FAC Explorer

Audit 24836

FY End
2022-09-30
Total Expended
$33.22M
Findings
2
Programs
13
Organization: Self Help, Inc. (MA)
Year: 2022 Accepted: 2023-09-16
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35546 2022-001 Material Weakness Yes P
611988 2022-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $15.09M Yes 0
93.600 Head Start $8.21M Yes 1
10.555 National School Lunch Program $346,179 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $292,280 - 0
93.558 Temporary Assistance for Needy Families $215,965 - 0
93.575 Child Care and Development Block Grant $136,514 - 0
93.569 Community Services Block Grant $109,713 - 0
97.024 Emergency Food and Shelter National Board Program $67,281 - 0
10.558 Child and Adult Care Food Program $49,315 - 0
81.042 Weatherization Assistance for Low-Income Persons $39,478 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $36,377 - 0
14.218 Community Development Block Grants/entitlement Grants $8,000 - 0
10.551 Supplemental Nutrition Assistance Program $3,369 - 0

Contacts

Name Title Type
VD5MMC9KBMD9 Christopher McLain Auditee
5085580447 Matthew Kalil Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of (the Organization) under programs of the federal government for the year ended September 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Condition: Several significant adjustments were required to present the financial statements in accordance with accounting principles generally accepted in the United States of America. Criteria: An effective system of internal control allows management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Effect: Significant adjustments that were material in the aggregate in relation to the financial statements were not detected and recorded on a timely basis. Cause: Material adjustments were required to be made to the Organization's deferred revenue, revenue and net asset accounts. Recommendation: We recommend the Organization review its policies and procedures to ensure that all account balances and transactions are periodically reviewed for proper treatment in accordance with accounting principles generally accepted in the United States.
Finding 2022-001
Condition: Several significant adjustments were required to present the financial statements in accordance with accounting principles generally accepted in the United States of America. Criteria: An effective system of internal control allows management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Effect: Significant adjustments that were material in the aggregate in relation to the financial statements were not detected and recorded on a timely basis. Cause: Material adjustments were required to be made to the Organization's deferred revenue, revenue and net asset accounts. Recommendation: We recommend the Organization review its policies and procedures to ensure that all account balances and transactions are periodically reviewed for proper treatment in accordance with accounting principles generally accepted in the United States.