FAC Explorer

Audit 18271

FY End
2022-06-30
Total Expended
$2.17M
Findings
8
Programs
5
Organization: The Volusia/flagler County Coalition for the Homeless, Inc. (FL)
Year: 2022 Accepted: 2023-02-02
Auditor: James Moore & CO P L

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
26372 2022-003 Significant Deficiency - AB
26373 2022-003 Significant Deficiency - AB
26374 2022-003 Significant Deficiency - AB
26375 2022-003 Significant Deficiency - AB
602814 2022-003 Significant Deficiency - AB
602815 2022-003 Significant Deficiency - AB
602816 2022-003 Significant Deficiency - AB
602817 2022-003 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $199,700 Yes 1
14.231 Covid-19 Emergency Solutions Grant Program $88,766 Yes 1
14.218 Covid-19 Community Development Block Grants/entitlement Grants $51,142 - 0
93.558 Temporary Assistance for Needy Families $46,582 - 0
14.267 Continuum of Care Program $44,874 - 0

Contacts

Name Title Type
KF4BBT6Y6J74 Jeff White Auditee
3862790029 Caitlan Walker Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies: Accounting Policies: Basis of Presentation:The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes federal award activity of the Organization 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 the Organization, it is not intended to and does not present the financialposition, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: De Minimis Indirect Cost Rate Election:The Organization does not elect to use the 10% de minimis indirect cost rate as covered in ?200.414, Indirect (F&A) costs, of 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. Pass-through entity identifying numbers are presented where available.

Finding Details

Finding 2022-003
2022-003 ? ALN 14.231 ? Incorrect Grant Expenditure ? Activities Allowable/Allowable Costs: Condition: We noted during our grant testing that the support provided did not agree to the grant expenditure submitted for reimbursement under the grant selected for testing and the grant was overcharged. Criteria: Internal control over financial reporting should include processes that ensure that all grant expenditures claimed are based on complete and accurate supporting documentation. Cause: The cause of the discrepancy was an error when entering the expenditure for payment not found by the review process. Effect: Misstatement of total grant expenditure. Recommendation: We recommend the Organization implement processes to perform and document a formal review of all grant expenditure calculations to ensure compliance with grant agreements.
Finding 2022-003
2022-003 ? ALN 14.231 ? Incorrect Grant Expenditure ? Activities Allowable/Allowable Costs: Condition: We noted during our grant testing that the support provided did not agree to the grant expenditure submitted for reimbursement under the grant selected for testing and the grant was overcharged. Criteria: Internal control over financial reporting should include processes that ensure that all grant expenditures claimed are based on complete and accurate supporting documentation. Cause: The cause of the discrepancy was an error when entering the expenditure for payment not found by the review process. Effect: Misstatement of total grant expenditure. Recommendation: We recommend the Organization implement processes to perform and document a formal review of all grant expenditure calculations to ensure compliance with grant agreements.
Finding 2022-003
2022-003 ? ALN 14.231 ? Incorrect Grant Expenditure ? Activities Allowable/Allowable Costs: Condition: We noted during our grant testing that the support provided did not agree to the grant expenditure submitted for reimbursement under the grant selected for testing and the grant was overcharged. Criteria: Internal control over financial reporting should include processes that ensure that all grant expenditures claimed are based on complete and accurate supporting documentation. Cause: The cause of the discrepancy was an error when entering the expenditure for payment not found by the review process. Effect: Misstatement of total grant expenditure. Recommendation: We recommend the Organization implement processes to perform and document a formal review of all grant expenditure calculations to ensure compliance with grant agreements.
Finding 2022-003
2022-003 ? ALN 14.231 ? Incorrect Grant Expenditure ? Activities Allowable/Allowable Costs: Condition: We noted during our grant testing that the support provided did not agree to the grant expenditure submitted for reimbursement under the grant selected for testing and the grant was overcharged. Criteria: Internal control over financial reporting should include processes that ensure that all grant expenditures claimed are based on complete and accurate supporting documentation. Cause: The cause of the discrepancy was an error when entering the expenditure for payment not found by the review process. Effect: Misstatement of total grant expenditure. Recommendation: We recommend the Organization implement processes to perform and document a formal review of all grant expenditure calculations to ensure compliance with grant agreements.
Finding 2022-003
2022-003 ? ALN 14.231 ? Incorrect Grant Expenditure ? Activities Allowable/Allowable Costs: Condition: We noted during our grant testing that the support provided did not agree to the grant expenditure submitted for reimbursement under the grant selected for testing and the grant was overcharged. Criteria: Internal control over financial reporting should include processes that ensure that all grant expenditures claimed are based on complete and accurate supporting documentation. Cause: The cause of the discrepancy was an error when entering the expenditure for payment not found by the review process. Effect: Misstatement of total grant expenditure. Recommendation: We recommend the Organization implement processes to perform and document a formal review of all grant expenditure calculations to ensure compliance with grant agreements.
Finding 2022-003
2022-003 ? ALN 14.231 ? Incorrect Grant Expenditure ? Activities Allowable/Allowable Costs: Condition: We noted during our grant testing that the support provided did not agree to the grant expenditure submitted for reimbursement under the grant selected for testing and the grant was overcharged. Criteria: Internal control over financial reporting should include processes that ensure that all grant expenditures claimed are based on complete and accurate supporting documentation. Cause: The cause of the discrepancy was an error when entering the expenditure for payment not found by the review process. Effect: Misstatement of total grant expenditure. Recommendation: We recommend the Organization implement processes to perform and document a formal review of all grant expenditure calculations to ensure compliance with grant agreements.
Finding 2022-003
2022-003 ? ALN 14.231 ? Incorrect Grant Expenditure ? Activities Allowable/Allowable Costs: Condition: We noted during our grant testing that the support provided did not agree to the grant expenditure submitted for reimbursement under the grant selected for testing and the grant was overcharged. Criteria: Internal control over financial reporting should include processes that ensure that all grant expenditures claimed are based on complete and accurate supporting documentation. Cause: The cause of the discrepancy was an error when entering the expenditure for payment not found by the review process. Effect: Misstatement of total grant expenditure. Recommendation: We recommend the Organization implement processes to perform and document a formal review of all grant expenditure calculations to ensure compliance with grant agreements.
Finding 2022-003
2022-003 ? ALN 14.231 ? Incorrect Grant Expenditure ? Activities Allowable/Allowable Costs: Condition: We noted during our grant testing that the support provided did not agree to the grant expenditure submitted for reimbursement under the grant selected for testing and the grant was overcharged. Criteria: Internal control over financial reporting should include processes that ensure that all grant expenditures claimed are based on complete and accurate supporting documentation. Cause: The cause of the discrepancy was an error when entering the expenditure for payment not found by the review process. Effect: Misstatement of total grant expenditure. Recommendation: We recommend the Organization implement processes to perform and document a formal review of all grant expenditure calculations to ensure compliance with grant agreements.