FAC Explorer

Audit 395592

FY End
2025-06-30
Total Expended
$774,985
Findings
1
Programs
3
Organization: Archway Station, Inc. (MD)
Year: 2025 Accepted: 2026-03-30
Auditor: TURNBULL HOOVER & KAHL P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1191776 2025-002 Material Weakness Yes ABCEFGHIJLMNP

Programs

ALN Program Spent Major Findings
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $610,996 Yes 1
93.493 CONGRESSIONAL DIRECTIVES $42,805 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $20 Yes 0

Contacts

Name Title Type
L1PCBG45XY94 Charity Francis Auditee
3017771700 Bernard B. Kahl, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Archway Station, Inc. under programs of the federal government for the year ended June 30, 2025. The information in the 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 Archway Station, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Archway Station, Inc.
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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The United States Department of Health and Human Services has been designated oversight audit agency for the Archway Station, Inc.
Archway Station, Inc. has elected not to use the 15-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-002
Uniform Guidance Compliance Condition: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to adopt written policies relative to all federal awards. Criteria: Archway Station, Inc. has not developed and adopted written policies as required by the Uniform Guidance. Context: During the course of our single audit testing procedures, we noted Archway Station, Inc. had not developed and adopted the required written policies. No questioned costs were noted. Cause: Archway Station, Inc. was not aware of the Uniform Guidance requirement for written policies. Effect: Federal funds could be expended that do not meet Uniform Guidance requirements. Auditors’ Recommendations: We recommend that Archway Station, Inc. 1) develop and adopt written policies in compliance with the Uniform Guidance, and 2) incorporate ongoing grant training for personnel to stay current with all federal grant requirements including Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: We agree with the recommendation and will 1) develop and adopt written policies, procedures, and standards of conduct in compliance with the Uniform Guidance, and 2) initiate ongoing grant training for applicable personnel.