FAC Explorer

Audit 45013

FY End
2022-09-30
Total Expended
$3.82M
Findings
2
Programs
6
Organization: The Crisis Center of Tampa Bay, INC (FL)
Year: 2022 Accepted: 2023-05-03
Auditor: Warren Averett LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
40078 2022-002 Material Weakness - L
616520 2022-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $1.47M Yes 1
93.788 State Opioid Response Discretionary Grant Myflvet $1.07M - 0
93.958 Regional Support Targeting Behavioral Health - Suicide Prevention $384,600 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $352,717 - 0
16.576 Crime Victim Compensation $338,515 - 0
93.958 Covid-19 Block Grants for Community Mental Health Services - Coronavirus Response and Relief $98,466 - 0

Contacts

Name Title Type
C11KVLEZJ5B1 Susan Leonard Auditee
8139694906 Michelle Sanchez Auditor
No contacts on file

Notes to SEFA

Title: CONTINGENCIES Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes thefederal grant activity of The Crisis Center of Tampa Bay, Inc. (the "Crisis Center") under programsof the federal government for the year ended September 30, 2022. The information in the Scheduleis presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR)Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards. Because the Schedule presents only a selected portion of the operations of theCrisis Center, it is not intended to and does not present the financial position, changes in netassets, or cash flows of the Crisis Center. All federal awards passed through other governmentagencies are included in the accompanying Schedule.2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are recognized following cost principles contained in Title 2U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards, wherein certain types of expenditures arenot allowable or are limited as to reimbursement.Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The Crisis Center has elected to use the 10% de minimis indirect cost rate as allowed under theUniform Guidance. The programs shown in the Schedule are subject to financial and compliance audits by grantor agencies which, if instances of material noncompliance are found, may result in disallowed expenditures and affect the Crisis Center's continued participation in specific programs. The amount of expenditures which may be disallowed by the grantor agencies cannot be determined at this time, although the Crisis Center expects such amounts, if any, to be immaterial.

Finding Details

Finding 2022-002
Finding 2022-002 ? Material Weakness ? Controls Over Grant Review and Reporting Federal Assistance Listing Number: 16.575 ? Crime Victim Assistance Condition: The Crisis Center did not have a control in place during the fiscal year ended September 30, 2022 to ensure that grant reimbursement requests were reviewed and approved by someone knowledgeable of the grants. Criteria: Internal controls should be put into place to provide reasonable assurance that the Crisis Center is completing and submitting accurate reimbursement requests to its funders. Cause: The Crisis Center had significant turnover in the grant manager position during the fiscal year. This turnover resulted in a lack of institutional knowledge regarding the Crisis Center?s grants. In addition, the Crisis Center was not properly staffed to allow for an independent review of the reimbursement requests prior to submission. Effect: The Crisis Center had several items that were submitted for reimbursement that were denied by the funders due to a lack of appropriate support. As a result, the Crisis Center did not obtain the full amount of award dollars that it was entitled to. Recommendation: Procedures should be implemented that require an independent review and approval of grant reimbursement requests by someone who is knowledgeable about the requirements of the grants. Views of Responsible Officials: See accompanying Corrective Action Plan.
Finding 2022-002
Finding 2022-002 ? Material Weakness ? Controls Over Grant Review and Reporting Federal Assistance Listing Number: 16.575 ? Crime Victim Assistance Condition: The Crisis Center did not have a control in place during the fiscal year ended September 30, 2022 to ensure that grant reimbursement requests were reviewed and approved by someone knowledgeable of the grants. Criteria: Internal controls should be put into place to provide reasonable assurance that the Crisis Center is completing and submitting accurate reimbursement requests to its funders. Cause: The Crisis Center had significant turnover in the grant manager position during the fiscal year. This turnover resulted in a lack of institutional knowledge regarding the Crisis Center?s grants. In addition, the Crisis Center was not properly staffed to allow for an independent review of the reimbursement requests prior to submission. Effect: The Crisis Center had several items that were submitted for reimbursement that were denied by the funders due to a lack of appropriate support. As a result, the Crisis Center did not obtain the full amount of award dollars that it was entitled to. Recommendation: Procedures should be implemented that require an independent review and approval of grant reimbursement requests by someone who is knowledgeable about the requirements of the grants. Views of Responsible Officials: See accompanying Corrective Action Plan.