FAC Explorer

Audit 291570

FY End
2021-12-31
Total Expended
$1.01M
Findings
4
Programs
8
Organization: New Beginning, Inc. (ME)
Year: 2021 Accepted: 2024-02-21
Auditor: Pgm LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370062 2021-001 Significant Deficiency - A
370063 2021-002 Significant Deficiency - A
946504 2021-001 Significant Deficiency - A
946505 2021-002 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
93.623 Basic Center Grant $200,000 - 0
93.550 Transitional Living for Homeless Youth $200,000 Yes 0
14.267 Continuum of Care Program $164,340 Yes 2
93.558 Temporary Assistance for Needy Families $161,914 - 0
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $150,000 Yes 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $93,756 - 0
97.024 Emergency Food and Shelter National Board Program $21,000 - 0
14.218 Community Development Block Grants/entitlement Grants $18,527 - 0

Contacts

Name Title Type
N3M1SUXV5LE9 Stephanie Saltzman Auditee
2077954077 Peter G. Montano Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Expenditures 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. De Minimis Rate Used: N Rate Explanation: New Beginnings, Inc. has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activities of New Beginnings, Inc. under the programs of the federal government for the year ended December 31, 2021. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements of Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of New Beginnings, Inc., it is not intended t ot present the financial position, changes in net assets or cash flows of New Beginnings, Inc..
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Expenditures 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. De Minimis Rate Used: N Rate Explanation: New Beginnings, Inc. has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures 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.

Finding Details

Finding 2021-001
Finding Criteria The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and pay rates are properly approved. Conditions and Context The Organization was unable to provide documentation for two employees rates of pay. The two employees impacted four of the 42 transactions tested. Effect The Organization did not have proper documentation or processes in place to ensure payroll rate records were appropriately maintained. Recommendation We recommended that the Organization review and modify as necessary internal policies and procedures related to payroll documents in wed requirements contained in Government Auditing Standards.
Finding 2021-002
Finding Criteria The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and invoices are properly approved. Conditions and Context The Organization was unable to provide documentation for seven disbursements out of 40 tested. Effect The Organization did not have proper documentation or processes in place to ensure invoices were appropriately maintained. Recommendation We recommended that the Organization review and modify as necessary internal policies and procedures related to accounts payable documents in order to comply with the activities allowed requirements contained in Government Auditing Standards.
Finding 2021-001
Finding Criteria The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and pay rates are properly approved. Conditions and Context The Organization was unable to provide documentation for two employees rates of pay. The two employees impacted four of the 42 transactions tested. Effect The Organization did not have proper documentation or processes in place to ensure payroll rate records were appropriately maintained. Recommendation We recommended that the Organization review and modify as necessary internal policies and procedures related to payroll documents in wed requirements contained in Government Auditing Standards.
Finding 2021-002
Finding Criteria The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and invoices are properly approved. Conditions and Context The Organization was unable to provide documentation for seven disbursements out of 40 tested. Effect The Organization did not have proper documentation or processes in place to ensure invoices were appropriately maintained. Recommendation We recommended that the Organization review and modify as necessary internal policies and procedures related to accounts payable documents in order to comply with the activities allowed requirements contained in Government Auditing Standards.