FAC Explorer

Audit 407429

FY End
2023-08-31
Total Expended
$1.10M
Findings
6
Programs
1
Organization: LAND MANOR, INC. (TX)
Year: 2023 Accepted: 2026-07-20
Auditor: A BRICKS COGGIN CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1224015 2023-003 Material Weakness Yes N
1224016 2023-004 Material Weakness Yes P
1224017 2023-005 Material Weakness Yes P
1224018 2023-003 Material Weakness Yes N
1224019 2023-004 Material Weakness Yes P
1224020 2023-005 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $307,094 Yes 0

Contacts

Name Title Type
RK6JY6LK3K13 Arlene Greene Auditee
4098383946 Bricks Coggin Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of Land Manor, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State of Texas Single Audit Circular.
Federal and state grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant.
The period of availability for federal and state grant funds for the purpose of liquidation of outstanding obligations made on or before the ending date of the federal project period extended 90 days beyond the federal project period ending date or as specified in a program regulation, in accordance with provisions in Office of Management and Budget (OMB) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards - Section 200.343 Closeout and the State of Texas Single Audit Circular.
Land Manor, Inc. does not utilize a Federal or State indirect cost rate for unit rate contracts. The indirect cost for cost reimbursement programs is based on a cost allocation plan that is approved by the awarding entity.

Finding Details

Finding 2023-003
Block Grant for Prevention and Treatment of Substance Abuse (CFDA 93.959) U.S. Department of Health and Human Services, Passed through Texas Health and Human Services Commission, Contract No. HHS000663700139, Treatment Adult Services (TRA) Outpatient and Residential and Contract No. HHS000663700187, Treatment Female Services (TRF) Outpatient and Residential. Compliance – Special Testing Criteria: TRA and TRF– Intensive Residential Program requires client follow up 60-90 days after plan completion. Condition and Context: Of 20 client files reviewed, (which represented 209 required components) 3 contained no discharge summary, 8 contained no discharge follow-up and 7 lacked a checklist that allows for monitoring. Cause: See explanation of Findings 2023-001. Effect: Lack of documentation of progress notes and discharge summary prevents accumulation of meaningful success rate statistics. Recommendation: Management should emphasize the need to complete and document each program requirement. View of Responsible Party: Management concurs with recommendation. See Corrective Action Plan.
Finding 2023-004
Block Grant for Prevention and Treatment of Substance Abuse (CFDA 93.959) U.S. Department of Health and Human Services, Passed through Texas Health and Human Services Commission, Contract No. HHS000663700139 (TRA) and Contract No. HHS000663700187 (TRF) Internal Control – Control Activities Criteria: Control Activities should be such that program compliance requirements are met on a timely basis and required reporting occurs contemporaneously. Condition, Cause and Effect: See Findings 2023-002. Recommendation: See Findings 2023-003. View of Responsible Party: Management concurs with recommendation. See Corrective Action Plan.
Finding 2023-005
Block Grant for Prevention and Treatment of Substance Abuse (CFDA 93.959) U.S. Department of Health and Human Services, Passed through Texas Health and Human Services Commission, Contract No. HHS000663700139 (TRA) and Contract No. HHS000663700187 (TRF) Internal Control – Monitoring Criteria: Monitoring should be such that there is an assurance that control activities are being performed in a timely manner. Condition: Monitoring activities were not performed on regular contemporaneous basis. Cause: As was the case with Control Environment and Monitoring as referenced in Findings 2023-001 and 2023-002, Monitoring of Federal Program Compliance was negatively impacted by staff focus and failure to assign responsibility for the monitoring process. Effect: As a result of these conditions, deficiencies in Program Compliance were not recognized on a timely basis. Recommendation: Management should consider establishing a formal monthly compliance review checklist including but not limited to program, compliance step, preparer initials, and date. View of Responsible Party: Management concurs with recommendation. See Corrective Action Plan.