FAC Explorer

Audit 44357

FY End
2022-06-30
Total Expended
$2.10M
Findings
6
Programs
7
Organization: Crossroads Rehabilitation Center, Inc. (IN)
Year: 2022 Accepted: 2023-02-16
Auditor: Greenwalt CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48126 2022-001 Material Weakness - P
48127 2022-001 Material Weakness - P
48128 2022-001 Material Weakness - P
624568 2022-001 Material Weakness - P
624569 2022-001 Material Weakness - P
624570 2022-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $893,995 Yes 0
17.805 Homeless Veterans Reintegration Project $299,115 - 0
93.498 Provider Relief Fund $178,159 - 1
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $131,130 - 1
96.008 Social Security - Work Incentives Planning and Assistance Program $62,719 - 0
21.019 Coronavirus Relief Fund $23,552 - 1
93.464 Acl Assistive Technology $18,378 - 0

Contacts

Name Title Type
U617S5ESDNM5 Techia Brewer Auditee
3174662016 Amanda Meko, Cpa, Cgma Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported 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. As instructed in the OMB Compliance Supplement, Provider Relief Funds, Assistance Listing #93.498, of $178,159 that were received in period 2 (July 1, 2020 to December 31, 2020) have been included in the Schedule. De Minimis Rate Used: Y Rate Explanation: Crossroads has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance except from federal awards by the U.S. Department of Education. The U.S. Department of Education requires a de minimis cost rate of 8-percent. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Crossroads Rehabilitation Center, Inc. (Crossroads) 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 of Federal Awards (Uniform Guidance). Because the Schedules represents only a selected of the operations of Crossroads, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Crossroads.
Title: Loan/Loan Guarantee Outstanding Balances Accounting Policies: Expenditures reported 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. As instructed in the OMB Compliance Supplement, Provider Relief Funds, Assistance Listing #93.498, of $178,159 that were received in period 2 (July 1, 2020 to December 31, 2020) have been included in the Schedule. De Minimis Rate Used: Y Rate Explanation: Crossroads has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance except from federal awards by the U.S. Department of Education. The U.S. Department of Education requires a de minimis cost rate of 8-percent. ACL ASSISTIVE TECHNOLOGY (93.464) - Crossroads administers an ACL Assistive Technology Loan Fund and balances and transactions relating to this program are included in Crossroads' basic financial statements. Loans outstanding at the beginning of the year were $51,578. Loans made during the year totaling $18,378 are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2022 was $58,751.

Finding Details

Finding 2022-001
MATERIAL WEAKNESSES Finding 2022-001 Criteria: According to- 2 CFR 200.508(a) The auditee must prepare appropriate financial statements, including the schedule of expenditures of Federal awards (SEFA) in accordance with 2 CFR 200.510. As instructed in the OMB Compliance Supplement, Provider Relief Funds (PRF) should be reported on the SEFA based upon the PRF report that is required to be submitted to the HRSA reporting portal. For example, PRF funds received in period 2 (July 1, 2020 to December 31, 2020) should be reported on the SEFA for fiscal year ends of December 31, 2021 through December 31, 2022. Condition: Federal awards totaling $332,841, including Provider Relief Funds received in period 2 of $178,159, were excluded from the SEFA. Cause: Crossroads had significant turnover within the accounting department and the new personnel had not been aware of the PRF funds received in a prior fiscal year. In addition, there was no overlap in the CFO position to provide for a smooth transition. Effect: An audit adjustment was made to report the three awards on the SEFA totaling $332,841. Recommendation: We recommend that Crossroads retain documentation regarding the information used to prepare the SEFA, along with notes for future years to assist with future personnel transitions. View of responsible officials: See attached corrective action plan.
Finding 2022-001
MATERIAL WEAKNESSES Finding 2022-001 Criteria: According to- 2 CFR 200.508(a) The auditee must prepare appropriate financial statements, including the schedule of expenditures of Federal awards (SEFA) in accordance with 2 CFR 200.510. As instructed in the OMB Compliance Supplement, Provider Relief Funds (PRF) should be reported on the SEFA based upon the PRF report that is required to be submitted to the HRSA reporting portal. For example, PRF funds received in period 2 (July 1, 2020 to December 31, 2020) should be reported on the SEFA for fiscal year ends of December 31, 2021 through December 31, 2022. Condition: Federal awards totaling $332,841, including Provider Relief Funds received in period 2 of $178,159, were excluded from the SEFA. Cause: Crossroads had significant turnover within the accounting department and the new personnel had not been aware of the PRF funds received in a prior fiscal year. In addition, there was no overlap in the CFO position to provide for a smooth transition. Effect: An audit adjustment was made to report the three awards on the SEFA totaling $332,841. Recommendation: We recommend that Crossroads retain documentation regarding the information used to prepare the SEFA, along with notes for future years to assist with future personnel transitions. View of responsible officials: See attached corrective action plan.
Finding 2022-001
MATERIAL WEAKNESSES Finding 2022-001 Criteria: According to- 2 CFR 200.508(a) The auditee must prepare appropriate financial statements, including the schedule of expenditures of Federal awards (SEFA) in accordance with 2 CFR 200.510. As instructed in the OMB Compliance Supplement, Provider Relief Funds (PRF) should be reported on the SEFA based upon the PRF report that is required to be submitted to the HRSA reporting portal. For example, PRF funds received in period 2 (July 1, 2020 to December 31, 2020) should be reported on the SEFA for fiscal year ends of December 31, 2021 through December 31, 2022. Condition: Federal awards totaling $332,841, including Provider Relief Funds received in period 2 of $178,159, were excluded from the SEFA. Cause: Crossroads had significant turnover within the accounting department and the new personnel had not been aware of the PRF funds received in a prior fiscal year. In addition, there was no overlap in the CFO position to provide for a smooth transition. Effect: An audit adjustment was made to report the three awards on the SEFA totaling $332,841. Recommendation: We recommend that Crossroads retain documentation regarding the information used to prepare the SEFA, along with notes for future years to assist with future personnel transitions. View of responsible officials: See attached corrective action plan.
Finding 2022-001
MATERIAL WEAKNESSES Finding 2022-001 Criteria: According to- 2 CFR 200.508(a) The auditee must prepare appropriate financial statements, including the schedule of expenditures of Federal awards (SEFA) in accordance with 2 CFR 200.510. As instructed in the OMB Compliance Supplement, Provider Relief Funds (PRF) should be reported on the SEFA based upon the PRF report that is required to be submitted to the HRSA reporting portal. For example, PRF funds received in period 2 (July 1, 2020 to December 31, 2020) should be reported on the SEFA for fiscal year ends of December 31, 2021 through December 31, 2022. Condition: Federal awards totaling $332,841, including Provider Relief Funds received in period 2 of $178,159, were excluded from the SEFA. Cause: Crossroads had significant turnover within the accounting department and the new personnel had not been aware of the PRF funds received in a prior fiscal year. In addition, there was no overlap in the CFO position to provide for a smooth transition. Effect: An audit adjustment was made to report the three awards on the SEFA totaling $332,841. Recommendation: We recommend that Crossroads retain documentation regarding the information used to prepare the SEFA, along with notes for future years to assist with future personnel transitions. View of responsible officials: See attached corrective action plan.
Finding 2022-001
MATERIAL WEAKNESSES Finding 2022-001 Criteria: According to- 2 CFR 200.508(a) The auditee must prepare appropriate financial statements, including the schedule of expenditures of Federal awards (SEFA) in accordance with 2 CFR 200.510. As instructed in the OMB Compliance Supplement, Provider Relief Funds (PRF) should be reported on the SEFA based upon the PRF report that is required to be submitted to the HRSA reporting portal. For example, PRF funds received in period 2 (July 1, 2020 to December 31, 2020) should be reported on the SEFA for fiscal year ends of December 31, 2021 through December 31, 2022. Condition: Federal awards totaling $332,841, including Provider Relief Funds received in period 2 of $178,159, were excluded from the SEFA. Cause: Crossroads had significant turnover within the accounting department and the new personnel had not been aware of the PRF funds received in a prior fiscal year. In addition, there was no overlap in the CFO position to provide for a smooth transition. Effect: An audit adjustment was made to report the three awards on the SEFA totaling $332,841. Recommendation: We recommend that Crossroads retain documentation regarding the information used to prepare the SEFA, along with notes for future years to assist with future personnel transitions. View of responsible officials: See attached corrective action plan.
Finding 2022-001
MATERIAL WEAKNESSES Finding 2022-001 Criteria: According to- 2 CFR 200.508(a) The auditee must prepare appropriate financial statements, including the schedule of expenditures of Federal awards (SEFA) in accordance with 2 CFR 200.510. As instructed in the OMB Compliance Supplement, Provider Relief Funds (PRF) should be reported on the SEFA based upon the PRF report that is required to be submitted to the HRSA reporting portal. For example, PRF funds received in period 2 (July 1, 2020 to December 31, 2020) should be reported on the SEFA for fiscal year ends of December 31, 2021 through December 31, 2022. Condition: Federal awards totaling $332,841, including Provider Relief Funds received in period 2 of $178,159, were excluded from the SEFA. Cause: Crossroads had significant turnover within the accounting department and the new personnel had not been aware of the PRF funds received in a prior fiscal year. In addition, there was no overlap in the CFO position to provide for a smooth transition. Effect: An audit adjustment was made to report the three awards on the SEFA totaling $332,841. Recommendation: We recommend that Crossroads retain documentation regarding the information used to prepare the SEFA, along with notes for future years to assist with future personnel transitions. View of responsible officials: See attached corrective action plan.