Audit 2874

FY End

2022-06-30

Total Expended

$1.85M

Findings

2

Programs

1

Organization: Citizens for Animal Protection, Inc. (TX)

Year: 2022 Accepted: 2023-11-10

Auditor: Marcum LLP

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
1657	2022-006	Material Weakness	-	L
578099	2022-006	Material Weakness	-	L

ALN	Program	Spent	Major	Findings
59.008	Disaster Assistance Loans	$1.85M	Yes	1

Contacts

Name	Title	Type
HNV9H671UYL6	Erica Pothier	Auditee
2816008504	Kimberly Robertson	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. 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: N Rate Explanation: No cost rate is used. The accompanying schedule of expenditures of federal awards of Citizens for Animal Protection, Inc. is presented on the accrual basis of accounting. 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.

Title: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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: N Rate Explanation: No cost rate is used. 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.

Title: NOTE 3 – LOAN PROGRAM 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: N Rate Explanation: No cost rate is used. Citizens for Animal Protection, Inc. has an Economic Injury Disaster Loan. The balance of the loan outstanding at December 31, 2022, totaled $1,997,424.

Finding Details

Finding 2022-006

Finding No. 2022-006: Late Filing of Data Collection Form – Material Weakness – Internal Control and Compliance Finding Criteria In accordance with the Uniform Guidance, the audit package and the Data Collection Form must be submitted within 30 days after receipt of the auditors’ report or nine months after the end of the fiscal year, whichever comes first. Condition There are inadequate internal controls in place to ensure that the Organization’s financial statement audit is completed in a manner to allow the Data Collection Form to be filed by the reporting deadline. Context The Data Collection Form for the year ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by the March 31, 2023 deadline. Cause There were delays in completing the 2022 audit. Effect Management was not in compliance with the requirements of the Uniform Guidance. Questioned Costs None. Repeat Finding No. Recommendation We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met. Views of Responsible Officials and Planned Corrective Actions See Corrective Action Plan.

Finding 2022-006

Finding No. 2022-006: Late Filing of Data Collection Form – Material Weakness – Internal Control and Compliance Finding Criteria In accordance with the Uniform Guidance, the audit package and the Data Collection Form must be submitted within 30 days after receipt of the auditors’ report or nine months after the end of the fiscal year, whichever comes first. Condition There are inadequate internal controls in place to ensure that the Organization’s financial statement audit is completed in a manner to allow the Data Collection Form to be filed by the reporting deadline. Context The Data Collection Form for the year ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by the March 31, 2023 deadline. Cause There were delays in completing the 2022 audit. Effect Management was not in compliance with the requirements of the Uniform Guidance. Questioned Costs None. Repeat Finding No. Recommendation We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met. Views of Responsible Officials and Planned Corrective Actions See Corrective Action Plan.