FAC Explorer

Audit 292730

FY End
2022-12-31
Total Expended
$1.84M
Findings
4
Programs
1
Organization: Islamic Society of Greater Houston (TX)
Year: 2022 Accepted: 2024-02-28
Auditor: Hrss LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
371049 2022-001 Significant Deficiency - L
371050 2022-002 Significant Deficiency - L
947491 2022-001 Significant Deficiency - L
947492 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
97.024 Emergency Food and Shelter National Board Program $1.84M Yes 2

Contacts

Name Title Type
STM8JH8V4MM1 Roger Yelton Auditee
7135246615 Aamir Maniar Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: The accompanying schedule of expenditures of federal awards present the activity of federal awards program of Islamic Society of Greater Houston Inc. for the year ended December 31, 2022. Federal awards received from the Department of Homeland Security and Federal Emergency Management Agency. The schedule of expenditures of federal awards is prepared utilizing the basis of cash collected and expenses paid, which is a comprehensive basis of accounting other than the generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The auditee opted not to use the de minimis cost rate. Instead, they disbursed the entire grant money (100%) towards financial assistance without allocating any portion to indirect costs. As a result, the organization did not apply the simplified indirect cost rate provided by the de minimis method. The accompanying schedule of expenditures of federal awards present the activity of federal awards program of Islamic Society of Greater Houston Inc. for the year ended December 31, 2022. Federal awards received from the Department of Homeland Security and Federal Emergency Management Agency.
Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards present the activity of federal awards program of Islamic Society of Greater Houston Inc. for the year ended December 31, 2022. Federal awards received from the Department of Homeland Security and Federal Emergency Management Agency. The schedule of expenditures of federal awards is prepared utilizing the basis of cash collected and expenses paid, which is a comprehensive basis of accounting other than the generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The auditee opted not to use the de minimis cost rate. Instead, they disbursed the entire grant money (100%) towards financial assistance without allocating any portion to indirect costs. As a result, the organization did not apply the simplified indirect cost rate provided by the de minimis method. The schedule of expenditures of federal awards is prepared utilizing the basis of cash collected and expenses paid, which is a comprehensive basis of accounting other than the generally accepted accounting principles. The information in this schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal expenditures include allowable costs funded by federal grants. Allowable costs are subject to the cost principles of the Uniform Guidance and the U. S. Department of the Homeland Security and Federal Emergency Management Agency and include costs that are recognized as expenses in the Organization’s consolidated financial statements in conformity with basis of cash collected and expenses paid, which is comprehensive basis of accounting other than the generally accepted accounting principles.

Finding Details

Finding 2022-001
Program: Emergency Food and Shelter Program (EFSP) ARPA-R, CFDA 97.024 Condition: The Organization did not submit on time the monthly disbursement reports to EFSP for four months. In Addition, the Organization did not submit on time one quarterly report to EFSP. Criteria: Based on grant agreement with the Department of Homeland Security (DHS) and Federal Emergency Management Agency (FEMA) under Emergency Food and Shelter program(EFSP), the Organization should submit a monthly report on Clients in Program to Coalition for Homeless no later than the 7th day after the month end, and a quarterly report to Alliance of Community Assistance Ministries (ACAM) no later than the 10th day after the quarter end. Cause: 'The Organization was not fully aware of the monthly and quarterly report submission deadline requirements because it was their first year of receiving the Federal Grant. Questioned Costs: No questioned costs were noted for non compliance with the reporting compliance requirements. Recommendations: We recommend the Organization to develop procedures to ensure all reports are submitted in a timely manner. Additionally, the Organization should allocate proper resources for maintaining proper documentation records. Management response and corrective action: 'We concur with the finding. Due to being in the first year of receiving the grant, the Organization was not fully aware of the reporting and submission deadlines. However, management has addressed this issue and put in place proper training procedures and hired necessary personnel so all reports are submitted on a timely basis.
Finding 2022-002
Program: Department of Homeland Security (CFDA: 97.024), Federal Emergency Management Agency, Award Number: 782800-115 Condition: We noted that the recipients information maintained by the Organization differs from the information reported by the Organization on the monthly and the quarterly reports inputed in the Client Track Software. Criteria: Based on grant agreement with the Department of Homeland Security and Federal Emergency Management Agency under Emergency Food and Shelter program(FEMA), the Organization should report accurate recipient data and match with the agency software system. Cause: Per discussion with the Organization, management was not fully aware of the reporting guidelines. As a result, certain recipient data was reported incorrectly on the monthly and quarterly reports. Questioned costs: 'No questioned costs were noted for non compliance with the reporting compliance requirements. Recommendations: 'We recommend the Organization should allocate proper resources for maintaining proper documentation records to avoid such errors in the future. Management response and corrective action: We concur with the finding. Due to being in the first year of receiving the grant, the Organization was still learning how to manage the EFSP funds disbursement. However, management has addressed this issue and put in place proper procedures.
Finding 2022-001
Program: Emergency Food and Shelter Program (EFSP) ARPA-R, CFDA 97.024 Condition: The Organization did not submit on time the monthly disbursement reports to EFSP for four months. In Addition, the Organization did not submit on time one quarterly report to EFSP. Criteria: Based on grant agreement with the Department of Homeland Security (DHS) and Federal Emergency Management Agency (FEMA) under Emergency Food and Shelter program(EFSP), the Organization should submit a monthly report on Clients in Program to Coalition for Homeless no later than the 7th day after the month end, and a quarterly report to Alliance of Community Assistance Ministries (ACAM) no later than the 10th day after the quarter end. Cause: 'The Organization was not fully aware of the monthly and quarterly report submission deadline requirements because it was their first year of receiving the Federal Grant. Questioned Costs: No questioned costs were noted for non compliance with the reporting compliance requirements. Recommendations: We recommend the Organization to develop procedures to ensure all reports are submitted in a timely manner. Additionally, the Organization should allocate proper resources for maintaining proper documentation records. Management response and corrective action: 'We concur with the finding. Due to being in the first year of receiving the grant, the Organization was not fully aware of the reporting and submission deadlines. However, management has addressed this issue and put in place proper training procedures and hired necessary personnel so all reports are submitted on a timely basis.
Finding 2022-002
Program: Department of Homeland Security (CFDA: 97.024), Federal Emergency Management Agency, Award Number: 782800-115 Condition: We noted that the recipients information maintained by the Organization differs from the information reported by the Organization on the monthly and the quarterly reports inputed in the Client Track Software. Criteria: Based on grant agreement with the Department of Homeland Security and Federal Emergency Management Agency under Emergency Food and Shelter program(FEMA), the Organization should report accurate recipient data and match with the agency software system. Cause: Per discussion with the Organization, management was not fully aware of the reporting guidelines. As a result, certain recipient data was reported incorrectly on the monthly and quarterly reports. Questioned costs: 'No questioned costs were noted for non compliance with the reporting compliance requirements. Recommendations: 'We recommend the Organization should allocate proper resources for maintaining proper documentation records to avoid such errors in the future. Management response and corrective action: We concur with the finding. Due to being in the first year of receiving the grant, the Organization was still learning how to manage the EFSP funds disbursement. However, management has addressed this issue and put in place proper procedures.