FAC Explorer

Audit 365528

FY End
2023-12-31
Total Expended
$7.27M
Findings
2
Programs
7
Organization: Mental Health Association in Tulsa, Inc. Dba Mental Health Association Oklahoma (OK)
Year: 2023 Accepted: 2025-09-03
Auditor: Conklin Gilpin & Wertz PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575539 2023-003 Significant Deficiency - A
1151981 2023-003 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
93.958 Block Grants for Community Mental Health Services $1.92M Yes 1
21.023 Emergency Rental Assistance Program $1.26M Yes 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $434,327 Yes 0
64.024 Va Homeless Providers Grant and Per Diem Program $331,889 - 0
14.267 Continuum of Care Program $218,631 - 0
14.231 Emergency Solutions Grant Program $72,550 - 0
14.218 Community Development Block Grants/entitlement Grants $22,205 - 0

Contacts

Name Title Type
D7FHVPR8R7G7 John Manning Auditee
9185851213 Brent Allison Auditor
No contacts on file

Notes to SEFA

Title: A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Mental Health Association in Tulsa, Inc. (the Association) and is presented on the accrual basis of accounting. 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). 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 Association has not elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Mental Health Association in Tulsa, Inc. (the Association) and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.
Title: B – INDIRECT COST RATE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Mental Health Association in Tulsa, Inc. (the Association) and is presented on the accrual basis of accounting. 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). 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 Association has not elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Association has not elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: C – SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Mental Health Association in Tulsa, Inc. (the Association) and is presented on the accrual basis of accounting. 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). 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 Association has not elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Association provided no awards to subrecipients.

Finding Details

Finding 2023-003
Unsupported Costs Federal Program: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 U.S. Department of Health and Human Services passed through from Oklahoma Department of Mental Health and Substance Abuse Services Significant Deficiency Criteria: Management is responsible for the maintenance of accounting records adequate to support compliance with program requirements. Condition: During our testing of purchases made under the Block Grants for Community Mental Health Services, we tested 40 items. We noted that two of those items had no supporting invoices. Questioned Costs: $59,027 Context: A credit card became compromised and was deactivated in the accounting system. When the card was deactivated, all associated receipts and invoices were purged and could not be recovered. This card was only used for this program, and total credit card expenditures on the card totaled $59,027. Effect: Documentation supporting the transactions could not be obtained. Cause: The settings in the accounting software were inappropriate for proper data retention. Identification as a repeat finding: N/A Recommendation: We recommend management review documentation procedures in their accounting software to ensure that all documentation is retained as intended even in cases of data breaches, including considering backup storage. Views of responsible officials and planned corrective actions: Management is in agreement with recommendations and has begun reviewing backup procedures.
Finding 2023-003
Unsupported Costs Federal Program: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 U.S. Department of Health and Human Services passed through from Oklahoma Department of Mental Health and Substance Abuse Services Significant Deficiency Criteria: Management is responsible for the maintenance of accounting records adequate to support compliance with program requirements. Condition: During our testing of purchases made under the Block Grants for Community Mental Health Services, we tested 40 items. We noted that two of those items had no supporting invoices. Questioned Costs: $59,027 Context: A credit card became compromised and was deactivated in the accounting system. When the card was deactivated, all associated receipts and invoices were purged and could not be recovered. This card was only used for this program, and total credit card expenditures on the card totaled $59,027. Effect: Documentation supporting the transactions could not be obtained. Cause: The settings in the accounting software were inappropriate for proper data retention. Identification as a repeat finding: N/A Recommendation: We recommend management review documentation procedures in their accounting software to ensure that all documentation is retained as intended even in cases of data breaches, including considering backup storage. Views of responsible officials and planned corrective actions: Management is in agreement with recommendations and has begun reviewing backup procedures.