FAC Explorer

Audit 10254

FY End
2022-06-30
Total Expended
$1.73M
Findings
2
Programs
7
Organization: Volunteers of America of Pennsylvania Inc. (PA)
Year: 2022 Accepted: 2024-01-08
Auditor: Withum Smith+brown PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7877 2022-001 Significant Deficiency - L
584319 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
64.033 Va Supportive Services for Veteran Families Program $596,854 Yes 1
93.575 Child Care and Development Block Grant $176,783 - 0
14.231 Emergency Solutions Grant Program $165,929 Yes 0
10.558 Child and Adult Care Food Program $33,087 - 0
14.218 Community Development Block Grants/entitlement Grants $32,800 - 0
14.191 Multifamily Housing Service Coordinators $26,261 - 0
14.267 Continuum of Care Program $22,777 - 0

Contacts

Name Title Type
U9SKYK5JLDQ5 Jodina Hicks Auditee
7172361440 Eric M Strauss Auditor
No contacts on file

Notes to SEFA

Title: GENERAL INFORMATION Accounting Policies: The accompanying schedule of expenditures of federal and state awards is presented using the accrual basis of accounting. The amounts reported in this schedule as expenditures may differ from certain financial reports submitted to federal and state funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the “Schedule”) presents the activities in all of the federal, financial assistance programs of Volunteers of America of Pennsylvania and Affiliate. All financial assistance received directly from federal agencies as well as financial assistance passed through other governmental agencies or non-profit organizations are included on the schedule. 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").
Title: BASIS OF ACCOUNTING Accounting Policies: The accompanying schedule of expenditures of federal and state awards is presented using the accrual basis of accounting. The amounts reported in this schedule as expenditures may differ from certain financial reports submitted to federal and state funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting. The amounts reported in this schedule as expenditures may differ from certain financial reports submitted to federal funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting.
Title: RELATIONSHIP TO BASIC CONSOLIDATED FINANCIAL STATEMENTS Accounting Policies: The accompanying schedule of expenditures of federal and state awards is presented using the accrual basis of accounting. The amounts reported in this schedule as expenditures may differ from certain financial reports submitted to federal and state funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal award expenditures are reported on the consolidated statements of functional expenses as program services and management and general. In certain programs, the expenditures reported in the basic consolidated financial statements may differ from the expenditures reported in the schedule of expenditures of federal awards due to program expenditures exceeding grant or contract budget limitations which are not included as federal awards and differences between accounting principles generally accepted in the United States of America and applicable government regulations regarding eligible program expenditures.
Title: INDIRECT COST RATE Accounting Policies: The accompanying schedule of expenditures of federal and state awards is presented using the accrual basis of accounting. The amounts reported in this schedule as expenditures may differ from certain financial reports submitted to federal and state funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Volunteers of America of Pennsylvania and Affiliate have not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
The Organization failed to file its single audit report with the federal awarding agency prior to its due date. Condition The single audit report was required to be completed and filed by the earlier of 30 calendar days after the receipt of the auditor’s report, or nine months after the end of the period under audit; however, the single audit reports were not filed. Criteria Per 2 CFR 910.512(a)(1), the audit must be completed, and the reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report, or nine months after the end of the audit period. Cause The Organization experienced unforeseen turnover during the audit process, and it was not able to be completed within the condition above. Effect or Potential Effect Absence of reporting could result in lack of up-to-date information provided to federal agencies and potential impacts on grant funding and the Organization’s operations. Recommendation We recommend that the Organization establishes procedures and controls to ensure all required single audit reports are filed and filed timely. Views of Responsible Officials The Organization acknowledges the single audit report was not filed with the federal awarding agency within the condition. However, the Organization made additional employment changes to assist in the timing and process of the audit procedures. Going forward, the Organization will ensure timely filing to the federal clearinghouse will be completed moving forward.
Finding 2022-001
The Organization failed to file its single audit report with the federal awarding agency prior to its due date. Condition The single audit report was required to be completed and filed by the earlier of 30 calendar days after the receipt of the auditor’s report, or nine months after the end of the period under audit; however, the single audit reports were not filed. Criteria Per 2 CFR 910.512(a)(1), the audit must be completed, and the reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report, or nine months after the end of the audit period. Cause The Organization experienced unforeseen turnover during the audit process, and it was not able to be completed within the condition above. Effect or Potential Effect Absence of reporting could result in lack of up-to-date information provided to federal agencies and potential impacts on grant funding and the Organization’s operations. Recommendation We recommend that the Organization establishes procedures and controls to ensure all required single audit reports are filed and filed timely. Views of Responsible Officials The Organization acknowledges the single audit report was not filed with the federal awarding agency within the condition. However, the Organization made additional employment changes to assist in the timing and process of the audit procedures. Going forward, the Organization will ensure timely filing to the federal clearinghouse will be completed moving forward.