Audit 374094

Federal Agency: Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Numbers: MN0048L5K012316, MN0269L5K012211, MN0269L5K012312 Award Periods: 7/1/2024 – 6/30/2025, 1/1/2024 – 12/31/2024, 1/1/2025 – 12/31/2025 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Qualified Opinion) Criteria or specific requirement: Where grants are used to pay for rent for all or a part of a structure, the rent paid must be reasonable in relation to rents being charged in the area for comparable space. In addition, the rent may not exceed rents currently being charged by the same owner for comparable unassisted space (24 CFR 578.49(b)(1) and 24 CFR 578.51(g)) Condition: During our audit testing, we noted rent reasonableness documentation was not performed or performed after the rent expenses were paid. Context: During our testing 7 out of the 8 selections either did not have a rent calculation form filled out or the form was completed after the rent was paid. Questioned Costs: Unknown Cause: Procedures were not in place to fill out the rent calculation form. Effect: Rent paid may not be reasonable or in line with requirements. Repeat finding: Not a repeat finding Recommendation: CLA recommends that a policy is put in place to document the rent reasonableness procedures as well as documented review. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Certified Community Behavioral Health Clinic Expansion Grants Assistance Listing Number: 93.696 Federal Award Identification Numbers: 1H79SM088933 and 5H79SM088933-02 Award Periods: 9/30/2023 – 9/29/2024 and 9/30/2024 – 9/29/2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: CCBHCs are required to utilize a sliding fee scale that ensures that services to patients are not denied or limited due to an individual's inability to pay for services. Wilder has established a sliding fee policy and schedule based on current federal poverty guidelines. Condition: During our audit testing, we noted that the sliding fee scale was not being accurately followed in some instances. Context: During our testing 2 out of 30 selections did not use the correct sliding scale fee based on information provided by the client. The patients were charged $0 instead of a required $5 fee. Cause: Personnel did not calculate the correct fee based on the sliding fee scale. Effect: Participants would not be charged the correct fee based on the sliding fee scale. Repeat finding: Not a repeat finding Recommendation: CLA recommends training employees to review the sliding fee scale carefully to ensure the appropriate fee is charged. Views of responsible officials: There is no disagreement with the audit finding.