FAC Explorer

Audit 408500

FY End
2024-06-30
Total Expended
$6.68M
Findings
4
Programs
2
Organization: Net Treatment Services, Inc. D/b/a Net Community Care (PA)
Year: 2024 Accepted: 2026-08-04
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1225608 2024-002 Material Weakness Yes C
1225609 2024-002 Material Weakness Yes C
1225610 2024-002 Material Weakness Yes C
1225611 2024-002 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
93.658 FOSTER CARE TITLE IV-E $3.06M Yes 1
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $198,294 Yes 1

Contacts

Name Title Type
F82FANL8NZ93 Regan Kelly Auditee
2154084943 David Jacobson Auditor
No contacts on file

Notes to SEFA

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

Finding Details

Finding 2024-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Title IV-E & Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing Numbers: 93.658 & 93.645 Federal Award Identification Number and Year: 2220016-02 (2024) & 2220017-02 (2024) Award Period: July 1, 2023 through June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance- Cash Management Criteria: Accurate invoices need to be prepared using actual expenses incurred, reviewed, and submitted to funders. This process is vital in order to accurately state the Organization's revenue internal control to ensure there are no material misstatements contained within the financial statements. Condition: During our testing of cash management invoices, it was noted that invoices were not being approved before submission. Context: It was noted through testing of cash management invoices that all invoices tested did not have proper approvals before submission. Cause: Lack of internal control processes. Effect: Lack of review and approval of invoices before submission can lead to misstatements in the financial statements and incorrect use of federal awards. Repeat Finding: Yes Recommendation: We recommend that management ensure that all invoices are reviewed and approved before submission. Views of Responsible Officials: Please refer to NET Treatment Services, Inc., dba: NET Community Care’s Corrective Action Plan.