FAC Explorer

Audit 687

FY End
2022-12-31
Total Expended
$1.01M
Findings
2
Programs
6
Organization: North Carolina Harm Reduction, Inc. (NC)
Year: 2022 Accepted: 2023-10-13
Auditor: Norton Collar Lund Lilly PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
339 2022-003 Significant Deficiency - L
576781 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.136 Injury Prevention and Control Research and State and Community Based Programs $642,225 Yes 1
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $152,466 - 0
93.488 National Harm Reduction Technical Assistance and Syringe Services Program (ssp) Monitoring and Evaluation Funding Opportunity $62,320 - 0
93.940 Hiv Prevention Activities_health Department Based $51,368 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $28,420 - 0
66.110 Healthy Communities Grant Program $28,234 - 0

Contacts

Name Title Type
WTA1MW9G3FZ7 Lillie Armstrong Auditee
3365438050 Jon Lund Auditor
No contacts on file

Notes to SEFA

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: Y Rate Explanation: The Coalition has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-003
Condition: During the audit we noted the Coalition did not properly file their prior year audit to the Office of Management and Budget by the deadline. Criteria: In accordance with 2 CFR Part 200, Subpart F – Audit Requirements, the Coalition is responsible for ensuring the audit report is submitted to the Office of Management and Budget by 9 months after yearend. Cause: In the prior year, the Coalition did not determine whether or not a single audit was required per 2 CFR Part 200, Subpart F. Effect: Failure to properly file the audit report as required by 2 CFR Part 200, Subpart F could cause the Coalition to not be able to obtain further federal funding in the future. Recommendation: We recommend that the Coalition review their annual grant awards to ensure whether or not a single audit or yellowbook audit is required.
Finding 2022-003
Condition: During the audit we noted the Coalition did not properly file their prior year audit to the Office of Management and Budget by the deadline. Criteria: In accordance with 2 CFR Part 200, Subpart F – Audit Requirements, the Coalition is responsible for ensuring the audit report is submitted to the Office of Management and Budget by 9 months after yearend. Cause: In the prior year, the Coalition did not determine whether or not a single audit was required per 2 CFR Part 200, Subpart F. Effect: Failure to properly file the audit report as required by 2 CFR Part 200, Subpart F could cause the Coalition to not be able to obtain further federal funding in the future. Recommendation: We recommend that the Coalition review their annual grant awards to ensure whether or not a single audit or yellowbook audit is required.