FAC Explorer

Audit 294670

FY End
2021-06-30
Total Expended
$961,979
Findings
4
Programs
7
Organization: New Avenues for Youth (OR)
Year: 2021 Accepted: 2024-03-12
Auditor: Kern & Thompson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
375584 2021-002 Significant Deficiency - B
375585 2021-002 Significant Deficiency - B
952026 2021-002 Significant Deficiency - B
952027 2021-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $207,152 - 0
14.267 Continuum of Care Program $104,177 Yes 0
17.259 Wia Youth Activities $95,065 - 0
93.667 Social Services Block Grant $90,945 - 0
93.623 Basic Center Grant $81,077 - 0
21.019 Coronavirus Relief Fund $67,506 Yes 0
14.231 Emergency Solutions Grant Program $57,800 - 0

Contacts

Name Title Type
CCAGEJLAFRJ3 Sean Suib Auditee
5032244339 Kristin Brooks Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of New Avenues for Youth, Inc. and Subsidiaries. The information in this schedule is presented in accordance with the requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements De Minimis Rate Used: N Rate Explanation: New Avenues for Youth, Inc. and Subsidiaries has not used the 10% de minimis indirect cost rate under the Uniform Guidance Basis of Presentation
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of New Avenues for Youth, Inc. and Subsidiaries. The information in this schedule is presented in accordance with the requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements De Minimis Rate Used: N Rate Explanation: New Avenues for Youth, Inc. and Subsidiaries has not used the 10% de minimis indirect cost rate under the Uniform Guidance The accompanying schedule of expenditures of federal awards includes the federal grant activity of New Avenues for Youth, Inc. and Subsidiaries. The information in this schedule is presented in accordance with the requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of New Avenues for Youth, Inc. and Subsidiaries. The information in this schedule is presented in accordance with the requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements De Minimis Rate Used: N Rate Explanation: New Avenues for Youth, Inc. and Subsidiaries has not used the 10% de minimis indirect cost rate under the Uniform Guidance Basis of Accounting
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of New Avenues for Youth, Inc. and Subsidiaries. The information in this schedule is presented in accordance with the requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements De Minimis Rate Used: N Rate Explanation: New Avenues for Youth, Inc. and Subsidiaries has not used the 10% de minimis indirect cost rate under the Uniform Guidance The expenditures for each federal financial assistance programs are presented in the schedule on the accrual basis of accounting.
Title: ASSISTANCE LISTINGS (AL) Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of New Avenues for Youth, Inc. and Subsidiaries. The information in this schedule is presented in accordance with the requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements De Minimis Rate Used: N Rate Explanation: New Avenues for Youth, Inc. and Subsidiaries has not used the 10% de minimis indirect cost rate under the Uniform Guidance AL numbers reported in the accompanying Schedule of Expenditures of Federal Awards are based on beta.sam.gov.

Finding Details

Finding 2021-002
Appropriate third-party supporting documentation was not maintained to support expenditures allocated to federal programs as follows: • 3 of 25 expenditures tested under 14.267 and 2 of 25 expenditures tested under 21.019 in our statistically valid samples that did not have any supporting documentation. • 7 of 25 expenditures tested under 14.267 and 1 of 25 expenditures tested under 21.019 in our statistically valid samples that did not have complete supporting documentation.
Finding 2021-002
Appropriate third-party supporting documentation was not maintained to support expenditures allocated to federal programs as follows: • 3 of 25 expenditures tested under 14.267 and 2 of 25 expenditures tested under 21.019 in our statistically valid samples that did not have any supporting documentation. • 7 of 25 expenditures tested under 14.267 and 1 of 25 expenditures tested under 21.019 in our statistically valid samples that did not have complete supporting documentation.
Finding 2021-002
Appropriate third-party supporting documentation was not maintained to support expenditures allocated to federal programs as follows: • 3 of 25 expenditures tested under 14.267 and 2 of 25 expenditures tested under 21.019 in our statistically valid samples that did not have any supporting documentation. • 7 of 25 expenditures tested under 14.267 and 1 of 25 expenditures tested under 21.019 in our statistically valid samples that did not have complete supporting documentation.
Finding 2021-002
Appropriate third-party supporting documentation was not maintained to support expenditures allocated to federal programs as follows: • 3 of 25 expenditures tested under 14.267 and 2 of 25 expenditures tested under 21.019 in our statistically valid samples that did not have any supporting documentation. • 7 of 25 expenditures tested under 14.267 and 1 of 25 expenditures tested under 21.019 in our statistically valid samples that did not have complete supporting documentation.