FAC Explorer

Audit 291844

FY End
2023-06-30
Total Expended
$1.25M
Findings
14
Programs
5
Organization: Simpson Housing Services, Inc. (MN)
Year: 2023 Accepted: 2024-02-23
Auditor: Mahoney

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370243 2023-001 Significant Deficiency - L
370244 2023-001 Significant Deficiency - L
370245 2023-001 Significant Deficiency - L
370246 2023-001 Significant Deficiency - L
370247 2023-001 Significant Deficiency - L
370248 2023-001 Significant Deficiency - L
370249 2023-001 Significant Deficiency - L
946685 2023-001 Significant Deficiency - L
946686 2023-001 Significant Deficiency - L
946687 2023-001 Significant Deficiency - L
946688 2023-001 Significant Deficiency - L
946689 2023-001 Significant Deficiency - L
946690 2023-001 Significant Deficiency - L
946691 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $159,840 - 0
14.267 Continuum of Care Program $143,767 Yes 1
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $130,485 - 0
97.024 Emergency Food and Shelter National Board Program $103,500 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $8,700 - 0

Contacts

Name Title Type
VCSEN9GMJCA7 Wendy Wiegmann Auditee
6124550847 Lance Brock Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Simpson Housing Services, Inc. and subsidiaries (Simpson) 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Simpson, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Simpson. Note 2. Summary of Significant Accounting Policies Expenditures reported in the Schedule are reported on the accrual basis of accounting. When applicable, 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. No federal assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: Simpson has not elected to use the 10% de minimis cost rate allowed under the Uniform Guidance. Simpson’s indirect cost rate for the COVID-19: Emergency Shelter Diversion Services grant and the COVID-19: 24-Hour Emergency Shelter Services grant is an amount not to exceed 10% of direct costs.

Finding Details

Finding 2023-001
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Finding 2023-001
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Finding 2023-001
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Finding 2023-001
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Finding 2023-001
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Finding 2023-001
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Finding 2023-001
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Finding 2023-001
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Finding 2023-001
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Finding 2023-001
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Finding 2023-001
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Finding 2023-001
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Finding 2023-001
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Finding 2023-001
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.