FAC Explorer

Audit 378742

FY End
2023-06-30
Total Expended
$859,340
Findings
5
Programs
6
Organization: Vermont Association for Mental Health and Addiction Recovery, INC (VT)
Year: 2023 Accepted: 2026-01-04
Auditor: JMM & ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1167581 2023-001 Material Weakness Yes L
1167582 2023-002 Material Weakness Yes L
1167583 2023-003 Material Weakness Yes I
1167584 2023-004 Material Weakness Yes B
1167585 2023-005 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
93.912 RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT $349,029 Yes 5
93.778 MEDICAL ASSISTANCE PROGRAM $133,745 Yes 0
93.788 OPIOID STR $88,409 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $19,971 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $4,983 Yes 0
93.665 EMERGENCY GRANTS TO ADDRESS MENTAL AND SUBSTANCE USE DISORDERS DURING COVID-19 $3,420 Yes 0

Contacts

Name Title Type
PN8JADJ2DGZ1 Daniel Franklin Auditee
8024900532 Randall L Sargent, CPA Auditor
No contacts on file

Notes to SEFA

The Schedule includes the federal award activity of Vermont Association for Mental Health and Addiction Recover, Inc. under programs of the Federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Vermont Association for Mental Health and Addiction Recovery, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Vermont Association for Mental Health and Addiction Recovery, Inc.

Finding Details

Finding 2023-001
Views of responsible officials: As a result of the fiscal year 2022 findings and leadership changes, VAMHAR experienced significant delays in contracting with an auditing firm to be able to do the audits for the years ended June 30, 2023, 2024 and 2025, and to get current with its filings. However, through changes in the board, staff and leadership, including contracting with an accountant since these recommendations were issued, VAMHAR has put into effect policies and internal controls to allow it to submit filings on time and in compliance going forward once the previous audits are filed.
Finding 2023-002
Views of responsible officials: We have created internal controls to ensure all grant reports are submitted on time.
Finding 2023-003
Views of responsible officials: VAMHAR is updating their procurement policy and internal controls to comply with the Uniform Guidance standards.
Finding 2023-004
Views of responsible officials: VAMHAR now has a time tracking procedure and approval process for payroll costs. Time tracking records are now kept digitally in a limited access shared drive. VAMHAR now has an invoice approval policy in place for documentation and approval of all invoices prior to payment.
Finding 2023-005
Views of responsible officials: VAMHAR has put internal controls and a process in place for approvals of journal entries and bank reconciliations as of fiscal year 2024.