FAC Explorer

Audit 6996

FY End
2021-09-30
Total Expended
$1.72M
Findings
6
Programs
4
Organization: Hips (DC)
Year: 2021 Accepted: 2023-12-15
Auditor: Kullman CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4498 2021-001 Significant Deficiency - L
4499 2021-002 Significant Deficiency - L
4500 2021-003 Significant Deficiency - L
580940 2021-001 Significant Deficiency - L
580941 2021-002 Significant Deficiency - L
580942 2021-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.136 Injury Prevention and Control Research and State and Community Based Programs $592,274 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $526,243 Yes 0
93.788 Opioid Str $100,825 - 0
93.917 Hiv Care Formula Grants $35,693 - 0

Contacts

Name Title Type
NSY1P9AG7LT7 Cyndee, Clay Auditee
2022328150 Stephen J. Kullman Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of HIPS and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: N/A The accompanying schedule of expenditures of federal awards includes the federal award activity of HIPS, under programs of the federal government for the year ended September 30, 2021. 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 HIPS, it is not intended to and does not present the financial position, change in net assets, or cash flows of HIPS.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of HIPS and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: N/A The accompanying schedule of expenditures of federal awards includes the federal grant activity of HIPS and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: INDIRECT COST RATE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of HIPS and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: N/A HIPS has elected to use the 10% de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance

Finding Details

Finding 2021-001
The terms of the Notice of Grant Award state that the YR1 Federal Financial Report (FFR) is to be submitted on February 28, 2020. During our audit, we noted that HIPS Payment Management System account was placed on Restricted Status from the Grantor due to the Organization not filing the YR1 FFR by the due date of February 28, 2020. The actual submission date was June 25, 2021.
Finding 2021-002
The terms of the Notice of Grant Award state that the YR2 Federal Financial Report (FFR) is to be submitted by February 28, 2021. During our audit, we noted that HIPS Payment Management System account was placed on Restricted Status from the Grantor due to the Organization not filing the YR2 FFR by the due date of February 28, 2021. The actual submission date was February 23, 2022.
Finding 2021-003
The terms of the Notice of Grant Award state that the YR2 Annual Programmatic Progress Report (APPR) is to be submitted by February 28, 2021. During our audit, we noted that HIPS failed to file the YR2 APPR by the due date of February 28, 2021. The actual submission date was February 28, 2022.
Finding 2021-001
The terms of the Notice of Grant Award state that the YR1 Federal Financial Report (FFR) is to be submitted on February 28, 2020. During our audit, we noted that HIPS Payment Management System account was placed on Restricted Status from the Grantor due to the Organization not filing the YR1 FFR by the due date of February 28, 2020. The actual submission date was June 25, 2021.
Finding 2021-002
The terms of the Notice of Grant Award state that the YR2 Federal Financial Report (FFR) is to be submitted by February 28, 2021. During our audit, we noted that HIPS Payment Management System account was placed on Restricted Status from the Grantor due to the Organization not filing the YR2 FFR by the due date of February 28, 2021. The actual submission date was February 23, 2022.
Finding 2021-003
The terms of the Notice of Grant Award state that the YR2 Annual Programmatic Progress Report (APPR) is to be submitted by February 28, 2021. During our audit, we noted that HIPS failed to file the YR2 APPR by the due date of February 28, 2021. The actual submission date was February 28, 2022.