Audit 52636

FY End
2022-09-30
Total Expended
$2.75M
Findings
14
Programs
6
Year: 2022 Accepted: 2023-06-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
44022 2022-001 Material Weakness Yes P
44023 2022-001 Material Weakness Yes P
44024 2022-001 Material Weakness Yes P
44025 2022-001 Material Weakness Yes P
44026 2022-001 Material Weakness Yes P
44027 2022-001 Material Weakness Yes P
44028 2022-001 Material Weakness Yes P
620464 2022-001 Material Weakness Yes P
620465 2022-001 Material Weakness Yes P
620466 2022-001 Material Weakness Yes P
620467 2022-001 Material Weakness Yes P
620468 2022-001 Material Weakness Yes P
620469 2022-001 Material Weakness Yes P
620470 2022-001 Material Weakness Yes P

Contacts

Name Title Type
HQFMSQCKFZ53 Michael Prudence Auditee
5208383922 Melissa Seida Auditor
No contacts on file

Notes to SEFA

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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were $791,276.
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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization under programs of the federal government for the year ended September 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.
Title: Provider Relief Fund 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 auditee did not use the de minimis cost rate. Under terms and conditions of the Provider Relief Fund (PRF) under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the Organization is required to report COVID-19 related expenses and lost revenue to the U.S. Department of Health and Human Services (HHS). Guidance from HHS has required the reporting of the COVID-19 related expenses and lost revenue in certain reporting periods based on when the funds were received.The 2022 Schedule includes PRF of $75,687 which was received by the Organization after July 1, 2020. The Organization recognized $75,687 as revenue in its 2021 statement of operations and changes in net assets, as the terms and conditions of the PRF grant were satisfied by the Organization. HHS requires the total PRF amount $75,687 received after July 1, 2020 to be reported on the 2022 Schedule.

Finding Details

This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.
This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.
This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.
This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.
This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.
This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.
This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.
This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.
This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.
This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.
This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.
This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.
This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.
This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.