Audit 12942

FY End
2023-06-30
Total Expended
$7.24M
Findings
4
Programs
16
Organization: Outside in (OR)
Year: 2023 Accepted: 2024-01-22

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
9454 2023-002 Significant Deficiency - N
9455 2023-003 Significant Deficiency - N
585896 2023-002 Significant Deficiency - N
585897 2023-003 Significant Deficiency - N

Contacts

Name Title Type
GR9VPMVJS578 Raphael Irving Auditee
5035353801 Kristin Brooks Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grantactivity of Outside In. The schedule presents total federal awards expended for each individualfederal program in accordance with the requirements of Title 2 CFR Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the basic financial statements De Minimis Rate Used: Y Rate Explanation: Outside In has elected to use the 10% de minimis indirect cost rate under the Uniform Guidance a.Basis of Presentation
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grantactivity of Outside In. The schedule presents total federal awards expended for each individualfederal program in accordance with the requirements of Title 2 CFR Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the basic financial statements De Minimis Rate Used: Y Rate Explanation: Outside In has elected to use the 10% de minimis indirect cost rate under the Uniform Guidance The accompanying schedule of expenditures of federal awards includes the federal grantactivity of Outside In. The schedule presents total federal awards expended for each individualfederal program in accordance with the requirements of Title 2 CFR Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the basic financial statements.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grantactivity of Outside In. The schedule presents total federal awards expended for each individualfederal program in accordance with the requirements of Title 2 CFR Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the basic financial statements De Minimis Rate Used: Y Rate Explanation: Outside In has elected to use the 10% de minimis indirect cost rate under the Uniform Guidance b.Basis of Accounting
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grantactivity of Outside In. The schedule presents total federal awards expended for each individualfederal program in accordance with the requirements of Title 2 CFR Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the basic financial statements De Minimis Rate Used: Y Rate Explanation: Outside In has elected to use the 10% de minimis indirect cost rate under the Uniform Guidance The expenditures for each federal financial assistance program are presented in the scheduleon the accrual basis of accounting following the cost principles contained in the UniformGuidance or other requirements of Federal agencies such as the Department of the Treasury.
Title: SAM.gov Assistance Listings Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grantactivity of Outside In. The schedule presents total federal awards expended for each individualfederal program in accordance with the requirements of Title 2 CFR Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the basic financial statements De Minimis Rate Used: Y Rate Explanation: Outside In has elected to use the 10% de minimis indirect cost rate under the Uniform Guidance Federal award program titles are reported as presented in SAM.gov Assistance Listings (AL). FederalAward program titles not presented in SAM.gov are identified by Federal Agency number followed by(.xxx).
Title: Major and Nonmajor Federal Financial Assistance Programs Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grantactivity of Outside In. The schedule presents total federal awards expended for each individualfederal program in accordance with the requirements of Title 2 CFR Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the basic financial statements De Minimis Rate Used: Y Rate Explanation: Outside In has elected to use the 10% de minimis indirect cost rate under the Uniform Guidance Federal financial assistance programs with identical assistance listing (AL) numbers are combined indetermining whether the programs are major or nonmajor. Type A major federal assistance programsare those with combined expenditures of $750,000 or more during a fiscal year. Type B nonmajorfederal assistance programs are those with combined expenditures of less than $750,000 during afiscal year.

Finding Details

Type: Federal Award - Significant Deficiency and Noncompliance - Special Tests and Provisions
Type: Federal Award - Significant Deficiency and Noncompliance - Special Tests and Provisions
Type: Federal Award - Significant Deficiency and Noncompliance - Special Tests and Provisions
Type: Federal Award - Significant Deficiency and Noncompliance - Special Tests and Provisions