FAC Explorer

Audit 55915

FY End
2022-12-31
Total Expended
$2.27M
Findings
2
Programs
7
Organization: Arukah Institute of Healing, Inc. (IL)
Year: 2022 Accepted: 2023-09-26
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59444 2022-001 Significant Deficiency - AB
635886 2022-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $934,398 Yes 1
93.958 Block Grants for Community Mental Health Services $467,286 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $452,660 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $159,928 - 0
93.276 Drug-Free Communities Support Program Grants $117,047 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $100,591 - 0
93.696 Certified Community Behavioral Health Clinics $39,940 - 0

Contacts

Name Title Type
GGPFCBCUASU9 Marcy Cox Auditee
3094958758 John Hemming, CPA Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal award activity of Arukah Institute of Healing, Inc. under programs of the federal government for the year ended December 31, 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 Arukah Institute of Healing Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Arukah Institute of Healing, Inc.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: Y Rate Explanation: The auditee used the de minimis cost rate. Arukah Institute of Healing, Inc. does not have subrecipients or subrecipient expenses.

Finding Details

Finding 2022-001
Finding 2022-001 - Cost Allocation Department of Health and Human Services AL # 93.829 AL Number Grant Number Grant Period 93.829 H79SM083202 02/15/2021 - 02/14/2023 Questioned Costs: $0 How were questioned costs computed: N/A Condition: Arukah has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. During the year ended December 31, 2022, Arukah did not appropriately apply the rate to all grants. Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards (45 CFR Part 75.414(f) states that if chosen, this methodology once elected must be used consistently for all Federal awards. Cause: Arukah did not perform a true up of the 10 percent de minimis calculation as of December 31, 2022. Effect: Because of the above condition, Arukah was not in compliance this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend Arukah establish procedures to properly apply to 10 percent de minimis indirect cost rate to all grants. View of Responsible Officials: We agree with the recommendation and have begun implementing additional procedures.
Finding 2022-001
Finding 2022-001 - Cost Allocation Department of Health and Human Services AL # 93.829 AL Number Grant Number Grant Period 93.829 H79SM083202 02/15/2021 - 02/14/2023 Questioned Costs: $0 How were questioned costs computed: N/A Condition: Arukah has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. During the year ended December 31, 2022, Arukah did not appropriately apply the rate to all grants. Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards (45 CFR Part 75.414(f) states that if chosen, this methodology once elected must be used consistently for all Federal awards. Cause: Arukah did not perform a true up of the 10 percent de minimis calculation as of December 31, 2022. Effect: Because of the above condition, Arukah was not in compliance this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend Arukah establish procedures to properly apply to 10 percent de minimis indirect cost rate to all grants. View of Responsible Officials: We agree with the recommendation and have begun implementing additional procedures.