FAC Explorer

Audit 44919

FY End
2022-06-30
Total Expended
$4.10M
Findings
8
Programs
4
Organization: Harbor House, Incorporated of Fort Smith, Arkansas (AR)
Year: 2022 Accepted: 2023-03-29
Auditor: Landmark Plc Certified Public Accountants

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51804 2022-001 Material Weakness Yes P
51805 2022-001 Material Weakness Yes P
51806 2022-001 Material Weakness Yes P
51807 2022-001 Material Weakness Yes P
628246 2022-001 Material Weakness Yes P
628247 2022-001 Material Weakness Yes P
628248 2022-001 Material Weakness Yes P
628249 2022-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $733,308 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $371,838 Yes 1
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $328,314 - 0
93.788 Opioid Str $74,130 - 0

Contacts

Name Title Type
N3HML7AC5ZM5 Vickie McDaniel Auditee
4797854083 Deana Infield 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. The Organization has elected not to use the 10percent de minimis indirect cost rate allowed under the UniformGuidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal and State Awards (the schedule) includes the federal and state grant activity of both Harbor House, Inc. of Fort Smith, Arkansas and the entity previously known as Gateway House, Inc. (collectively, the Organization) under programs of the federal and state governments 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 the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2022-001
No. 2022-001: Preparation of the Schedule of Expenditures of Federal Awards ? SAPT (CFDA 93.959) Condition: As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Criteria and Cause: Internal control over financial reporting includes management?s control over the financial preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures in the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
Finding 2022-001
No. 2022-001: Preparation of the Schedule of Expenditures of Federal Awards ? SAPT (CFDA 93.959) Condition: As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Criteria and Cause: Internal control over financial reporting includes management?s control over the financial preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures in the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
Finding 2022-001
No. 2022-001: Preparation of the Schedule of Expenditures of Federal Awards ? SAPT (CFDA 93.959) Condition: As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Criteria and Cause: Internal control over financial reporting includes management?s control over the financial preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures in the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
Finding 2022-001
No. 2022-001: Preparation of the Schedule of Expenditures of Federal Awards ? SAPT (CFDA 93.959) Condition: As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Criteria and Cause: Internal control over financial reporting includes management?s control over the financial preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures in the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
Finding 2022-001
No. 2022-001: Preparation of the Schedule of Expenditures of Federal Awards ? SAPT (CFDA 93.959) Condition: As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Criteria and Cause: Internal control over financial reporting includes management?s control over the financial preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures in the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
Finding 2022-001
No. 2022-001: Preparation of the Schedule of Expenditures of Federal Awards ? SAPT (CFDA 93.959) Condition: As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Criteria and Cause: Internal control over financial reporting includes management?s control over the financial preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures in the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
Finding 2022-001
No. 2022-001: Preparation of the Schedule of Expenditures of Federal Awards ? SAPT (CFDA 93.959) Condition: As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Criteria and Cause: Internal control over financial reporting includes management?s control over the financial preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures in the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
Finding 2022-001
No. 2022-001: Preparation of the Schedule of Expenditures of Federal Awards ? SAPT (CFDA 93.959) Condition: As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Criteria and Cause: Internal control over financial reporting includes management?s control over the financial preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures in the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.