FAC Explorer

Audit 1427

FY End
2022-06-30
Total Expended
$2.60M
Findings
2
Programs
4
Organization: Homeless and Hunger Coalition of Northwest Florida, Inc. (FL)
Year: 2022 Accepted: 2023-10-26
Auditor: Tipton Marler Garner and Chastain P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
764 2022-002 Material Weakness Yes ABFGIN
577206 2022-002 Material Weakness Yes ABFGIN

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $2.50M Yes 1
14.267 Continuum of Care Program $57,321 - 0
93.558 Temporary Assistance for Needy Families $32,250 - 0
97.024 Emergency Food and Shelter National Board Program $6,765 - 0

Contacts

Name Title Type
P3QHBQHRD5F5 Michael Thomas Auditee
6013311152 Amy Pfau Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Both Rate Explanation: Homeless and Hunger Coalition of Northwest Florida, Inc. records expenditures of federal awards using the direct cost method and the 10% de minimis indirect cost rate depending on which is allowable by the grantor, both of which are allowed in accordance with the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Homeless and Hunger Coalition of Northwest Florida, Inc. under programs of the federal government for the year ended June 30, 2022. 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). Because the Schedule presents only a selected portion of the operations of Homeless and Hunger Coalition of Northwest Florida, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Homeless and Hunger Coalition of Northwest Florida, Inc.
Title: NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Both Rate Explanation: Homeless and Hunger Coalition of Northwest Florida, Inc. records expenditures of federal awards using the direct cost method and the 10% de minimis indirect cost rate depending on which is allowable by the grantor, both of which are allowed in accordance with the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE C – INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Both Rate Explanation: Homeless and Hunger Coalition of Northwest Florida, Inc. records expenditures of federal awards using the direct cost method and the 10% de minimis indirect cost rate depending on which is allowable by the grantor, both of which are allowed in accordance with the Uniform Guidance. Homeless and Hunger Coalition of Northwest Florida, Inc. records expenditures of federal awards using the direct cost method and the 10% de minimis indirect cost rate depending on which is allowable by the grantor, both of which are allowed in accordance with the Uniform Guidance.
Title: NOTE D – CONTINGENCY Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Both Rate Explanation: Homeless and Hunger Coalition of Northwest Florida, Inc. records expenditures of federal awards using the direct cost method and the 10% de minimis indirect cost rate depending on which is allowable by the grantor, both of which are allowed in accordance with the Uniform Guidance. The grant revenue amounts received are subject to audit and adjustment. If any expenditures are disallowed by the grantor agencies as a result of such an audit, any claim for reimbursement to the grantor would become a liability of the Organization. In the opinion of management, all grant expenditures are in compliance with the terms of the agreements and applicable federal laws and other applicable regulations.

Finding Details

Finding 2022-002
Federal Agency: U.S. Department of Housing and Urban Development Program: Emergency Solutions Grant & Emergency Solutions Grant – CV (CFDA No. 14.231) Finding Type: Material Weakness Questioned Costs: None Condition: Documentation of proper approval on 14 selected major program expense transactions could not be located. Criteria: The Coalition’s internal controls require an authorized signature of approval by the Operations Director for all payment requests. Cause: Procedures are in place for supervisory approval of documentation before expenses are authorized for payment, but documentation was apparently not filed or notated correctly. Effect: The situation provides opportunity for unauthorized transactions to be made and not detected in a timely manner. Recommendation: Management should review all supporting documentation for every disbursement and, if approved, notate their approval with signature as audit evidence. Views of Responsible Officials and Planned Corrective Action: All check requests will be reviewed and signed by the Executive Director and initialed by one authorized check signer. Invoices will be reviewed and initialed by the Executive Director and initialed by one authorized check signer. Checks will be signed by two authorized individuals. Checks and invoices will be reviewed for completion prior to copying and distributing.
Finding 2022-002
Federal Agency: U.S. Department of Housing and Urban Development Program: Emergency Solutions Grant & Emergency Solutions Grant – CV (CFDA No. 14.231) Finding Type: Material Weakness Questioned Costs: None Condition: Documentation of proper approval on 14 selected major program expense transactions could not be located. Criteria: The Coalition’s internal controls require an authorized signature of approval by the Operations Director for all payment requests. Cause: Procedures are in place for supervisory approval of documentation before expenses are authorized for payment, but documentation was apparently not filed or notated correctly. Effect: The situation provides opportunity for unauthorized transactions to be made and not detected in a timely manner. Recommendation: Management should review all supporting documentation for every disbursement and, if approved, notate their approval with signature as audit evidence. Views of Responsible Officials and Planned Corrective Action: All check requests will be reviewed and signed by the Executive Director and initialed by one authorized check signer. Invoices will be reviewed and initialed by the Executive Director and initialed by one authorized check signer. Checks will be signed by two authorized individuals. Checks and invoices will be reviewed for completion prior to copying and distributing.