FAC Explorer

Audit 294553

FY End
2021-12-31
Total Expended
$1.42M
Findings
4
Programs
2
Organization: Church at the Park (OR)
Year: 2021 Accepted: 2024-03-11
Auditor: Fiorita Kornhaas & Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
375510 2021-001 Significant Deficiency - I
375511 2021-002 Significant Deficiency - P
951952 2021-001 Significant Deficiency - I
951953 2021-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.05M Yes 2
14.231 Emergency Solutions Grant Program $371,073 - 0

Contacts

Name Title Type
VVH2Z1HKBKE3 Ryan Miller Auditee
5039797105 Joy Ruppert Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Church at the Park under programs of the federal government for the year ended December 31, 2021. The information on the SEFA 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 SEFA presents only a selected portion of the operations of Church at the Park, 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% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Church at the Park under programs of the federal government for the year ended December 31, 2021. The information on the SEFA 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 SEFA presents only a selected portion of the operations of Church at the Park, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: BASIS OF ACCOUNTING Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Church at the Park under programs of the federal government for the year ended December 31, 2021. The information on the SEFA 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 SEFA presents only a selected portion of the operations of Church at the Park, 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% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the SEFA 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: INDIRECT COST RATE Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Church at the Park under programs of the federal government for the year ended December 31, 2021. The information on the SEFA 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 SEFA presents only a selected portion of the operations of Church at the Park, 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% de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2021-001
21.027 - U.S. Department of the Treasury Coronavirus State and Local Fiscal Recovery Funds Criteria: Section Section 200.318 of the Uniform Guidance requires documented procurement procedures. Condition: Procurement procedures have not been documented or formally adopted. Context: As part of our testing, we requested documentation of Church at the Park's procurement procedures. Cause: Church at the Park was not aware of the requirement for documented procurement procedures. Effect: Church at the Park did not comply with the Uniform Guidance. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Church at the Park document and adopt formal procurement procedures that encompasses the requirements in Sections 200.318 through 200.327 of the Code of Federal Regulations. Response: Church at the Park has written and adopted formal procurement policies.
Finding 2021-002
21.027 - U.S. Department of the Treasury Coronavirus State and Local Fiscal Recovery Funds Criteria: Section 200.303 of the Uniform Guidance requires documented non-federal entities to establish and maintain effective internal control over federal awards. Condition: Proper internal controls have not been documented or formally adopted. Context: As part of our testing, we requested documentation of Church at the Park's approval of expenditures. Cause: Church at the Park was not aware of the requirement for documented approval procedures. Effect: Church at the Park did not comply with the Uniform Guidance. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Church at the Park document and adopt formal internal controls that encompass the requirements in 2 CFR 200 of the Code of Federal Regulations. Response: Church at the Park has written and adopted formal policies of internal control.
Finding 2021-001
21.027 - U.S. Department of the Treasury Coronavirus State and Local Fiscal Recovery Funds Criteria: Section Section 200.318 of the Uniform Guidance requires documented procurement procedures. Condition: Procurement procedures have not been documented or formally adopted. Context: As part of our testing, we requested documentation of Church at the Park's procurement procedures. Cause: Church at the Park was not aware of the requirement for documented procurement procedures. Effect: Church at the Park did not comply with the Uniform Guidance. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Church at the Park document and adopt formal procurement procedures that encompasses the requirements in Sections 200.318 through 200.327 of the Code of Federal Regulations. Response: Church at the Park has written and adopted formal procurement policies.
Finding 2021-002
21.027 - U.S. Department of the Treasury Coronavirus State and Local Fiscal Recovery Funds Criteria: Section 200.303 of the Uniform Guidance requires documented non-federal entities to establish and maintain effective internal control over federal awards. Condition: Proper internal controls have not been documented or formally adopted. Context: As part of our testing, we requested documentation of Church at the Park's approval of expenditures. Cause: Church at the Park was not aware of the requirement for documented approval procedures. Effect: Church at the Park did not comply with the Uniform Guidance. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Church at the Park document and adopt formal internal controls that encompass the requirements in 2 CFR 200 of the Code of Federal Regulations. Response: Church at the Park has written and adopted formal policies of internal control.