FAC Explorer

Audit 290497

FY End
2023-06-30
Total Expended
$2.30M
Findings
4
Programs
5
Organization: Community Crisis Services and Food Bank (IA)
Year: 2023 Accepted: 2024-02-14
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369236 2023-003 Material Weakness - B
369237 2023-004 Material Weakness - BC
945678 2023-003 Material Weakness - B
945679 2023-004 Material Weakness - BC

Programs

ALN Program Spent Major Findings
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $1.60M Yes 2
14.218 Community Development Block Grants/entitlement Grants $382,400 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $257,467 - 0
16.575 Crime Victim Assistance $59,320 - 0
97.024 Emergency Food and Shelter National Board Program $6,500 - 0

Contacts

Name Title Type
LEXWJA4MX4H4 Angie Meiers Auditee
3193512726 David Little Auditor
No contacts on file

Notes to SEFA

Title: COMMUNITY DEVELOPMENT BLOCK GRANT LOANS Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule or SEFA) includes the federal award activity of CommUnity Crisis Services and Food Bank (the Organization), under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Federal expenditures presented in the Schedule consist of loans outstanding at the beginning of the year. There were no current year activity. Therefore, the federal expenditures presented in the Schedule also agrees to the balance of loans outstanding as of June 30, 2023. Loans require no payment as long as the Organization owns the property and uses it in its operations. Liens on property expire between December 31, 2024 and June 30, 2030.
Title: SUBRECIPIENT PAYMENTS, NONCASH ASSISTANCE, INSURANCE, AND LOANS OR LOAN GUARANTEES Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule or SEFA) includes the federal award activity of CommUnity Crisis Services and Food Bank (the Organization), under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The purpose of the schedule of expenditures of federal awards is to present a summary of the Organization’s federal grant activity. The Organization did not provide any federal awards to subrecipients for the year ended June 30, 2023.

Finding Details

Finding 2023-003
2 CFR section 200.303(a) requires that non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The Organization did not consistently document review of payroll reports. Questioned costs: None Context: We tested a sample of 40 payroll disbursements related to this program, noting 3 of the 40 selections did not have a documented review of their payroll report from their third party payroll processor. Cause: Management indicated payroll is reviewed each month, even if it is not initialed. Effect: The effect of this condition increases the possibility that payroll costs submitted for reimbursement may be inaccurate. Repeat Finding: No Recommendation: We recommend the Organization documents review of all payroll reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-004
2 CFR section 200.303(a) requires that non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The Organization does not have someone reviewing the monthly reimbursement requests prior to the submission. Questioned costs: None Context: We tested all three months of billing in fiscal year 2023, noting there was no review present for any of the months. Cause: Management indicated a review process is not in place. Effect: The effect of this condition increases the possibility that reimbursement requests may contain errors. Repeat Finding: No Recommendation: We recommend the Organization implement a documented review process for reimbursement requests before submitting the requests monthly. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-003
2 CFR section 200.303(a) requires that non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The Organization did not consistently document review of payroll reports. Questioned costs: None Context: We tested a sample of 40 payroll disbursements related to this program, noting 3 of the 40 selections did not have a documented review of their payroll report from their third party payroll processor. Cause: Management indicated payroll is reviewed each month, even if it is not initialed. Effect: The effect of this condition increases the possibility that payroll costs submitted for reimbursement may be inaccurate. Repeat Finding: No Recommendation: We recommend the Organization documents review of all payroll reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-004
2 CFR section 200.303(a) requires that non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The Organization does not have someone reviewing the monthly reimbursement requests prior to the submission. Questioned costs: None Context: We tested all three months of billing in fiscal year 2023, noting there was no review present for any of the months. Cause: Management indicated a review process is not in place. Effect: The effect of this condition increases the possibility that reimbursement requests may contain errors. Repeat Finding: No Recommendation: We recommend the Organization implement a documented review process for reimbursement requests before submitting the requests monthly. Views of Responsible Officials: There is no disagreement with the audit finding.