Southern Highlands Community Mental Health Center, Inc.

Date Issued

Monday, September 9, 2024

Submitting OIG

Appalachian Regional Commission OIG

Other Participating OIGs

Appalachian Regional Commission OIG

Agencies Reviewed/Investigated

Appalachian Regional Commission

Report Number

OIGRpt24-40

Report Description

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements.

Report Type

Audit

Location

Princeton, WV
United States

Number of Recommendations

Questioned Costs

$27,386

Funds for Better Use

Open Recommendations

This report has 5 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
24-40-01	No	$20,083	$0
Work with ARC to resolve the questioned cost totaling $20,083 for ARC funded personnel cost.
24-40-02	No	$0	$0
Revise policies and procedures to ensure payments made with federal funds are allowable in accordance with the grant agreements terms and requirements of the Uniform Guidance.
24-40-03	No	$2,565	$0
Work with ARC to resolve the questioned cost totaling $2,565 for unsupported non-ARC Other (in-kind) match costs.
24-40-04	No	$4,738	$0
Work with ARC to resolve the questioned cost totaling $4,738 for unsupported non-ARC Personnel match cost.
24-40-05	No	$0	$0
Revise policies and procedures to perform quality control reviews of expenses incurred to ensure match costs reported to ARC are accurately reflected and fully supported by documentation in accordance with the grant agreement terms and the Uniform Guidance.