FAC Explorer

Audit 23115

FY End
2022-12-31
Total Expended
$18.43M
Findings
2
Programs
4
Organization: Birmingham Urban League, Inc. (AL)
Year: 2022 Accepted: 2023-09-28
Auditor: Banks Finley White & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25806 2022-001 Material Weakness - E
602248 2022-001 Material Weakness - E

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program 1 $9.17M Yes 1
21.023 Emergency Rental Assistance Program 2 $9.10M Yes 0
97.024 Emergency Food and Shelter National Board Program $82,601 - 0
14.218 Community Development Block Grants/entitlement Grants $66,806 - 0

Contacts

Name Title Type
PYKGHLN4JY91 William Barnes Auditee
2053260162 Jeffrey White, SR Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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: N Rate Explanation: The League has elected not to use the 10-percent de minimis indirect cost rate allowed under theUniform Guidance. The League elected to use the negotiated indirect cost rate approved by thecognizant federal agency. The accompanying schedule of expenditures of federal awards ("the schedule") include thefederal grant activity of Birmingham Urban League, Inc. ("the League"), and is presented on theaccrual basis of accounting. The information in this schedule is presented in accordance with therequirements of OMB Uniform Guidance, "Audits of States, Local Governments, and Non-ProfitOrganizations." Because the Schedule presents only a selected portion of the operations of theLeague, it is not intended to and does not present the financial position, changes in net assets, orcash flows of the League.

Finding Details

Finding 2022-001
U.S. Dept. of Housing and Urban Development Passed through the Jefferson County Commission Program Names: COVID-19: Emergency Rental Assistance Program Federal Assistance #: 21.023 Item 2022-001 ? Eligibility Condition: The League failed to follow its control procedures regarding applicant eligibility. Each applicant file did not contain a completed application. Criteria: Under Addedum A: Program Description- Item 4 of the grant agreement, "The following is a list of documentation required to be considered for benefits under the program....a. Completed Application". Cause of Condition: Procedures in place to ensure that all applicants provide a completed application were not followed. Effect of Condition: Of the 120 applicants files examined, we found 1 instance where information was missing from the client file. Auditor's Recommendation: It is recommended the League implement procedures to ensure compliance with this requirement as it relates to the federal program.
Finding 2022-001
U.S. Dept. of Housing and Urban Development Passed through the Jefferson County Commission Program Names: COVID-19: Emergency Rental Assistance Program Federal Assistance #: 21.023 Item 2022-001 ? Eligibility Condition: The League failed to follow its control procedures regarding applicant eligibility. Each applicant file did not contain a completed application. Criteria: Under Addedum A: Program Description- Item 4 of the grant agreement, "The following is a list of documentation required to be considered for benefits under the program....a. Completed Application". Cause of Condition: Procedures in place to ensure that all applicants provide a completed application were not followed. Effect of Condition: Of the 120 applicants files examined, we found 1 instance where information was missing from the client file. Auditor's Recommendation: It is recommended the League implement procedures to ensure compliance with this requirement as it relates to the federal program.