FAC Explorer

Audit 26423

FY End
2022-12-31
Total Expended
$877,622
Findings
8
Programs
8
Organization: Hearts of Hope (LA)
Year: 2022 Accepted: 2023-09-24
Auditor: Kolder Slaven and Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31111 2022-003 Significant Deficiency Yes B
31112 2022-004 - Yes B
31113 2022-003 Significant Deficiency Yes B
31114 2022-004 - Yes B
607553 2022-003 Significant Deficiency Yes B
607554 2022-004 - Yes B
607555 2022-003 Significant Deficiency Yes B
607556 2022-004 - Yes B

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $234,482 Yes 2
93.136 Injury Prevention and Control Research and State and Community Based Programs $56,114 - 0
16.017 Sexual Assault Services Formula Program $52,168 - 0
93.669 Child Abuse and Neglect State Grants $41,812 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $40,378 - 0
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $25,000 - 0
16.588 Violence Against Women Formula Grants $22,949 - 0
16.320 Services for Trafficking Victims $18,122 - 0

Contacts

Name Title Type
D4BZYKJCE8V6 Kimberly Young Auditee
3372691557 Bryan K. Joubert Auditor
No contacts on file

Notes to SEFA

Accounting Policies: (1)GeneralThe accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of Hearts of Hope (a nonprofit organization). Hearts of Hopes reporting entity is defined in Note 1 to the financial statements for the year ended December 31, 2022. All federal financial assistance received directly from federal agencies is included in the schedule as well as federal financial assistance passed through other government agencies.(2)Basis of AccountingThe accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in Note 1 to Hearts of Hope's financial statements for the year ended December 31, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
U.S. DEPARTMENT OF JUSTICE 2022-003 Distribution of Allocable Costs Fiscal year finding initially occurred: 2021 Crime Victim Assistance (16.575) 2019-V2-GX-0059 and 2020-V2-GX-0010 Criteria: In accordance with 2 CFR Part 230, the Organization should have a control policy to allocate costs that benefit both a federal program and other work in a manner that is reasonably proportionate to the benefits received. Condition: The Organization had certain occupancy costs that were not being distributed in a reasonable proportion to the benefits received. Cause: The Organization does not have a policy to distribute costs to federal programs in proportion to the benefits received. Effect: Due to the lack of policies, the Organization has occupancy costs that are not being allocated in proportion to the benefits received. As a result, the Organization has occupancy costs that are both under and over charged to the federal program with the net effect being an under charge to the federal program. Recommendation: The Organization should establish policies and procedures to determine an appropriate allocable base for charges that benefit more than one program in order to distribute cost based on the benefits received. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with this finding and will establish procedures to determine an appropriate basis to allocate shared costs proportionate to the benefits received by the programs. The Organization implemented an allocation based on the square footage of the facility and the number of clients being served by each program. The basis of allocation was put into place and utilized beginning August of 2022.
Finding 2022-004
U.S. DEPARTMENT OF JUSTICE 2022-004 Distribution of Allocable Costs Fiscal year finding initially occurred: 2021 Crime Victim Assistance (16.575) 2019-V2-GX-0059 and 2020-V2-GX-0010 See Internal Control Finding 2022-003.
Finding 2022-003
U.S. DEPARTMENT OF JUSTICE 2022-003 Distribution of Allocable Costs Fiscal year finding initially occurred: 2021 Crime Victim Assistance (16.575) 2019-V2-GX-0059 and 2020-V2-GX-0010 Criteria: In accordance with 2 CFR Part 230, the Organization should have a control policy to allocate costs that benefit both a federal program and other work in a manner that is reasonably proportionate to the benefits received. Condition: The Organization had certain occupancy costs that were not being distributed in a reasonable proportion to the benefits received. Cause: The Organization does not have a policy to distribute costs to federal programs in proportion to the benefits received. Effect: Due to the lack of policies, the Organization has occupancy costs that are not being allocated in proportion to the benefits received. As a result, the Organization has occupancy costs that are both under and over charged to the federal program with the net effect being an under charge to the federal program. Recommendation: The Organization should establish policies and procedures to determine an appropriate allocable base for charges that benefit more than one program in order to distribute cost based on the benefits received. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with this finding and will establish procedures to determine an appropriate basis to allocate shared costs proportionate to the benefits received by the programs. The Organization implemented an allocation based on the square footage of the facility and the number of clients being served by each program. The basis of allocation was put into place and utilized beginning August of 2022.
Finding 2022-004
U.S. DEPARTMENT OF JUSTICE 2022-004 Distribution of Allocable Costs Fiscal year finding initially occurred: 2021 Crime Victim Assistance (16.575) 2019-V2-GX-0059 and 2020-V2-GX-0010 See Internal Control Finding 2022-003.
Finding 2022-003
U.S. DEPARTMENT OF JUSTICE 2022-003 Distribution of Allocable Costs Fiscal year finding initially occurred: 2021 Crime Victim Assistance (16.575) 2019-V2-GX-0059 and 2020-V2-GX-0010 Criteria: In accordance with 2 CFR Part 230, the Organization should have a control policy to allocate costs that benefit both a federal program and other work in a manner that is reasonably proportionate to the benefits received. Condition: The Organization had certain occupancy costs that were not being distributed in a reasonable proportion to the benefits received. Cause: The Organization does not have a policy to distribute costs to federal programs in proportion to the benefits received. Effect: Due to the lack of policies, the Organization has occupancy costs that are not being allocated in proportion to the benefits received. As a result, the Organization has occupancy costs that are both under and over charged to the federal program with the net effect being an under charge to the federal program. Recommendation: The Organization should establish policies and procedures to determine an appropriate allocable base for charges that benefit more than one program in order to distribute cost based on the benefits received. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with this finding and will establish procedures to determine an appropriate basis to allocate shared costs proportionate to the benefits received by the programs. The Organization implemented an allocation based on the square footage of the facility and the number of clients being served by each program. The basis of allocation was put into place and utilized beginning August of 2022.
Finding 2022-004
U.S. DEPARTMENT OF JUSTICE 2022-004 Distribution of Allocable Costs Fiscal year finding initially occurred: 2021 Crime Victim Assistance (16.575) 2019-V2-GX-0059 and 2020-V2-GX-0010 See Internal Control Finding 2022-003.
Finding 2022-003
U.S. DEPARTMENT OF JUSTICE 2022-003 Distribution of Allocable Costs Fiscal year finding initially occurred: 2021 Crime Victim Assistance (16.575) 2019-V2-GX-0059 and 2020-V2-GX-0010 Criteria: In accordance with 2 CFR Part 230, the Organization should have a control policy to allocate costs that benefit both a federal program and other work in a manner that is reasonably proportionate to the benefits received. Condition: The Organization had certain occupancy costs that were not being distributed in a reasonable proportion to the benefits received. Cause: The Organization does not have a policy to distribute costs to federal programs in proportion to the benefits received. Effect: Due to the lack of policies, the Organization has occupancy costs that are not being allocated in proportion to the benefits received. As a result, the Organization has occupancy costs that are both under and over charged to the federal program with the net effect being an under charge to the federal program. Recommendation: The Organization should establish policies and procedures to determine an appropriate allocable base for charges that benefit more than one program in order to distribute cost based on the benefits received. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with this finding and will establish procedures to determine an appropriate basis to allocate shared costs proportionate to the benefits received by the programs. The Organization implemented an allocation based on the square footage of the facility and the number of clients being served by each program. The basis of allocation was put into place and utilized beginning August of 2022.
Finding 2022-004
U.S. DEPARTMENT OF JUSTICE 2022-004 Distribution of Allocable Costs Fiscal year finding initially occurred: 2021 Crime Victim Assistance (16.575) 2019-V2-GX-0059 and 2020-V2-GX-0010 See Internal Control Finding 2022-003.