

FY End
2024-06-30
Total Expended
$1.59M
Findings
8
Programs
2
Organization: Behavioral Health Providers Association (NM)
Year: 2024 Accepted: 2025-08-25
Auditor: Tkm

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574620 2024-001 Significant Deficiency - AB
574621 2024-001 Significant Deficiency - AB
574622 2024-002 - - ABCEFGHIJLMNP
574623 2024-002 - - ABCEFGHIJLMNP
1151062 2024-001 Significant Deficiency - AB
1151063 2024-001 Significant Deficiency - AB
1151064 2024-002 - - ABCEFGHIJLMNP
1151065 2024-002 - - ABCEFGHIJLMNP

Programs

ALN Program Spent Major Findings
93.959 Covid-19 - Block Grants for Substance Use Prevention, Treatment, and Recovery Services (sapt Covid Relief) $1.09M Yes 2
93.958 Covid-19 - Block Grants for Community Mental Health Services (cmhs Covid Relief) $502,682 - 2

Contacts

Name Title Type
LTBNQ89P4RU9 Maggie McCowan Auditee
5052884481 Don Wittman Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of the Behavioral Health Providers Association (the “Association”) under programs of the federal government for the year ended June 30, 2024. De Minimis Rate Used: Both Rate Explanation: The Association has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance, but charges indirect costs as specifically allowed for by the individual grant awards. The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of the Behavioral Health Providers Association (the “Association”) under programs of the federal government for the year ended June 30, 2024.
Title: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of the Behavioral Health Providers Association (the “Association”) under programs of the federal government for the year ended June 30, 2024. De Minimis Rate Used: Both Rate Explanation: The Association has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance, but charges indirect costs as specifically allowed for by the individual grant awards. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Passthrough entity identifying numbers are presented where required and available.
Title: NOTE 3 – NON-CASH ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of the Behavioral Health Providers Association (the “Association”) under programs of the federal government for the year ended June 30, 2024. De Minimis Rate Used: Both Rate Explanation: The Association has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance, but charges indirect costs as specifically allowed for by the individual grant awards. The Association did not receive any federal awards in the form of non-cash assistance during the year.
Title: NOTE 4 – RECONCILIATION OF EXPENDITURES Accounting Policies: The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of the Behavioral Health Providers Association (the “Association”) under programs of the federal government for the year ended June 30, 2024. De Minimis Rate Used: Both Rate Explanation: The Association has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance, but charges indirect costs as specifically allowed for by the individual grant awards. The following is a reconciliation of expenditures reported on the schedule to the expenses reported in the statement of activities:
Title: NOTE 5 – INDIRECT COST RATE Accounting Policies: The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of the Behavioral Health Providers Association (the “Association”) under programs of the federal government for the year ended June 30, 2024. De Minimis Rate Used: Both Rate Explanation: The Association has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance, but charges indirect costs as specifically allowed for by the individual grant awards. The Association has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance, but charges indirect costs as specifically allowed for by the individual grant awards.
Title: NOTE 6 – SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of the Behavioral Health Providers Association (the “Association”) under programs of the federal government for the year ended June 30, 2024. De Minimis Rate Used: Both Rate Explanation: The Association has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance, but charges indirect costs as specifically allowed for by the individual grant awards. There are no sub-recipients of federal funds as of and for the year ended June 30, 2024
Title: NOTE 7 – LOANS Accounting Policies: The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of the Behavioral Health Providers Association (the “Association”) under programs of the federal government for the year ended June 30, 2024. De Minimis Rate Used: Both Rate Explanation: The Association has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance, but charges indirect costs as specifically allowed for by the individual grant awards. The Association did not expend federal awards related to loans or loan guarantees for the year ended June 30, 2024.

Finding Details

Finding 2024-001
Condition: During our review of the major program’s expense transactions, we noted the following instances of deficiencies in internal control over compliance:: In four out of five timesheets reviewed, there were errors and discrepancies that were not caught during management’s review of the timesheets, indicating that the control procedure is not operating effectively. .One out of three employment contracts reviewed were not signed by the employee and the appropriate supervisor. The signed copy of the employment contract could not be located. Management did not include indirect costs of $83,399 related to the major program in the SEFA. This was corrected by the auditors.
Finding 2024-001
Condition: During our review of the major program’s expense transactions, we noted the following instances of deficiencies in internal control over compliance:: In four out of five timesheets reviewed, there were errors and discrepancies that were not caught during management’s review of the timesheets, indicating that the control procedure is not operating effectively. .One out of three employment contracts reviewed were not signed by the employee and the appropriate supervisor. The signed copy of the employment contract could not be located. Management did not include indirect costs of $83,399 related to the major program in the SEFA. This was corrected by the auditors.
Finding 2024-002
The audit for the year ended June 30, 2024 was not completed and submitted to the FAC by the required deadline of March 31, 2025
Finding 2024-002
The audit for the year ended June 30, 2024 was not completed and submitted to the FAC by the required deadline of March 31, 2025
Finding 2024-001
Condition: During our review of the major program’s expense transactions, we noted the following instances of deficiencies in internal control over compliance:: In four out of five timesheets reviewed, there were errors and discrepancies that were not caught during management’s review of the timesheets, indicating that the control procedure is not operating effectively. .One out of three employment contracts reviewed were not signed by the employee and the appropriate supervisor. The signed copy of the employment contract could not be located. Management did not include indirect costs of $83,399 related to the major program in the SEFA. This was corrected by the auditors.
Finding 2024-001
Condition: During our review of the major program’s expense transactions, we noted the following instances of deficiencies in internal control over compliance:: In four out of five timesheets reviewed, there were errors and discrepancies that were not caught during management’s review of the timesheets, indicating that the control procedure is not operating effectively. .One out of three employment contracts reviewed were not signed by the employee and the appropriate supervisor. The signed copy of the employment contract could not be located. Management did not include indirect costs of $83,399 related to the major program in the SEFA. This was corrected by the auditors.
Finding 2024-002
The audit for the year ended June 30, 2024 was not completed and submitted to the FAC by the required deadline of March 31, 2025
Finding 2024-002
The audit for the year ended June 30, 2024 was not completed and submitted to the FAC by the required deadline of March 31, 2025