FAC Explorer

Audit 408499

FY End
2024-06-30
Total Expended
$3.47M
Findings
1
Programs
5
Organization: Northeast Treatment Centers, Inc. (PA)
Year: 2024 Accepted: 2026-08-04
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1225607 2024-002 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
93.658 FOSTER CARE TITLE IV-E $1.51M Yes 0
93.696 CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS $868,425 Yes 1
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $613,471 Yes 0
93.788 OPIOID STR $427,986 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $14,095 Yes 0

Contacts

Name Title Type
XDLVD9ASVKN5 Regan Kelly Auditee
2154084943 David Jacobson Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal, state, city, and county awards (the Schedule) includes the federal award activity of NorthEast Treatment Centers, Inc. 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 NorthEast Treatment Centers, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of NorthEast Treatment Centers, Inc.

Finding Details

Finding 2024-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Certified Community Behavioral Health Clinic Expansion Grants Assistance Listing Numbers: 93.696 Federal Award Identification Number and Year: 5H79SM086813-02 (2024) Award Period: September 30, 2022 through September 29, 2026 Type of Finding: Material Weakness in Internal Control over Compliance- Cash Management Criteria: Drawdowns need to be reviewed and approved before submission. This process is vital in order to ensure proper controls are in place to mitigate any misstatements from entering into the financial statements. Condition: During our testing of cash management drawdowns, it was noted that drawdowns were not being approved internally before submission. This led to an overdrawing of funds during the year. However, as of year-end there were more expenses incurred than funds drawn down. Context: It was noted through testing of 2 cash management drawdowns that all drawdowns tested did not have proper approvals or reviews noted before submission. Cause: Lack of internal control process Effect: Lack of review and approval before submission can lead to misstatements in the financial statements and incorrect use of federal awards. Repeat Finding: No Recommendation: We recommend that management ensure that all drawdowns are reviewed and approved before submission. Views of Responsible Officials: Please refer to NorthEast Treatment Centers, Inc.’s Corrective Action Plan.