FAC Explorer

Audit 390433

FY End
2024-06-30
Total Expended
$9.59M
Findings
3
Programs
4
Organization: Clare|matrix (CA)
Year: 2024 Accepted: 2026-03-05
Auditor: WITHUMSMITH+BROWN

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1176610 2024-002 Material Weakness Yes AB
1176611 2024-002 Material Weakness Yes AB
1176612 2024-002 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $1.27M Yes 1
93.788 OPIOID STR $889,147 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $736,818 Yes 1
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $675,616 Yes 0

Contacts

Name Title Type
DCCAL8GADYF8 Matt Walton Auditee
3103146200 Joe Cover Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of CLARE|MATRIX (the “Organization”) under programs of the federal government for the year ended June 30, 2024. 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”). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Expenditures reported on the Schedule 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
The Organization has elected not to use the 10% de minimis indirect cost rate as covered in section 200.414 in Uniform Guidance.

Finding Details

Finding 2024-002
Finding No. 2024-002 – Record Retention Assistance Listing Number: 93.959 Block Grants for Prevention and Treatment of Substance Abuse and 93.778- Medical Assistance Program (Medicaid Cluster) Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs Type: Material Weakness and Noncompliance Criteria: In accordance with Uniform Guidance 200.334, the Organization has retention requirements for records. Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for federal awards that are renewed annually, from the date of submission of the annual financial report, as reported to the federal awarding agency. Condition and Context: During our expenditure testing, we noted that adequate supporting documentation was not maintained for some of the cash disbursement expenditures tested. The finding relates to maintaining records in accordance with Federal regulations. Cause: The Organization experienced employee turnover in several departments. Effect or Potential Effect: If a non-federal entity fails to comply with federal statues, the federal awarding agency may take one or more of the following actions, (a) temporarily withhold cash payments pending correction of the deficiency by the non-federal entity, (b) disallow all or part of the cost of the activity or action not in compliance, (c) wholly or partly suspend or terminate the federal award, (d) initiate suspension proceedings, (e) withhold further federal awards for the program or (f) take other legally available remedies. Questioned Costs: $5,159 of questioned costs for program 93.959 and $3,653 of questioned costs for program 93.778 Recommendation: The Organization should take measures to maintain supporting documents in an electronic environment that are backed up electronically to prevent any loss of data in the event of a fire or breach. Client Response: In addition to our response to Finding 2024-001, we have hired a new Director of Human Resources as of December 2023. Most of the issues regarding record retention revolve around HR documentation. As such our new Director will have a significant impact on this process going forward more so in FY 24-25 rather than FY 23-24. We have taken steps to insure the Human Resources records are audit ready and we have implemented our own internal review process to insure record readiness.