FAC Explorer

Audit 290283

FY End
2022-12-31
Total Expended
$1.24M
Findings
8
Programs
2
Organization: Impact Charitable (CO)
Year: 2022 Accepted: 2024-02-13
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
367071 2022-001 Significant Deficiency - I
367072 2022-001 Significant Deficiency - I
367073 2022-001 Significant Deficiency - I
367074 2022-001 Significant Deficiency - I
943513 2022-001 Significant Deficiency - I
943514 2022-001 Significant Deficiency - I
943515 2022-001 Significant Deficiency - I
943516 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.569 Community Services Block Grant $100,017 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $94,659 Yes 1

Contacts

Name Title Type
Q6MAQJF3G1L8 Rich Hoops Auditee
8018644020 Troy Rector Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Note 2 - Summary of Significant 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: Impact Charitable has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Impact Charitable 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 Schedule presents only a selected portion of the operations of Impact Charitable, it is not intended to and does not present the financial position, changes in net assets, functional expenses or cash flows of Impact Charitable.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Note 2 - Summary of Significant 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: Impact Charitable has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. 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 - Indirect Cost Rate Accounting Policies: Note 2 - Summary of Significant 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: Impact Charitable has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Impact Charitable has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
Finding 2022-001 Significant deficiency in internal controls over compliance and instances of noncompliance with suspension and debarment. Federal Agency: Department of the Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number: HOST-202263678 Award Period: July 1, 2022, through June 30, 2024 Criteria Procurement requirements contained in Title 2 US Code of Federal Regulations Part 180 - OMB Guidelines to Agencies on Governmentwide Debarment and Suspension requires a non-Federal entity to ensure that covered transactions are not entered into with vendors that are disqualified by the U.S. Government. Condition/Context for Evaluation Our audit testing of procurement transactions included one procurement out of one tested that did not include adequate documentation to support that Impact Charitable had verified that the third party was not listed as suspended or debarred by the U.S. Government. Impact Charitable did perform the search and verified that that third party was neither listed as suspended or debarred by the U.S. Government subsequent to the year under audit. Effect or Potential Effect The effect is that covered transactions could be entered into with parties that are either suspended or debarred. Questioned Costs Not Applicable Cause Impact Charitable did not follow their documented procurement policy over suspension and debarment to ensure that verification was performed and documented to confirm that third parties were not listed as suspended or debarred by the U.S. Government when entering into covered transactions. Repeat Finding Finding 2022-001 is not a repeat finding. Recommendation We recommend that Impact Charitable implement the necessary internal controls to ensure that the documented policy over suspension and debarment is followed. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Finding 2022-001 Significant deficiency in internal controls over compliance and instances of noncompliance with suspension and debarment. Federal Agency: Department of the Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number: HOST-202263678 Award Period: July 1, 2022, through June 30, 2024 Criteria Procurement requirements contained in Title 2 US Code of Federal Regulations Part 180 - OMB Guidelines to Agencies on Governmentwide Debarment and Suspension requires a non-Federal entity to ensure that covered transactions are not entered into with vendors that are disqualified by the U.S. Government. Condition/Context for Evaluation Our audit testing of procurement transactions included one procurement out of one tested that did not include adequate documentation to support that Impact Charitable had verified that the third party was not listed as suspended or debarred by the U.S. Government. Impact Charitable did perform the search and verified that that third party was neither listed as suspended or debarred by the U.S. Government subsequent to the year under audit. Effect or Potential Effect The effect is that covered transactions could be entered into with parties that are either suspended or debarred. Questioned Costs Not Applicable Cause Impact Charitable did not follow their documented procurement policy over suspension and debarment to ensure that verification was performed and documented to confirm that third parties were not listed as suspended or debarred by the U.S. Government when entering into covered transactions. Repeat Finding Finding 2022-001 is not a repeat finding. Recommendation We recommend that Impact Charitable implement the necessary internal controls to ensure that the documented policy over suspension and debarment is followed. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Finding 2022-001 Significant deficiency in internal controls over compliance and instances of noncompliance with suspension and debarment. Federal Agency: Department of the Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number: HOST-202263678 Award Period: July 1, 2022, through June 30, 2024 Criteria Procurement requirements contained in Title 2 US Code of Federal Regulations Part 180 - OMB Guidelines to Agencies on Governmentwide Debarment and Suspension requires a non-Federal entity to ensure that covered transactions are not entered into with vendors that are disqualified by the U.S. Government. Condition/Context for Evaluation Our audit testing of procurement transactions included one procurement out of one tested that did not include adequate documentation to support that Impact Charitable had verified that the third party was not listed as suspended or debarred by the U.S. Government. Impact Charitable did perform the search and verified that that third party was neither listed as suspended or debarred by the U.S. Government subsequent to the year under audit. Effect or Potential Effect The effect is that covered transactions could be entered into with parties that are either suspended or debarred. Questioned Costs Not Applicable Cause Impact Charitable did not follow their documented procurement policy over suspension and debarment to ensure that verification was performed and documented to confirm that third parties were not listed as suspended or debarred by the U.S. Government when entering into covered transactions. Repeat Finding Finding 2022-001 is not a repeat finding. Recommendation We recommend that Impact Charitable implement the necessary internal controls to ensure that the documented policy over suspension and debarment is followed. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Finding 2022-001 Significant deficiency in internal controls over compliance and instances of noncompliance with suspension and debarment. Federal Agency: Department of the Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number: HOST-202263678 Award Period: July 1, 2022, through June 30, 2024 Criteria Procurement requirements contained in Title 2 US Code of Federal Regulations Part 180 - OMB Guidelines to Agencies on Governmentwide Debarment and Suspension requires a non-Federal entity to ensure that covered transactions are not entered into with vendors that are disqualified by the U.S. Government. Condition/Context for Evaluation Our audit testing of procurement transactions included one procurement out of one tested that did not include adequate documentation to support that Impact Charitable had verified that the third party was not listed as suspended or debarred by the U.S. Government. Impact Charitable did perform the search and verified that that third party was neither listed as suspended or debarred by the U.S. Government subsequent to the year under audit. Effect or Potential Effect The effect is that covered transactions could be entered into with parties that are either suspended or debarred. Questioned Costs Not Applicable Cause Impact Charitable did not follow their documented procurement policy over suspension and debarment to ensure that verification was performed and documented to confirm that third parties were not listed as suspended or debarred by the U.S. Government when entering into covered transactions. Repeat Finding Finding 2022-001 is not a repeat finding. Recommendation We recommend that Impact Charitable implement the necessary internal controls to ensure that the documented policy over suspension and debarment is followed. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Finding 2022-001 Significant deficiency in internal controls over compliance and instances of noncompliance with suspension and debarment. Federal Agency: Department of the Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number: HOST-202263678 Award Period: July 1, 2022, through June 30, 2024 Criteria Procurement requirements contained in Title 2 US Code of Federal Regulations Part 180 - OMB Guidelines to Agencies on Governmentwide Debarment and Suspension requires a non-Federal entity to ensure that covered transactions are not entered into with vendors that are disqualified by the U.S. Government. Condition/Context for Evaluation Our audit testing of procurement transactions included one procurement out of one tested that did not include adequate documentation to support that Impact Charitable had verified that the third party was not listed as suspended or debarred by the U.S. Government. Impact Charitable did perform the search and verified that that third party was neither listed as suspended or debarred by the U.S. Government subsequent to the year under audit. Effect or Potential Effect The effect is that covered transactions could be entered into with parties that are either suspended or debarred. Questioned Costs Not Applicable Cause Impact Charitable did not follow their documented procurement policy over suspension and debarment to ensure that verification was performed and documented to confirm that third parties were not listed as suspended or debarred by the U.S. Government when entering into covered transactions. Repeat Finding Finding 2022-001 is not a repeat finding. Recommendation We recommend that Impact Charitable implement the necessary internal controls to ensure that the documented policy over suspension and debarment is followed. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Finding 2022-001 Significant deficiency in internal controls over compliance and instances of noncompliance with suspension and debarment. Federal Agency: Department of the Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number: HOST-202263678 Award Period: July 1, 2022, through June 30, 2024 Criteria Procurement requirements contained in Title 2 US Code of Federal Regulations Part 180 - OMB Guidelines to Agencies on Governmentwide Debarment and Suspension requires a non-Federal entity to ensure that covered transactions are not entered into with vendors that are disqualified by the U.S. Government. Condition/Context for Evaluation Our audit testing of procurement transactions included one procurement out of one tested that did not include adequate documentation to support that Impact Charitable had verified that the third party was not listed as suspended or debarred by the U.S. Government. Impact Charitable did perform the search and verified that that third party was neither listed as suspended or debarred by the U.S. Government subsequent to the year under audit. Effect or Potential Effect The effect is that covered transactions could be entered into with parties that are either suspended or debarred. Questioned Costs Not Applicable Cause Impact Charitable did not follow their documented procurement policy over suspension and debarment to ensure that verification was performed and documented to confirm that third parties were not listed as suspended or debarred by the U.S. Government when entering into covered transactions. Repeat Finding Finding 2022-001 is not a repeat finding. Recommendation We recommend that Impact Charitable implement the necessary internal controls to ensure that the documented policy over suspension and debarment is followed. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Finding 2022-001 Significant deficiency in internal controls over compliance and instances of noncompliance with suspension and debarment. Federal Agency: Department of the Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number: HOST-202263678 Award Period: July 1, 2022, through June 30, 2024 Criteria Procurement requirements contained in Title 2 US Code of Federal Regulations Part 180 - OMB Guidelines to Agencies on Governmentwide Debarment and Suspension requires a non-Federal entity to ensure that covered transactions are not entered into with vendors that are disqualified by the U.S. Government. Condition/Context for Evaluation Our audit testing of procurement transactions included one procurement out of one tested that did not include adequate documentation to support that Impact Charitable had verified that the third party was not listed as suspended or debarred by the U.S. Government. Impact Charitable did perform the search and verified that that third party was neither listed as suspended or debarred by the U.S. Government subsequent to the year under audit. Effect or Potential Effect The effect is that covered transactions could be entered into with parties that are either suspended or debarred. Questioned Costs Not Applicable Cause Impact Charitable did not follow their documented procurement policy over suspension and debarment to ensure that verification was performed and documented to confirm that third parties were not listed as suspended or debarred by the U.S. Government when entering into covered transactions. Repeat Finding Finding 2022-001 is not a repeat finding. Recommendation We recommend that Impact Charitable implement the necessary internal controls to ensure that the documented policy over suspension and debarment is followed. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Finding 2022-001 Significant deficiency in internal controls over compliance and instances of noncompliance with suspension and debarment. Federal Agency: Department of the Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number: HOST-202263678 Award Period: July 1, 2022, through June 30, 2024 Criteria Procurement requirements contained in Title 2 US Code of Federal Regulations Part 180 - OMB Guidelines to Agencies on Governmentwide Debarment and Suspension requires a non-Federal entity to ensure that covered transactions are not entered into with vendors that are disqualified by the U.S. Government. Condition/Context for Evaluation Our audit testing of procurement transactions included one procurement out of one tested that did not include adequate documentation to support that Impact Charitable had verified that the third party was not listed as suspended or debarred by the U.S. Government. Impact Charitable did perform the search and verified that that third party was neither listed as suspended or debarred by the U.S. Government subsequent to the year under audit. Effect or Potential Effect The effect is that covered transactions could be entered into with parties that are either suspended or debarred. Questioned Costs Not Applicable Cause Impact Charitable did not follow their documented procurement policy over suspension and debarment to ensure that verification was performed and documented to confirm that third parties were not listed as suspended or debarred by the U.S. Government when entering into covered transactions. Repeat Finding Finding 2022-001 is not a repeat finding. Recommendation We recommend that Impact Charitable implement the necessary internal controls to ensure that the documented policy over suspension and debarment is followed. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.