FAC Explorer

Audit 6303

FY End
2022-06-30
Total Expended
$854,333
Findings
8
Programs
5
Organization: Brenda Thibeault (CT)
Year: 2022 Accepted: 2023-12-12
Auditor: Doherty Beals and Banks PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3994 2022-002 Material Weakness - AB
3995 2022-003 Material Weakness - ABI
3996 2022-002 Material Weakness - AB
3997 2022-003 Material Weakness - ABI
580436 2022-002 Material Weakness - AB
580437 2022-003 Material Weakness - ABI
580438 2022-002 Material Weakness - AB
580439 2022-003 Material Weakness - ABI

Programs

ALN Program Spent Major Findings
93.958 Block Grants for Community Mental Health Services $230,900 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $212,131 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $120,890 - 2
93.788 Opioid Str $97,307 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $43,930 - 0

Contacts

Name Title Type
T4AMGKLWF7L4 Brenda Thibeault Auditee
8608482800 Stacey Gualtieri Auditor
No contacts on file

Notes to SEFA

Title: Basic Financial Statements Accounting Policies: Grant expenditures are allocated according to the SERAC Board of Director's approved Cost Allocation Plan. Revenue is recognized to the extent of expenditures. De Minimis Rate Used: N Rate Explanation: SERAC elected not to use the 10% Indirect Cost Rate. Items typically included in an Indirect rate are included in the grant budgets. The accounting policies of Southeastern Regional Action Council on Substance Abuse, Inc. conform to the accounting principles generally accepted in the United States of America as applicable to nonprofit organizations.
Title: Schedule of Expenditures Of Federal Awards Accounting Policies: Grant expenditures are allocated according to the SERAC Board of Director's approved Cost Allocation Plan. Revenue is recognized to the extent of expenditures. De Minimis Rate Used: N Rate Explanation: SERAC elected not to use the 10% Indirect Cost Rate. Items typically included in an Indirect rate are included in the grant budgets. The accompanying schedule of expenditures of federal awards has been prepared on the accrual basis consistent with the preparation of the financial statements. Information included in the schedule of expenditures of federal awards is presented in accordance with the requirements of the Uniform Guidance.
Title: Schedule of Expenditures Of Federal Awards Accounting Policies: Grant expenditures are allocated according to the SERAC Board of Director's approved Cost Allocation Plan. Revenue is recognized to the extent of expenditures. De Minimis Rate Used: N Rate Explanation: SERAC elected not to use the 10% Indirect Cost Rate. Items typically included in an Indirect rate are included in the grant budgets. For cost reimbursement awards, revenues are recognized to the extent of expenditures. Expenditures have been recognized to the extent the related obligation was incurred within the applicable grant period and liquidated within 90 days after the end of the grant period.
Title: Schedule of Expenditures Of Federal Awards Accounting Policies: Grant expenditures are allocated according to the SERAC Board of Director's approved Cost Allocation Plan. Revenue is recognized to the extent of expenditures. De Minimis Rate Used: N Rate Explanation: SERAC elected not to use the 10% Indirect Cost Rate. Items typically included in an Indirect rate are included in the grant budgets. For performance-based awards, revenues are recognized to the extent of performance achieved during the grant period.
Title: Cost Allocation Principles Accounting Policies: Grant expenditures are allocated according to the SERAC Board of Director's approved Cost Allocation Plan. Revenue is recognized to the extent of expenditures. De Minimis Rate Used: N Rate Explanation: SERAC elected not to use the 10% Indirect Cost Rate. Items typically included in an Indirect rate are included in the grant budgets. Southeastern Regional Action Council on Substance Abuse, Inc. has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance.
Title: Other Federal Assistance Accounting Policies: Grant expenditures are allocated according to the SERAC Board of Director's approved Cost Allocation Plan. Revenue is recognized to the extent of expenditures. De Minimis Rate Used: N Rate Explanation: SERAC elected not to use the 10% Indirect Cost Rate. Items typically included in an Indirect rate are included in the grant budgets. Southeastern Regional Action Council on Substance Abuse, Inc. did not receive other federal assistance in the form of insurance, loans, or loan guarantees.

Finding Details

Finding 2022-002
A written cost allocaion plan be implemented to ensure the proper use of federal and state grants. There was no written cost allocation plan. Adequate records were not maintained to determine that the organization complied with material compliance requirements.
Finding 2022-003
Adequate records be maintained to ensure that expenditures are allowable, properly authorized, properly allocated, and transactions are complete. For the invoices and timesheets selected for testing there was inadequate documentation to determine if an expenditure had been authorized and properly allocated. The compliance requirements for accuracy, completeness, authorization, procurement, and subrecipient monitoring were not evident in the documents provided. Management was not vested in the Organization's policies to adequately monitor and expend federal funding.
Finding 2022-002
A written cost allocaion plan be implemented to ensure the proper use of federal and state grants. There was no written cost allocation plan. Adequate records were not maintained to determine that the organization complied with material compliance requirements.
Finding 2022-003
Adequate records be maintained to ensure that expenditures are allowable, properly authorized, properly allocated, and transactions are complete. For the invoices and timesheets selected for testing there was inadequate documentation to determine if an expenditure had been authorized and properly allocated. The compliance requirements for accuracy, completeness, authorization, procurement, and subrecipient monitoring were not evident in the documents provided. Management was not vested in the Organization's policies to adequately monitor and expend federal funding.
Finding 2022-002
A written cost allocaion plan be implemented to ensure the proper use of federal and state grants. There was no written cost allocation plan. Adequate records were not maintained to determine that the organization complied with material compliance requirements.
Finding 2022-003
Adequate records be maintained to ensure that expenditures are allowable, properly authorized, properly allocated, and transactions are complete. For the invoices and timesheets selected for testing there was inadequate documentation to determine if an expenditure had been authorized and properly allocated. The compliance requirements for accuracy, completeness, authorization, procurement, and subrecipient monitoring were not evident in the documents provided. Management was not vested in the Organization's policies to adequately monitor and expend federal funding.
Finding 2022-002
A written cost allocaion plan be implemented to ensure the proper use of federal and state grants. There was no written cost allocation plan. Adequate records were not maintained to determine that the organization complied with material compliance requirements.
Finding 2022-003
Adequate records be maintained to ensure that expenditures are allowable, properly authorized, properly allocated, and transactions are complete. For the invoices and timesheets selected for testing there was inadequate documentation to determine if an expenditure had been authorized and properly allocated. The compliance requirements for accuracy, completeness, authorization, procurement, and subrecipient monitoring were not evident in the documents provided. Management was not vested in the Organization's policies to adequately monitor and expend federal funding.