FAC Explorer

Audit 52397

FY End
2022-06-30
Total Expended
$1.90M
Findings
2
Programs
9
Organization: Mutual Ground Inc. (IL)
Year: 2022 Accepted: 2022-12-27
Auditor: Dugan + Lopatka CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46818 2022-001 - - E
623260 2022-001 - - E

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $348,328 - 0
16.575 Crime Victim Assistance $315,892 Yes 0
93.667 Social Services Block Grant $252,991 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $102,155 - 0
14.218 Community Development Block Grants/entitlement Grants $59,758 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $26,836 - 0
21.019 Coronavirus Relief Fund $16,955 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $5,140 - 0
97.024 Emergency Food and Shelter National Board Program $4,841 - 0

Contacts

Name Title Type
CJ6DT5L7W9M3 Michelle Meyer Auditee
6308970084 Ron Marklund Auditor
No contacts on file

Notes to SEFA

Title: Non-Cash Awards Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award activity of Mutual Ground, Inc. (the Organization) 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 the Schedule presents only a selected portion of the operations of the Organization, it is not intended to, and does not, represent the financial position, changes in net assets, or cash flows of the Organization. The accompanying schedule of expenditures of federal awards includes the federal award activity of Mutual Ground, Inc. (the Organization) 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 the Schedule presents only a selected portion of the operations of the Organization, it is not intended to, and does not, represent the financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not have any outstanding federal loans or loan guarantees or insurance atJune 30, 2022 and did not receive any federal non-cash awards during the year ended June 30, 2022.

Finding Details

Finding 2022-001
Department of Justice 2022-001 Crime Victim Assistance Program Criteria: Under the grant agreements, Mutual Ground, Inc. is required to have in place, policies and procedures to ensure the confidentiality of client information. Condition: Out of the 40 clients tested for eligibility, 2 of the files tested did not contain the signed confidentiality forms in the files. Cause: Mutual Ground, Inc. converted its files from paper to electronic and the confidentiality forms were erroneously excluded from the transfer for these two files. Effect: There is potential that Mutual Ground, Inc. was not following appropriate confidentiality procedures. Auditor?s Recommendation: We recommend Mutual Ground, Inc. review its files to ensure that all client files contain the required confidentiality forms. Management response: During this reporting period, Mutual Ground, Inc. instituted an electronic case management system. As we moved from paper to this more technologically efficient system, there were instances in which individuals in crisis were asked to access their email to sign documents. This proved to be difficult for staff to navigate with clients during the transition and confidentiality forms were missed. Our staff have now learned different ways to navigate our new system to ensure forms are signed. To eliminate/catch this from happening in the future, we have implemented a system in which each manager conducts electronic file audits on current clients and staff conduct peer reviews of files to catch any missing documents during their group supervision time.
Finding 2022-001
Department of Justice 2022-001 Crime Victim Assistance Program Criteria: Under the grant agreements, Mutual Ground, Inc. is required to have in place, policies and procedures to ensure the confidentiality of client information. Condition: Out of the 40 clients tested for eligibility, 2 of the files tested did not contain the signed confidentiality forms in the files. Cause: Mutual Ground, Inc. converted its files from paper to electronic and the confidentiality forms were erroneously excluded from the transfer for these two files. Effect: There is potential that Mutual Ground, Inc. was not following appropriate confidentiality procedures. Auditor?s Recommendation: We recommend Mutual Ground, Inc. review its files to ensure that all client files contain the required confidentiality forms. Management response: During this reporting period, Mutual Ground, Inc. instituted an electronic case management system. As we moved from paper to this more technologically efficient system, there were instances in which individuals in crisis were asked to access their email to sign documents. This proved to be difficult for staff to navigate with clients during the transition and confidentiality forms were missed. Our staff have now learned different ways to navigate our new system to ensure forms are signed. To eliminate/catch this from happening in the future, we have implemented a system in which each manager conducts electronic file audits on current clients and staff conduct peer reviews of files to catch any missing documents during their group supervision time.