FAC Explorer

Finding 1029602 (2022-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-07-09
Audit: 313666
Organization: Creative Health Services, Inc. (PA)
Auditor: Barbara A Akins CPA

AI Summary

  • Core Issue: Creative Health Services, Inc. did not follow the reporting rules for federal grant funding.
  • Impacted Requirements: Unallowable costs were included in reimbursement requests, leading to inaccurate financial reporting.
  • Recommended Follow-Up: Assign a staff member to review grant documents regularly to ensure compliance with all requirements.

Finding Text

Creative Health Services, Inc.?s did not comply with the reporting requirements for Assistance No. 93.958 Black Grants for Community Mental Health Services.CriteriaChief Financial Officer prepares the monthly reimbursement request for how funds were expended.ConditionUnallowable costs were included in the monthly reimbursement request.EffectThe expenditures of federal awards were materially misstated.CauseExpenses included were not reconciled with allowable expenses per the grant contract.RecommendationA staff member should be dedicated to reviewing grant documents to ensure compliance with grant requirements.

Categories

Allowable Costs / Cost Principles Cash Management Reporting

Other Findings in this Audit

  • 453160 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.958 Block Grants for Community Mental Health Services $768,467
93.498 Provider Relief Fund $429,274
93.959 Block Grants for Prevention and Treatment of Substance Abuse $277,565
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $109,414
93.778 Medical Assistance Program $47,215