FAC Explorer

Audit 16798

FY End
2022-10-31
Total Expended
$2.48M
Findings
2
Programs
4
Organization: Austin Street Center (TX)
Year: 2022 Accepted: 2023-06-11
Auditor: Armanino

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12420 2022-001 Significant Deficiency - B
588862 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $807,673 Yes 1
97.024 Emergency Food and Shelter National Board Program $390,000 - 0
14.231 Emergency Solutions Grant Program $234,852 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $35,376 - 0

Contacts

Name Title Type
JLUVS1PPM5U7 Alissa Rodgers Auditee
9728070017 Kathy Ferguson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Austin Street Center (the "Organization") under programs of the federal government for the year ended October 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the consolidated financial position, consolidated change in net assets, or consolidated statement of cash flows of the Organization.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 limited as to reimbursement. Passthrough entity identifying numbers are presented where available and applicable. De Minimis Rate Used: N Rate Explanation: The Organization has elected to not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
Assistance Listing number: 14.267 Assistance Listing title: Continuum of Care Federal award identification number and year: TX0545L6T002001; 11/1/2021 - 10/31/2022 Name of federal agency: U.S. Department of Housing and Urban Development Name of pass-through entity: N/A Repeat finding: No Criteria: All rental contracts entered into should be reviewed for compliance with the grant. Condition: The Organization utilizes a Rent Reasonableness Form to determine if proposed rental contracts are compliant with the grant. Forms are reviewed by supervisors with direct knowledge of the grant. Cause: During our audit, we discovered one rental contract for which the Rent Reasonableness Form was not reviewed for compliance with the grant. Effect: The Organization could have entered into a rental contract that was not in compliance with the grant. Questioned cost: No questioned costs requiring disclosure. Recommendation: We recommend that management review all Rent Reasonableness Forms before entering into a rental contract. Views of responsible officials: Management agrees with the above finding.
Finding 2022-001
Assistance Listing number: 14.267 Assistance Listing title: Continuum of Care Federal award identification number and year: TX0545L6T002001; 11/1/2021 - 10/31/2022 Name of federal agency: U.S. Department of Housing and Urban Development Name of pass-through entity: N/A Repeat finding: No Criteria: All rental contracts entered into should be reviewed for compliance with the grant. Condition: The Organization utilizes a Rent Reasonableness Form to determine if proposed rental contracts are compliant with the grant. Forms are reviewed by supervisors with direct knowledge of the grant. Cause: During our audit, we discovered one rental contract for which the Rent Reasonableness Form was not reviewed for compliance with the grant. Effect: The Organization could have entered into a rental contract that was not in compliance with the grant. Questioned cost: No questioned costs requiring disclosure. Recommendation: We recommend that management review all Rent Reasonableness Forms before entering into a rental contract. Views of responsible officials: Management agrees with the above finding.