FAC Explorer

Audit 412118

FY End
2025-12-31
Total Expended
$4.92M
Findings
1
Programs
7
Organization: Mental Health and Recovery for Licking and Knox Counties (OH)
Year: 2025 Accepted: 2026-09-25
Auditor: CHARLES E HARRIS & ASSOCIATES INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236563 2025-001 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.70M Yes 1
93.788 OPIOID STR $1.07M Yes 0
93.912 RURAL HEALTHCARE SERVICES PROGRAMS $247,525 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $112,069 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $91,060 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $48,614 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $42,165 Yes 0

Contacts

Name Title Type
DH1PYWK9NEC6 Stacey Baxter Auditee
7405221234 John Phillips Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Board under programs of the federal government for the year ended December 31, 2025. The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. Requirements for 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 the Board, it is not intended to and does not present the financial position or changes in net position of the Board.
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditure may or may not be allowable or may be limited as to reimbursement.
The Board has elected not to use the 10 to 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Board passes certain federal awards received from the Ohio Department of Mental Health and Addiction Services to other governments or not-for-profit agencies (subrecipients). As Note B describes, the Board reports expenditures of Federal Awards to subrecipients when paid in cash.
Certain Federal programs require the Board to contribute non-Federal funds (matching funds) to support the Federally funded programs. The Board has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.

Finding Details

Finding 2025-001
45 C.F.R. § 75.352(a) and (d) requires that all pass-through entities monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. The Board entered into an agreement with Behavioral Health Partners of Central Ohio, Inc. and passed through $2,700,000 of federal Coronavirus State and Local Fiscal Recovery Funds to them. The Board did not properly monitor the activity of the subrecipient related to the grant requirements. Without adequate procedures in place to monitor subrecipient compliance with federal statutes, laws and regulations, there is an increased risk subrecipients may misuse subaward funds for unauthorized purposes. This could lead to fines, penalties, or repayment of program funding being imposed by the federal grantor agency. The Board should evaluate its current control procedures and processes over subrecipient monitoring and update them as necessary to reasonably ensure compliance with 45 C.F.R. § 75.352. The Board should ensure that subrecipients are properly notified of the subaward along with the requirements imposed by the pass through-entity on the subrecipient. The Board should also perform monitoring procedures over the subrecipient activity to ensure that the grant requirements are met.