FAC Explorer

Audit 403121

FY End
2025-12-31
Total Expended
$1.37M
Findings
1
Programs
8
Organization: Mental Health Association in Orange County, Inc. (NY)
Year: 2025 Accepted: 2026-06-05
Auditor: RBT CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1216688 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.267 CONTINUUM OF CARE PROGRAM $763,794 Yes 1
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $216,688 Yes 0
16.575 CRIME VICTIM ASSISTANCE $96,947 Yes 0
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $96,755 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $81,479 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $78,188 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $23,193 Yes 0
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $17,255 Yes 0

Contacts

Name Title Type
EQX1B2ALCMP7 Sean Gerow Auditee
8453422400 Katelyn Tymczyszyn Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Mental Health Association in Orange County, Inc. under programs of the federal government for the year ended December 31, 2025. 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 Mental Health Association in Orange County, Inc., it is not intended to and does not present the financial position, changes in net position, or cash flows of Mental Health Association in Orange County, Inc.
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 to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The federal expenditures presented in the Schedule reconcile to the Grant Support Revenue reported in the Statement of Activities as follows: Federal expenditures as reported in the SEFA $1,374,299, Reconciling items: grants and contracts from non-federal sources $4,945,974. Total grants and contracts reported in the Statement of Activities $6,230,093

Finding Details

Finding 2025-001
U.S. Department of Housing and Urban Development 14.267 Continuum of Care N. Special Tests and Provisions - Significant Deficiency in Internal Control 2025-001 Rent Reasonableness Certification: Criteria: Per 24 CFR sections 578.49 (b)(2) and 578.51 (g) and (j), where grant funds are used to pay for rent, the rent paid must be reasonable in relation to rents being charged in the area for comparable space. Condition:The Organization uses an outside consultant to perform rent reasonableness calculations and certify the results in order to ensure rents paid with grant funds do not exceed HUD established fair market rental rates and that rents paid are reasonable in relation to rents being charged in the area for comparable space. Context:Rent reasonableness certifications were not performed timely for 4 of 5 leases tested. Cause:There is a potential that rents paid may not be within HUD compliance requirements if rent reasonableness certifications are not performed. Effect:Although certifications performed after year end validated rents paid during the year, the Organization did not follow its internal control procedures. Recommendation: RBT recommends that rent reasonableness certifications are performed timely for all lease renewals, when new participants are added, and when there are updates to existing leases or participants. Management's Response: See Corrective Action Plan.