FAC Explorer

Audit 19985

FY End
2022-12-31
Total Expended
$1.21M
Findings
2
Programs
7
Organization: Crisis Assistance Center, Inc. Dba Community Assistance Center (TX)
Year: 2022 Accepted: 2023-05-09
Auditor: Blazek & Vetterling

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21246 2022-003 Material Weakness Yes L
597688 2022-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $604,588 Yes 1
97.024 Emergency Food and Shelter National Board Program $205,577 - 0
10.569 Emergency Food Assistance Program (food Commodities) $155,009 - 0
14.267 Continuum of Care Program $127,405 - 0
14.218 Community Development Block Grants/entitlement Grants $92,532 - 0
14.231 Emergency Solutions Grant Program $13,232 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $12,822 - 0

Contacts

Name Title Type
H5TCVZNJH9P3 Jennifer Huffine Auditee
9364944410 Erica Stafford Auditor
No contacts on file

Notes to SEFA

Title: NOTE 2 FOOD COMMODITIES Accounting Policies: Basis of presentation The schedule of expenditures of federal awards is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal expenditures include allowable costs funded by federal grants. Allowable costs are subject to the cost principles of the Uniform Guidance and the Department of the Treasury and include costs that are recognized as expenses in Community Assistance Centers financial statements in conformity with generally accepted accounting principles. Community Assistance Center has elected not to use the 10% de minimis rate. Community Assistance Center does not have any subrecipients.Because the schedule presents only a selected portion of the operations of Community Assistance Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Assistance Center. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Food commodities are expended when distributed to clients. Distributed food is reported in the schedule of expenditures of federal awards under the Emergency Food Assistance Program, and the Disaster Grants Public Assistance (Presidentially Declared Disasters) and is valued at the weighted-average wholesale value of one pound of donated product based on the national per pound price as provided by the most recent Feeding America Product Valuation Survey ($1.92 in 2022).

Finding Details

Finding 2022-003
Finding #2022-003 ? Material Weakness and Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Montgomery County, Texas COVID-19 ? Emergency Rental Assistance Program Assistance Listing #: 21.023 Contract Number: CARES ERA Contract Year: 07/01/21 ? 6/30/22 Criteria: Reporting ? Management of Community Assistance Center is responsible for establishing and maintaining an effective system of internal control over government grant reporting to ensure all costs are allowable and reported in the correct period and that government grant revenue and receivables are properly reflected in the financial statements in accordance with generally accepted accounting principles. This finding is a repeat of prior year finding #2021-002. Condition and context: 2 of 4 CARES ERA grant billings tested showed no indication of reconciliation to underlying data. In each case, the amount of the billings were lower than the amount of expenses in the general ledger. Cause and effect: Failure to adequately establish and maintain effective internal controls over grant billings could result in financial statement errors and reporting noncompliance. Questioned costs: None Recommendation: Same as finding #2022-002. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2022-003
Finding #2022-003 ? Material Weakness and Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Montgomery County, Texas COVID-19 ? Emergency Rental Assistance Program Assistance Listing #: 21.023 Contract Number: CARES ERA Contract Year: 07/01/21 ? 6/30/22 Criteria: Reporting ? Management of Community Assistance Center is responsible for establishing and maintaining an effective system of internal control over government grant reporting to ensure all costs are allowable and reported in the correct period and that government grant revenue and receivables are properly reflected in the financial statements in accordance with generally accepted accounting principles. This finding is a repeat of prior year finding #2021-002. Condition and context: 2 of 4 CARES ERA grant billings tested showed no indication of reconciliation to underlying data. In each case, the amount of the billings were lower than the amount of expenses in the general ledger. Cause and effect: Failure to adequately establish and maintain effective internal controls over grant billings could result in financial statement errors and reporting noncompliance. Questioned costs: None Recommendation: Same as finding #2022-002. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.