FAC Explorer

Audit 43837

FY End
2022-06-30
Total Expended
$1.75M
Findings
4
Programs
6
Organization: Comprehensive Mental Health Center of Tacoma-Pierce County (WA)
Year: 2022 Accepted: 2023-08-29
Auditor: Dp&c

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42850 2022-001 Significant Deficiency Yes P
42851 2022-002 Significant Deficiency - P
619292 2022-001 Significant Deficiency Yes P
619293 2022-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $884,000 Yes 2
93.498 Provider Relief Fund $378,212 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $235,478 - 0
93.788 Opioid Str $231,688 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $12,727 - 0
93.958 Block Grants for Community Mental Health Services $10,751 - 0

Contacts

Name Title Type
JPF3HJDYFMZ2 Dan Gehl Auditee
2538965800 Ed Ramos Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Comprehensive Mental Health Center of Tacoma-Pierce County d/b/a Comprehensive Life Resources under programs of the federal government for the year ended June 30, 2022. 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 this schedule presents only a selected portion of the operations of Comprehensive Mental Health Center of Tacoma-Pierce County d/b/a Comprehensive Life Resources, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of Comprehensive Mental Health Center of Tacoma-Pierce County d/b/a Comprehensive Life Resources. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements. Expenditures reported on the accompanying schedule of expenditures of federal awards 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. Comprehensive Mental Health Center of Tacoma-Pierce County d/b/a Comprehensive Life Resources has elected not to use the 10 percent de minimis indirect cost allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
The Uniform Guidance requires a non-federal entity that has expended federal awards to have written policies pertaining to its federal grants for payments, procurement, allowable costs charged to federal programs, and compensation. Although the Organization has processes and written policies, there is no formal written policies and procedures that specifically covers the criteria requirements under the Uniform Guidance. This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance due to changes in accounting personnel and accounting systems. As a result of this condition, the Organization can potentially not comply with criteria requirements under the Uniform Guidance.
Finding 2022-002
The Uniform Guidance requires a non-federal entity that has expended federal awards to have proper oversight over allowable costs charged to federal programs. Although the Organization complied over allowable costs charged to the federal program, there was no evidence of oversight over the reimbursement requests that specifically covers the criteria requirements under the Uniform Guidance. This condition appears to be the result of the Organization not keeping records of their authorized reimbursement requests before it gets submitted to the federal program.
Finding 2022-001
The Uniform Guidance requires a non-federal entity that has expended federal awards to have written policies pertaining to its federal grants for payments, procurement, allowable costs charged to federal programs, and compensation. Although the Organization has processes and written policies, there is no formal written policies and procedures that specifically covers the criteria requirements under the Uniform Guidance. This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance due to changes in accounting personnel and accounting systems. As a result of this condition, the Organization can potentially not comply with criteria requirements under the Uniform Guidance.
Finding 2022-002
The Uniform Guidance requires a non-federal entity that has expended federal awards to have proper oversight over allowable costs charged to federal programs. Although the Organization complied over allowable costs charged to the federal program, there was no evidence of oversight over the reimbursement requests that specifically covers the criteria requirements under the Uniform Guidance. This condition appears to be the result of the Organization not keeping records of their authorized reimbursement requests before it gets submitted to the federal program.