FAC Explorer

Audit 28508

FY End
2022-06-30
Total Expended
$1.71M
Findings
2
Programs
7
Organization: The House Next Door, Inc. (FL)
Year: 2022 Accepted: 2023-02-27
Auditor: James Moore & CO P L

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25972 2022-003 Significant Deficiency Yes M
602414 2022-003 Significant Deficiency Yes M

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $1.19M Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $228,195 - 0
93.556 Promoting Safe and Stable Families $152,033 - 0
93.558 Temporary Assistance for Needy Families $77,777 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $31,948 - 0
93.958 Block Grants for Community Mental Health Services $17,240 - 0
93.669 Child Abuse and Neglect State Grants $12,819 - 0

Contacts

Name Title Type
JVL5J72T9VK4 Jennifer Nadelkov Auditee
3867347571 Caitlan Walker Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes federal award activity of the Organization under programs of the federal government for the year ended June 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). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 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. Pass-through entity identifying numbers are presented where available. No amounts were passed through to subrecipients during the year ended June 30, 2022. De Minimis Rate Used: N Rate Explanation: The Organization does not elect to use the 10% de minimis indirect cost rate as covered in ?200.414, Indirect (F&A) costs, of the Uniform Guidance.

Finding Details

Finding 2022-003
2022-003 ? Assistance Listing Number 10.558 ? Child and Adult Care Food Program: Provider Monitorings Performance and Documentation (Repeat Finding): Criteria: Per the Florida Department of Health Child Care Food Program (CCFP) Procedure Manual for Sponsors of Day Care Homes and the Nationwide Waiver of Onsite Monitoring Requirements for State Agencies in the Child and Adult Care Food Program through September 30, 2021, sponsors are required to perform at least three monitoring reviews of providers during the federal fiscal year, and such reviews to be performed less than six months apart. Per the Procedure Manual, sponsors must maintain all completed Provider Review Forms and supporting documentation for a minimum of three fiscal years past the current fiscal year, or until all outstanding audit issues are resolved. Condition and Context: Out of nine Child Care Center and Home providers tested, the first monitoring report for one provider was not completed, and monitoring reviews for two providers were not performed timely causing a gap between reviews to be more than six months. Cause: Turnover in the CCFP staff at the Organization along with the COVID-19 pandemic resulted in inconsistent monitorings and poor recordkeeping. Effect: The Organization could face corrective action from the grantor or be penalized by having to repay grant reimbursements or by having the funding award reduced. Recommendation: We recommend the Organization follow their established provider monitoring procedures in order to comply with the Florida Department of Health standards for the Child Care Food Program.
Finding 2022-003
2022-003 ? Assistance Listing Number 10.558 ? Child and Adult Care Food Program: Provider Monitorings Performance and Documentation (Repeat Finding): Criteria: Per the Florida Department of Health Child Care Food Program (CCFP) Procedure Manual for Sponsors of Day Care Homes and the Nationwide Waiver of Onsite Monitoring Requirements for State Agencies in the Child and Adult Care Food Program through September 30, 2021, sponsors are required to perform at least three monitoring reviews of providers during the federal fiscal year, and such reviews to be performed less than six months apart. Per the Procedure Manual, sponsors must maintain all completed Provider Review Forms and supporting documentation for a minimum of three fiscal years past the current fiscal year, or until all outstanding audit issues are resolved. Condition and Context: Out of nine Child Care Center and Home providers tested, the first monitoring report for one provider was not completed, and monitoring reviews for two providers were not performed timely causing a gap between reviews to be more than six months. Cause: Turnover in the CCFP staff at the Organization along with the COVID-19 pandemic resulted in inconsistent monitorings and poor recordkeeping. Effect: The Organization could face corrective action from the grantor or be penalized by having to repay grant reimbursements or by having the funding award reduced. Recommendation: We recommend the Organization follow their established provider monitoring procedures in order to comply with the Florida Department of Health standards for the Child Care Food Program.