FAC Explorer

Audit 51588

FY End
2022-06-30
Total Expended
$2.38M
Findings
2
Programs
7
Organization: Community Health and Counseling Services (ME)
Year: 2022 Accepted: 2023-03-30
Auditor: Berry Dunn McNeil & Parker LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42888 2022-002 Significant Deficiency - L
619330 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.37M Yes 1
10.766 Community Facilities Loans and Grants $540,383 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $139,158 - 0
14.157 Supportive Housing for the Elderly $75,490 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $60,154 - 0
14.195 Section 8 Housing Assistance Payments Program $46,512 - 0
93.603 Adoption Incentive Payments $45,909 - 0

Contacts

Name Title Type
G1KZKE3LFK44 Bernard Angst Auditee
2079470366 Tammy Michaud Auditor
No contacts on file

Notes to SEFA

Title: Basis for 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. De Minimis Rate Used: N Rate Explanation: The Agency does not participate in government grants or contracts that provide for specific indirect cost recovery rates. The Agency has not used the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) has been prepared in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The purpose of the Schedule is to present a summary of those activities of Community Health and Counseling Services and New England Home Health Care (the Agency) for the year ended June 30, 2022 that have been financed by the U.S. Government. For the purposes of the Schedule, federal awards include all federal assistance entered into between the federal government and the Agency and those federal funds awarded to the Agency by a prime recipient. Because the Schedule presents only a selected portion of the activities of the Agency, it is not intended to, and does not, present the consolidated financial position, changes in net assets, and cash flows of the Agency.

Finding Details

Finding 2022-002
Program Affected 93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services, agreement period February 15, 2021 through February 14, 2023. Criteria The Provider shall submit all of the reports listed to the Agency in accordance with the established deadlines. The Provider understands that the reports are due within the timeframes established and that the Agency will not make subsequent payment installments under this Agreement until such reports are received, reviewed, and accepted. Condition and Context Of the one report haphazardly selected for testing, it was unable to be tested as it was not provided. Questioned Costs None noted. Identification of Repeat Findings N/A Cause and Effect There is a systemic problem, due to inadequate procedures, there is no consistent process to retain reports, submissions, and review of reports. This noncompliance could result in payments under the contract being delayed. Recommendation BerryDunn recommends the Agency retain correspondence between staff to review reports prior to submission. Furthermore, when submitting a report through an online portal, we recommend a screen print is retained with a time stamp. Views of Responsible Officials Management agrees with the finding. See attached Planned Corrective Actions.
Finding 2022-002
Program Affected 93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services, agreement period February 15, 2021 through February 14, 2023. Criteria The Provider shall submit all of the reports listed to the Agency in accordance with the established deadlines. The Provider understands that the reports are due within the timeframes established and that the Agency will not make subsequent payment installments under this Agreement until such reports are received, reviewed, and accepted. Condition and Context Of the one report haphazardly selected for testing, it was unable to be tested as it was not provided. Questioned Costs None noted. Identification of Repeat Findings N/A Cause and Effect There is a systemic problem, due to inadequate procedures, there is no consistent process to retain reports, submissions, and review of reports. This noncompliance could result in payments under the contract being delayed. Recommendation BerryDunn recommends the Agency retain correspondence between staff to review reports prior to submission. Furthermore, when submitting a report through an online portal, we recommend a screen print is retained with a time stamp. Views of Responsible Officials Management agrees with the finding. See attached Planned Corrective Actions.