FAC Explorer

Audit 43116

FY End
2022-06-30
Total Expended
$1.87M
Findings
2
Programs
4
Organization: Cmu (PA)
Year: 2022 Accepted: 2023-03-19
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48884 2022-001 Significant Deficiency - A
625326 2022-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $1.54M Yes 1
93.498 Provider Relief Fund $236,262 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $90,728 - 0
96.011 Social Security - Disability Insurance $8,981 - 0

Contacts

Name Title Type
GHFXPGBGTVN7 Mark Verano Auditee
7174417033 Kimberly Stank Auditor
No contacts on file

Notes to SEFA

Accounting Policies: CMU is the reporting entity for financial reporting purposes is defined in Note 1 to CMUs financial statements. The Schedule of Expenditures of Federal Awards includes only the expenditures of CMU. The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding 2022-001 Financial Statements/Activities Allowed or Unallowed ALN #93.778 Medicaid Cluster and DHS Mental Health/Intellectual Disabilities Program. Criteria: Billings for MH/ID services should be supported by actual expenditures related to the program. Condition: During the year under audit an employee submitted improper billings for MH/ID services. Cause: Internal controls were not operating effectively and proper verifications did not occur to ensure that reimbursed units of service were valid as documented by staff. Effect: CMU was reimbursed for unallowable expenditures for the MH/ID program. Questioned Costs: 12,831, which was accrued and paid back by CMU in September 2022. Recommendation: CMU should review internal controls and revise as necessary to ensure all billings to the Credible system for the MH/ID program are supported by actual expenditures. Management?s Response: CMU agrees with the finding and has implemented procedures to correct it. CMU has paid back the funds and has accrued for the amount in the financial statements.
Finding 2022-001
Finding 2022-001 Financial Statements/Activities Allowed or Unallowed ALN #93.778 Medicaid Cluster and DHS Mental Health/Intellectual Disabilities Program. Criteria: Billings for MH/ID services should be supported by actual expenditures related to the program. Condition: During the year under audit an employee submitted improper billings for MH/ID services. Cause: Internal controls were not operating effectively and proper verifications did not occur to ensure that reimbursed units of service were valid as documented by staff. Effect: CMU was reimbursed for unallowable expenditures for the MH/ID program. Questioned Costs: 12,831, which was accrued and paid back by CMU in September 2022. Recommendation: CMU should review internal controls and revise as necessary to ensure all billings to the Credible system for the MH/ID program are supported by actual expenditures. Management?s Response: CMU agrees with the finding and has implemented procedures to correct it. CMU has paid back the funds and has accrued for the amount in the financial statements.