FAC Explorer

Audit 409042

FY End
2025-12-31
Total Expended
$1.76M
Findings
1
Programs
4
Organization: Valley Behavioral Health, Incorporated and Affiliates (UT)
Year: 2025 Accepted: 2026-08-13
Auditor: TANNER LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1226428 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.696 CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS $1.00M Yes 0
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $355,576 Yes 1
14.267 CONTINUUM OF CARE PROGRAM $226,867 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $177,500 Yes 0

Contacts

Name Title Type
SJKJJHD5LEK1 Spencer Seaquist Auditee
8017225164 Douglas J Hansen Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Valley Behavioral Health, Incorporated (VBH) and its affiliate, Salt Lake Mental Health Housing, Inc. (SLMHH), under programs of the federal government for the year ended December 31, 2025. The activities of other VBH affiliates are not required to be included in the Schedule. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 consolidated operations of Valley Behavioral Health, Incorporated, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of Valley Behavioral Health, Incorporated.
(1) Expenditures 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. (2) VBH elected not to use the 10% de minimis indirect cost rate. (3) Pass-through entity identifying numbers are presented where available.

Finding Details

Finding 2025-001
2025 – 001 Completeness of schedule of expenditures of federal awards (Significant Deficiency) Criteria: Federal awards are required to be reported on the Schedule of Expenditures of Federal Awards (SEFA) whenexpenditures are incurred (2 CFR §200.502). Condition: The Organization received a federal award that was not included on the original version of the SEFA provided to us in conjunction with the audit. Cause: The Organization did not have adequate procedures in place to identify all federal awards and ensure they were properly reflected on the SEFA. Effect: Federal award expenditures were initially understated on the 2025 SEFA by $177,500. Recommendation: The Organization should strengthen its process of reviewing amendments to contracts to ensure funding changes are properly identified and tracked. Views of Responsible Officials: Management acknowledges the finding and corrected the 2025 SEFA to include the omitted award expenditures. The Organization’s Controller will implement formal federal grant management policies and procedures to ensure all federal awards are properly identified, tracked, and reported on the SEFA in accordance with 2 CFR §200.502, including noting funding source changes year to year.