FAC Explorer

Audit 27321

FY End
2022-12-31
Total Expended
$1.12M
Findings
4
Programs
4
Organization: Flood Bakersfield Ministries, Inc. (CA)
Year: 2022 Accepted: 2023-09-28
Auditor: Daniells Phillips Vaughan & Bock

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36346 2022-001 - Yes L
36347 2022-002 - - L
612788 2022-001 - Yes L
612789 2022-002 - - L

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $222,039 Yes 1
14.267 Continuum of Care Program $210,754 - 0
14.231 Emergency Solutions Grant Program $203,883 Yes 0
14.871 Section 8 Housing Choice Vouchers $94,852 - 0

Contacts

Name Title Type
WRMAJXNKVFF3 Jim Wheeler Auditee
6613235663 Patrick W. Paggi Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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. De Minimis Rate Used: Y Rate Explanation: Flood Bakersfield Ministries, Inc. has used the maximum indirect cost rate specified in each particular grant agreement, which in any case, does not exceed the 10% de minimums indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Flood Bakersfield Ministries, Inc. under programs of the federal government for the year ended December 31, 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 Schedulepresents only a selected portion of the operations of Flood Bakersfield Ministries, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Flood Bakersfield Ministries, Inc.

Finding Details

Finding 2022-001
Community Development Block Grant, Department of Housing and Urban Development Federal Assistance listing #14.218; Contract No. 2020-211 Condition: The Organization failed to complete and file as required by the funding agency the required monthly HMIS and Monthly Activity Beneficiary Report for all months for the year ended December 31, 2022. Criteria: Per the Organization?s CDBG grant agreement 2020-211, ?the Organization will participate in appropriate data collection and other services as needed and as directed by the city. The Organization will enter all information in HMIS and provide a monthly report to the City of Bakersfield. Monthly Activity Beneficiary Report will be submitted to City Staff along with an HMIS report. Monthly reports will be submitted beginning with the first month of service. Reports will be due fifteen (15) days after the end of the month of service.? Cause: Lack of training and understanding at the program level regarding requirements of the grant agreement. Effect: Failure to comply with grant reporting requirements may result in a reduction or loss of future funding. Recommendation: Management should review and familiarize themselves with requirements of the grant agreement to ensure all aspects of grant requirements are complied with. Additionally, the Organization should provide training to those who administer the grant to ensure compliance with the grant agreement.
Finding 2022-002
Community Development Block Grant, Department of Housing and Urban Development Federal Assistance listing #14.218; Contract No. 2022-2024 Condition: The Organization failed to complete and file as required by the funding agency the required monthly performance report for all quarters for the year ended December 31, 2022. Criteria: Per the Organization?s CDBG grant agreement 2022-2024, ?On a quarterly basis, SUBRECIPIENT shall submit to GRANTEE, in a form acceptable to GRANTEE, a performance report summarizing the number of unduplicated persons served, including race, ethnicity, and income data. The performance report shall be submitted within thirty days of the close of each quarter.? Cause: Lack of training and understanding at the program level regarding requirements of the grant agreement. Effect: Failure to comply with grant reporting requirements may result in a reduction or loss of future funding. Recommendation: Management should review and familiarize themselves with requirements of the grant agreement to ensure all aspects of grant requirements are complied with. Additionally, the Organization should provide training to those who administer the grant to ensure compliance with the grant agreement.
Finding 2022-001
Community Development Block Grant, Department of Housing and Urban Development Federal Assistance listing #14.218; Contract No. 2020-211 Condition: The Organization failed to complete and file as required by the funding agency the required monthly HMIS and Monthly Activity Beneficiary Report for all months for the year ended December 31, 2022. Criteria: Per the Organization?s CDBG grant agreement 2020-211, ?the Organization will participate in appropriate data collection and other services as needed and as directed by the city. The Organization will enter all information in HMIS and provide a monthly report to the City of Bakersfield. Monthly Activity Beneficiary Report will be submitted to City Staff along with an HMIS report. Monthly reports will be submitted beginning with the first month of service. Reports will be due fifteen (15) days after the end of the month of service.? Cause: Lack of training and understanding at the program level regarding requirements of the grant agreement. Effect: Failure to comply with grant reporting requirements may result in a reduction or loss of future funding. Recommendation: Management should review and familiarize themselves with requirements of the grant agreement to ensure all aspects of grant requirements are complied with. Additionally, the Organization should provide training to those who administer the grant to ensure compliance with the grant agreement.
Finding 2022-002
Community Development Block Grant, Department of Housing and Urban Development Federal Assistance listing #14.218; Contract No. 2022-2024 Condition: The Organization failed to complete and file as required by the funding agency the required monthly performance report for all quarters for the year ended December 31, 2022. Criteria: Per the Organization?s CDBG grant agreement 2022-2024, ?On a quarterly basis, SUBRECIPIENT shall submit to GRANTEE, in a form acceptable to GRANTEE, a performance report summarizing the number of unduplicated persons served, including race, ethnicity, and income data. The performance report shall be submitted within thirty days of the close of each quarter.? Cause: Lack of training and understanding at the program level regarding requirements of the grant agreement. Effect: Failure to comply with grant reporting requirements may result in a reduction or loss of future funding. Recommendation: Management should review and familiarize themselves with requirements of the grant agreement to ensure all aspects of grant requirements are complied with. Additionally, the Organization should provide training to those who administer the grant to ensure compliance with the grant agreement.