Finding 400248 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-07
Audit: 308366
Organization: Kitsap Mental Health Services (WA)
Auditor: Bdo USA PA

AI Summary

  • Core Issue: Kitsap Mental Health Services missed the deadline for submitting the data collection form and reporting package to the Federal Audit Clearinghouse.
  • Impacted Requirements: This non-compliance violates the Uniform Guidance, which mandates submission within 30 days of the auditor's report or nine months after the audit period.
  • Recommended Follow-Up: Management should enhance monitoring of controls to ensure timely submission and establish an audit calendar with escalation points for compliance.

Finding Text

2023-002 – Data Collection Form and Single Audit Reporting Package Federal Agencies: Department of Housing and Urban Development, Department of the Treasury, Department of Education, and Department of Health and Human Services Federal Assistance Listing Numbers: 14.195, 21.027, 84.425U, 93.104, 93.696, 93.958, 93.959 Program: Section 8 Housing Assistance Payments Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED), Block Grants for Community Mental Health Services, COVID-19 - Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse Award/Pass-Through Entity Identifying Numbers: PP052022, SLFRP1192, K6075, H79SM086589, K6043, K5812, KC-047-22, KC-058-22, KC-136-20 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: Management did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause: Kitsap Mental Health Services did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: Kitsap Mental Health Services could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Kitsap Mental Health Services’ compliance with the specified requirements. The submission was due March 31, 2024. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that Management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding and will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process.

Categories

HUD Housing Programs Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 400246 2023-002
    Significant Deficiency
  • 400247 2023-002
    Significant Deficiency
  • 400249 2023-002
    Significant Deficiency
  • 400250 2023-002
    Significant Deficiency
  • 400251 2023-002
    Significant Deficiency
  • 400252 2023-002
    Significant Deficiency
  • 400253 2023-002
    Significant Deficiency
  • 400254 2023-002
    Significant Deficiency
  • 400255 2023-002
    Significant Deficiency
  • 400256 2023-002
    Significant Deficiency
  • 400257 2023-002
    Significant Deficiency
  • 400258 2023-002
    Significant Deficiency
  • 976688 2023-002
    Significant Deficiency
  • 976689 2023-002
    Significant Deficiency
  • 976690 2023-002
    Significant Deficiency
  • 976691 2023-002
    Significant Deficiency
  • 976692 2023-002
    Significant Deficiency
  • 976693 2023-002
    Significant Deficiency
  • 976694 2023-002
    Significant Deficiency
  • 976695 2023-002
    Significant Deficiency
  • 976696 2023-002
    Significant Deficiency
  • 976697 2023-002
    Significant Deficiency
  • 976698 2023-002
    Significant Deficiency
  • 976699 2023-002
    Significant Deficiency
  • 976700 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $1.80M
93.696 Certified Community Behavioral Health Clinic Expansion Grants $374,453
84.425U Covid-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser) $221,170
14.195 Section 8 Housing Assistance Payments Program $97,880
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $55,446
93.959 Block Grants for Prevention and Treatment of Substance Abuse $42,860
93.958 Covid-19 Block Grants for Community Mental Health Services $22,889
93.958 Block Grants for Community Mental Health Services $1,250