FAC Explorer

Audit 4341

FY End
2022-06-30
Total Expended
$1.23M
Findings
14
Programs
6
Organization: Comwell (IL)
Year: 2022 Accepted: 2023-11-28
Auditor: Few CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2542 2022-001 - - A
2543 2022-001 - - A
2544 2022-001 - - A
2545 2022-001 - - A
2546 2022-001 - - A
2547 2022-001 - - A
2548 2022-001 - - A
578984 2022-001 - - A
578985 2022-001 - - A
578986 2022-001 - - A
578987 2022-001 - - A
578988 2022-001 - - A
578989 2022-001 - - A
578990 2022-001 - - A

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $219,502 Yes 1
93.958 Block Grants for Community Mental Health Services $215,797 Yes 1
93.667 Social Services Block Grant $215,509 Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $165,246 - 1
93.276 Drug-Free Communities Support Program Grants $113,610 - 1
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $61,420 - 1

Contacts

Name Title Type
EASSRZAHHPH6 Kimber Browne Auditee
8883881971 Jennifer Heim Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - REPORTING ENTITY BASIS OF PRESENTATION AND ACCOUNTING Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Comwell and has been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles. The information in this schedule is also 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate allocation. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Comwell and has been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles. The information in this schedule is also 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements
Title: NOTE 2 - SUB-RECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Comwell and has been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles. The information in this schedule is also 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate allocation. None of the federal expenditures presented in the schedule were provided to sub-recipients.
Title: NOTE 3 - DESCRIPTION OF MAJOR FEDERAL PROGRAM Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Comwell and has been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles. The information in this schedule is also 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate allocation. The objective of the Social Services Block Grant is to enable each state and territory to furnish social services best suited to the needs of the individuals residing in the state or territory. The objective of the Block Grants for Community Mental Health Services is to provide financial assistance to States and Territories to enable them to carry out the State's plan for providing comprehensive community mental health services to adults with a serious mental illness and to children with a serious emotional disturbance; monitor the progress in implementing a comprehensive community based mental health system; provide technical assistance to States and the Mental Health Planning Council that will assist the States in planning and implementing a comprehensive community based mental health system.
Title: NOTE 4 - NON-CASH ASSISTANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Comwell and has been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles. The information in this schedule is also 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate allocation. The Organization received no non-cash assistance.
Title: NOTE 5 - INSURANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Comwell and has been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles. The information in this schedule is also 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate allocation. The federal programs presented in the previous schedule did not have separate program-specific insurance policies.
Title: NOTE 6 - LOANS/LOAN GUARANTEES/INTEREST SUBSIDIES Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Comwell and has been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles. The information in this schedule is also 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate allocation. The federal programs presented in the previous schedule did not have any loans, loan guarantees, or interest subsidies associated with them.
Title: NOTE 7 - DE MINIMIS COST RATE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Comwell and has been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles. The information in this schedule is also 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate allocation. The Organization has not elected to use the 10% de minimis indirect cost rate allocation

Finding Details

Finding 2022-001
Criteria: All recipients of federal awards are required to be aware of the federal source of funding to insure compliance. Condition: The Organization has several grants that were passed through the State of Illinois that were not identified, tracked, or treated as federal.. Cause: The Organization was unaware that federal funds could be passed through a State entity. Effect: The Organization was not in compliance with federal awards Uniform Guidance. Questioned Costs: None Recommendation: To help prevent noncompliance, the Organization should formally develop grant procedures to insure that all sources are identified and all compliance items are followed. Response: The Organization is in agreement with the finding and will review this procedure.
Finding 2022-001
Criteria: All recipients of federal awards are required to be aware of the federal source of funding to insure compliance. Condition: The Organization has several grants that were passed through the State of Illinois that were not identified, tracked, or treated as federal.. Cause: The Organization was unaware that federal funds could be passed through a State entity. Effect: The Organization was not in compliance with federal awards Uniform Guidance. Questioned Costs: None Recommendation: To help prevent noncompliance, the Organization should formally develop grant procedures to insure that all sources are identified and all compliance items are followed. Response: The Organization is in agreement with the finding and will review this procedure.
Finding 2022-001
Criteria: All recipients of federal awards are required to be aware of the federal source of funding to insure compliance. Condition: The Organization has several grants that were passed through the State of Illinois that were not identified, tracked, or treated as federal.. Cause: The Organization was unaware that federal funds could be passed through a State entity. Effect: The Organization was not in compliance with federal awards Uniform Guidance. Questioned Costs: None Recommendation: To help prevent noncompliance, the Organization should formally develop grant procedures to insure that all sources are identified and all compliance items are followed. Response: The Organization is in agreement with the finding and will review this procedure.
Finding 2022-001
Criteria: All recipients of federal awards are required to be aware of the federal source of funding to insure compliance. Condition: The Organization has several grants that were passed through the State of Illinois that were not identified, tracked, or treated as federal.. Cause: The Organization was unaware that federal funds could be passed through a State entity. Effect: The Organization was not in compliance with federal awards Uniform Guidance. Questioned Costs: None Recommendation: To help prevent noncompliance, the Organization should formally develop grant procedures to insure that all sources are identified and all compliance items are followed. Response: The Organization is in agreement with the finding and will review this procedure.
Finding 2022-001
Criteria: All recipients of federal awards are required to be aware of the federal source of funding to insure compliance. Condition: The Organization has several grants that were passed through the State of Illinois that were not identified, tracked, or treated as federal.. Cause: The Organization was unaware that federal funds could be passed through a State entity. Effect: The Organization was not in compliance with federal awards Uniform Guidance. Questioned Costs: None Recommendation: To help prevent noncompliance, the Organization should formally develop grant procedures to insure that all sources are identified and all compliance items are followed. Response: The Organization is in agreement with the finding and will review this procedure.
Finding 2022-001
Criteria: All recipients of federal awards are required to be aware of the federal source of funding to insure compliance. Condition: The Organization has several grants that were passed through the State of Illinois that were not identified, tracked, or treated as federal.. Cause: The Organization was unaware that federal funds could be passed through a State entity. Effect: The Organization was not in compliance with federal awards Uniform Guidance. Questioned Costs: None Recommendation: To help prevent noncompliance, the Organization should formally develop grant procedures to insure that all sources are identified and all compliance items are followed. Response: The Organization is in agreement with the finding and will review this procedure.
Finding 2022-001
Criteria: All recipients of federal awards are required to be aware of the federal source of funding to insure compliance. Condition: The Organization has several grants that were passed through the State of Illinois that were not identified, tracked, or treated as federal.. Cause: The Organization was unaware that federal funds could be passed through a State entity. Effect: The Organization was not in compliance with federal awards Uniform Guidance. Questioned Costs: None Recommendation: To help prevent noncompliance, the Organization should formally develop grant procedures to insure that all sources are identified and all compliance items are followed. Response: The Organization is in agreement with the finding and will review this procedure.
Finding 2022-001
Criteria: All recipients of federal awards are required to be aware of the federal source of funding to insure compliance. Condition: The Organization has several grants that were passed through the State of Illinois that were not identified, tracked, or treated as federal.. Cause: The Organization was unaware that federal funds could be passed through a State entity. Effect: The Organization was not in compliance with federal awards Uniform Guidance. Questioned Costs: None Recommendation: To help prevent noncompliance, the Organization should formally develop grant procedures to insure that all sources are identified and all compliance items are followed. Response: The Organization is in agreement with the finding and will review this procedure.
Finding 2022-001
Criteria: All recipients of federal awards are required to be aware of the federal source of funding to insure compliance. Condition: The Organization has several grants that were passed through the State of Illinois that were not identified, tracked, or treated as federal.. Cause: The Organization was unaware that federal funds could be passed through a State entity. Effect: The Organization was not in compliance with federal awards Uniform Guidance. Questioned Costs: None Recommendation: To help prevent noncompliance, the Organization should formally develop grant procedures to insure that all sources are identified and all compliance items are followed. Response: The Organization is in agreement with the finding and will review this procedure.
Finding 2022-001
Criteria: All recipients of federal awards are required to be aware of the federal source of funding to insure compliance. Condition: The Organization has several grants that were passed through the State of Illinois that were not identified, tracked, or treated as federal.. Cause: The Organization was unaware that federal funds could be passed through a State entity. Effect: The Organization was not in compliance with federal awards Uniform Guidance. Questioned Costs: None Recommendation: To help prevent noncompliance, the Organization should formally develop grant procedures to insure that all sources are identified and all compliance items are followed. Response: The Organization is in agreement with the finding and will review this procedure.
Finding 2022-001
Criteria: All recipients of federal awards are required to be aware of the federal source of funding to insure compliance. Condition: The Organization has several grants that were passed through the State of Illinois that were not identified, tracked, or treated as federal.. Cause: The Organization was unaware that federal funds could be passed through a State entity. Effect: The Organization was not in compliance with federal awards Uniform Guidance. Questioned Costs: None Recommendation: To help prevent noncompliance, the Organization should formally develop grant procedures to insure that all sources are identified and all compliance items are followed. Response: The Organization is in agreement with the finding and will review this procedure.
Finding 2022-001
Criteria: All recipients of federal awards are required to be aware of the federal source of funding to insure compliance. Condition: The Organization has several grants that were passed through the State of Illinois that were not identified, tracked, or treated as federal.. Cause: The Organization was unaware that federal funds could be passed through a State entity. Effect: The Organization was not in compliance with federal awards Uniform Guidance. Questioned Costs: None Recommendation: To help prevent noncompliance, the Organization should formally develop grant procedures to insure that all sources are identified and all compliance items are followed. Response: The Organization is in agreement with the finding and will review this procedure.
Finding 2022-001
Criteria: All recipients of federal awards are required to be aware of the federal source of funding to insure compliance. Condition: The Organization has several grants that were passed through the State of Illinois that were not identified, tracked, or treated as federal.. Cause: The Organization was unaware that federal funds could be passed through a State entity. Effect: The Organization was not in compliance with federal awards Uniform Guidance. Questioned Costs: None Recommendation: To help prevent noncompliance, the Organization should formally develop grant procedures to insure that all sources are identified and all compliance items are followed. Response: The Organization is in agreement with the finding and will review this procedure.
Finding 2022-001
Criteria: All recipients of federal awards are required to be aware of the federal source of funding to insure compliance. Condition: The Organization has several grants that were passed through the State of Illinois that were not identified, tracked, or treated as federal.. Cause: The Organization was unaware that federal funds could be passed through a State entity. Effect: The Organization was not in compliance with federal awards Uniform Guidance. Questioned Costs: None Recommendation: To help prevent noncompliance, the Organization should formally develop grant procedures to insure that all sources are identified and all compliance items are followed. Response: The Organization is in agreement with the finding and will review this procedure.