FAC Explorer

Audit 296006

FY End
2023-06-30
Total Expended
$2.29M
Findings
14
Programs
10
Organization: Aids Ministries - Aids Assist of North Indiana, Inc. (IN)
Year: 2023 Accepted: 2024-03-20
Auditor: Dulin Ward & Dewald INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
382297 2023-001 Material Weakness - P
382298 2023-001 Material Weakness - P
382299 2023-001 Material Weakness - P
382300 2023-001 Material Weakness - P
382301 2023-001 Material Weakness - P
382302 2023-001 Material Weakness - P
382303 2023-001 Material Weakness - P
958739 2023-001 Material Weakness - P
958740 2023-001 Material Weakness - P
958741 2023-001 Material Weakness - P
958742 2023-001 Material Weakness - P
958743 2023-001 Material Weakness - P
958744 2023-001 Material Weakness - P
958745 2023-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $118,116 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $82,543 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $51,701 - 0
93.940 Hiv Prevention Activities_health Department Based $22,518 - 0
14.231 Emergency Solutions Grant Program $18,840 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $13,035 - 0
14.218 Community Development Block Grants/entitlement Grants $10,000 - 0
93.917 Hiv Care Formula Grants $2,775 Yes 1
14.241 Housing Opportunities for Persons with Aids $1,887 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $888 - 0

Contacts

Name Title Type
M1XFUH56YMT3 Leeah Hopper Auditee
5742342870 Carrie Minnich Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported 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. De Minimis Rate Used: N Rate Explanation: The Organizations have elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of AIDS Ministries-AIDS Assist of North Indiana, Inc. and Refresh F5, Inc. 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the Organizations, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organizations.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported 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. De Minimis Rate Used: N Rate Explanation: The Organizations have elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported 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.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported 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. De Minimis Rate Used: N Rate Explanation: The Organizations have elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organizations have elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 Material Adjustment Criteria: Management is responsible for preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: Insufficient controls over financial reporting. A material audit adjustment was required to prevent the financial statements from being materially misstated. Cause: During fiscal year 2023, AIDS Ministries took control of the Refresh board of directors resulting in consolidated financial statements for the year ended June 30, 2023. The activity recorded for federal grants on Refresh’s accounts were not recorded properly and thus material journal entries were required to correct the activity. Effect: Could result in undetected errors and irregularities and misstated interim financial reports. The risk with this condition is that necessary adjustments to the financial statements to record material misstatements may be missed and there is no control in place to detect and correct this condition. Questioned Costs: None noted. Recommendation: Improve internal controls to prevent these types of adjustments. Ensure processes are in place to include all fiscal year activity for the year. Views of Responsible Officials and Planned Corrective Actions: Prior to the merger of Refresh and AIDS Ministries/AIDS Assist, the financial statements and polices for Refresh were not monitored consistently by previous management/board of directors. Since the merger Refresh has adopted all financial policies of AIDS Ministries/AIDS Assist. Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstsated financial statements and increase the accuracy of the interim financial reports used by management for Refresh accounts.
Finding 2023-001
2023-001 Material Adjustment Criteria: Management is responsible for preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: Insufficient controls over financial reporting. A material audit adjustment was required to prevent the financial statements from being materially misstated. Cause: During fiscal year 2023, AIDS Ministries took control of the Refresh board of directors resulting in consolidated financial statements for the year ended June 30, 2023. The activity recorded for federal grants on Refresh’s accounts were not recorded properly and thus material journal entries were required to correct the activity. Effect: Could result in undetected errors and irregularities and misstated interim financial reports. The risk with this condition is that necessary adjustments to the financial statements to record material misstatements may be missed and there is no control in place to detect and correct this condition. Questioned Costs: None noted. Recommendation: Improve internal controls to prevent these types of adjustments. Ensure processes are in place to include all fiscal year activity for the year. Views of Responsible Officials and Planned Corrective Actions: Prior to the merger of Refresh and AIDS Ministries/AIDS Assist, the financial statements and polices for Refresh were not monitored consistently by previous management/board of directors. Since the merger Refresh has adopted all financial policies of AIDS Ministries/AIDS Assist. Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstsated financial statements and increase the accuracy of the interim financial reports used by management for Refresh accounts.
Finding 2023-001
2023-001 Material Adjustment Criteria: Management is responsible for preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: Insufficient controls over financial reporting. A material audit adjustment was required to prevent the financial statements from being materially misstated. Cause: During fiscal year 2023, AIDS Ministries took control of the Refresh board of directors resulting in consolidated financial statements for the year ended June 30, 2023. The activity recorded for federal grants on Refresh’s accounts were not recorded properly and thus material journal entries were required to correct the activity. Effect: Could result in undetected errors and irregularities and misstated interim financial reports. The risk with this condition is that necessary adjustments to the financial statements to record material misstatements may be missed and there is no control in place to detect and correct this condition. Questioned Costs: None noted. Recommendation: Improve internal controls to prevent these types of adjustments. Ensure processes are in place to include all fiscal year activity for the year. Views of Responsible Officials and Planned Corrective Actions: Prior to the merger of Refresh and AIDS Ministries/AIDS Assist, the financial statements and polices for Refresh were not monitored consistently by previous management/board of directors. Since the merger Refresh has adopted all financial policies of AIDS Ministries/AIDS Assist. Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstsated financial statements and increase the accuracy of the interim financial reports used by management for Refresh accounts.
Finding 2023-001
2023-001 Material Adjustment Criteria: Management is responsible for preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: Insufficient controls over financial reporting. A material audit adjustment was required to prevent the financial statements from being materially misstated. Cause: During fiscal year 2023, AIDS Ministries took control of the Refresh board of directors resulting in consolidated financial statements for the year ended June 30, 2023. The activity recorded for federal grants on Refresh’s accounts were not recorded properly and thus material journal entries were required to correct the activity. Effect: Could result in undetected errors and irregularities and misstated interim financial reports. The risk with this condition is that necessary adjustments to the financial statements to record material misstatements may be missed and there is no control in place to detect and correct this condition. Questioned Costs: None noted. Recommendation: Improve internal controls to prevent these types of adjustments. Ensure processes are in place to include all fiscal year activity for the year. Views of Responsible Officials and Planned Corrective Actions: Prior to the merger of Refresh and AIDS Ministries/AIDS Assist, the financial statements and polices for Refresh were not monitored consistently by previous management/board of directors. Since the merger Refresh has adopted all financial policies of AIDS Ministries/AIDS Assist. Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstsated financial statements and increase the accuracy of the interim financial reports used by management for Refresh accounts.
Finding 2023-001
2023-001 Material Adjustment Criteria: Management is responsible for preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: Insufficient controls over financial reporting. A material audit adjustment was required to prevent the financial statements from being materially misstated. Cause: During fiscal year 2023, AIDS Ministries took control of the Refresh board of directors resulting in consolidated financial statements for the year ended June 30, 2023. The activity recorded for federal grants on Refresh’s accounts were not recorded properly and thus material journal entries were required to correct the activity. Effect: Could result in undetected errors and irregularities and misstated interim financial reports. The risk with this condition is that necessary adjustments to the financial statements to record material misstatements may be missed and there is no control in place to detect and correct this condition. Questioned Costs: None noted. Recommendation: Improve internal controls to prevent these types of adjustments. Ensure processes are in place to include all fiscal year activity for the year. Views of Responsible Officials and Planned Corrective Actions: Prior to the merger of Refresh and AIDS Ministries/AIDS Assist, the financial statements and polices for Refresh were not monitored consistently by previous management/board of directors. Since the merger Refresh has adopted all financial policies of AIDS Ministries/AIDS Assist. Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstsated financial statements and increase the accuracy of the interim financial reports used by management for Refresh accounts.
Finding 2023-001
2023-001 Material Adjustment Criteria: Management is responsible for preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: Insufficient controls over financial reporting. A material audit adjustment was required to prevent the financial statements from being materially misstated. Cause: During fiscal year 2023, AIDS Ministries took control of the Refresh board of directors resulting in consolidated financial statements for the year ended June 30, 2023. The activity recorded for federal grants on Refresh’s accounts were not recorded properly and thus material journal entries were required to correct the activity. Effect: Could result in undetected errors and irregularities and misstated interim financial reports. The risk with this condition is that necessary adjustments to the financial statements to record material misstatements may be missed and there is no control in place to detect and correct this condition. Questioned Costs: None noted. Recommendation: Improve internal controls to prevent these types of adjustments. Ensure processes are in place to include all fiscal year activity for the year. Views of Responsible Officials and Planned Corrective Actions: Prior to the merger of Refresh and AIDS Ministries/AIDS Assist, the financial statements and polices for Refresh were not monitored consistently by previous management/board of directors. Since the merger Refresh has adopted all financial policies of AIDS Ministries/AIDS Assist. Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstsated financial statements and increase the accuracy of the interim financial reports used by management for Refresh accounts.
Finding 2023-001
2023-001 Material Adjustment Criteria: Management is responsible for preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: Insufficient controls over financial reporting. A material audit adjustment was required to prevent the financial statements from being materially misstated. Cause: During fiscal year 2023, AIDS Ministries took control of the Refresh board of directors resulting in consolidated financial statements for the year ended June 30, 2023. The activity recorded for federal grants on Refresh’s accounts were not recorded properly and thus material journal entries were required to correct the activity. Effect: Could result in undetected errors and irregularities and misstated interim financial reports. The risk with this condition is that necessary adjustments to the financial statements to record material misstatements may be missed and there is no control in place to detect and correct this condition. Questioned Costs: None noted. Recommendation: Improve internal controls to prevent these types of adjustments. Ensure processes are in place to include all fiscal year activity for the year. Views of Responsible Officials and Planned Corrective Actions: Prior to the merger of Refresh and AIDS Ministries/AIDS Assist, the financial statements and polices for Refresh were not monitored consistently by previous management/board of directors. Since the merger Refresh has adopted all financial policies of AIDS Ministries/AIDS Assist. Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstsated financial statements and increase the accuracy of the interim financial reports used by management for Refresh accounts.
Finding 2023-001
2023-001 Material Adjustment Criteria: Management is responsible for preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: Insufficient controls over financial reporting. A material audit adjustment was required to prevent the financial statements from being materially misstated. Cause: During fiscal year 2023, AIDS Ministries took control of the Refresh board of directors resulting in consolidated financial statements for the year ended June 30, 2023. The activity recorded for federal grants on Refresh’s accounts were not recorded properly and thus material journal entries were required to correct the activity. Effect: Could result in undetected errors and irregularities and misstated interim financial reports. The risk with this condition is that necessary adjustments to the financial statements to record material misstatements may be missed and there is no control in place to detect and correct this condition. Questioned Costs: None noted. Recommendation: Improve internal controls to prevent these types of adjustments. Ensure processes are in place to include all fiscal year activity for the year. Views of Responsible Officials and Planned Corrective Actions: Prior to the merger of Refresh and AIDS Ministries/AIDS Assist, the financial statements and polices for Refresh were not monitored consistently by previous management/board of directors. Since the merger Refresh has adopted all financial policies of AIDS Ministries/AIDS Assist. Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstsated financial statements and increase the accuracy of the interim financial reports used by management for Refresh accounts.
Finding 2023-001
2023-001 Material Adjustment Criteria: Management is responsible for preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: Insufficient controls over financial reporting. A material audit adjustment was required to prevent the financial statements from being materially misstated. Cause: During fiscal year 2023, AIDS Ministries took control of the Refresh board of directors resulting in consolidated financial statements for the year ended June 30, 2023. The activity recorded for federal grants on Refresh’s accounts were not recorded properly and thus material journal entries were required to correct the activity. Effect: Could result in undetected errors and irregularities and misstated interim financial reports. The risk with this condition is that necessary adjustments to the financial statements to record material misstatements may be missed and there is no control in place to detect and correct this condition. Questioned Costs: None noted. Recommendation: Improve internal controls to prevent these types of adjustments. Ensure processes are in place to include all fiscal year activity for the year. Views of Responsible Officials and Planned Corrective Actions: Prior to the merger of Refresh and AIDS Ministries/AIDS Assist, the financial statements and polices for Refresh were not monitored consistently by previous management/board of directors. Since the merger Refresh has adopted all financial policies of AIDS Ministries/AIDS Assist. Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstsated financial statements and increase the accuracy of the interim financial reports used by management for Refresh accounts.
Finding 2023-001
2023-001 Material Adjustment Criteria: Management is responsible for preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: Insufficient controls over financial reporting. A material audit adjustment was required to prevent the financial statements from being materially misstated. Cause: During fiscal year 2023, AIDS Ministries took control of the Refresh board of directors resulting in consolidated financial statements for the year ended June 30, 2023. The activity recorded for federal grants on Refresh’s accounts were not recorded properly and thus material journal entries were required to correct the activity. Effect: Could result in undetected errors and irregularities and misstated interim financial reports. The risk with this condition is that necessary adjustments to the financial statements to record material misstatements may be missed and there is no control in place to detect and correct this condition. Questioned Costs: None noted. Recommendation: Improve internal controls to prevent these types of adjustments. Ensure processes are in place to include all fiscal year activity for the year. Views of Responsible Officials and Planned Corrective Actions: Prior to the merger of Refresh and AIDS Ministries/AIDS Assist, the financial statements and polices for Refresh were not monitored consistently by previous management/board of directors. Since the merger Refresh has adopted all financial policies of AIDS Ministries/AIDS Assist. Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstsated financial statements and increase the accuracy of the interim financial reports used by management for Refresh accounts.
Finding 2023-001
2023-001 Material Adjustment Criteria: Management is responsible for preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: Insufficient controls over financial reporting. A material audit adjustment was required to prevent the financial statements from being materially misstated. Cause: During fiscal year 2023, AIDS Ministries took control of the Refresh board of directors resulting in consolidated financial statements for the year ended June 30, 2023. The activity recorded for federal grants on Refresh’s accounts were not recorded properly and thus material journal entries were required to correct the activity. Effect: Could result in undetected errors and irregularities and misstated interim financial reports. The risk with this condition is that necessary adjustments to the financial statements to record material misstatements may be missed and there is no control in place to detect and correct this condition. Questioned Costs: None noted. Recommendation: Improve internal controls to prevent these types of adjustments. Ensure processes are in place to include all fiscal year activity for the year. Views of Responsible Officials and Planned Corrective Actions: Prior to the merger of Refresh and AIDS Ministries/AIDS Assist, the financial statements and polices for Refresh were not monitored consistently by previous management/board of directors. Since the merger Refresh has adopted all financial policies of AIDS Ministries/AIDS Assist. Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstsated financial statements and increase the accuracy of the interim financial reports used by management for Refresh accounts.
Finding 2023-001
2023-001 Material Adjustment Criteria: Management is responsible for preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: Insufficient controls over financial reporting. A material audit adjustment was required to prevent the financial statements from being materially misstated. Cause: During fiscal year 2023, AIDS Ministries took control of the Refresh board of directors resulting in consolidated financial statements for the year ended June 30, 2023. The activity recorded for federal grants on Refresh’s accounts were not recorded properly and thus material journal entries were required to correct the activity. Effect: Could result in undetected errors and irregularities and misstated interim financial reports. The risk with this condition is that necessary adjustments to the financial statements to record material misstatements may be missed and there is no control in place to detect and correct this condition. Questioned Costs: None noted. Recommendation: Improve internal controls to prevent these types of adjustments. Ensure processes are in place to include all fiscal year activity for the year. Views of Responsible Officials and Planned Corrective Actions: Prior to the merger of Refresh and AIDS Ministries/AIDS Assist, the financial statements and polices for Refresh were not monitored consistently by previous management/board of directors. Since the merger Refresh has adopted all financial policies of AIDS Ministries/AIDS Assist. Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstsated financial statements and increase the accuracy of the interim financial reports used by management for Refresh accounts.
Finding 2023-001
2023-001 Material Adjustment Criteria: Management is responsible for preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: Insufficient controls over financial reporting. A material audit adjustment was required to prevent the financial statements from being materially misstated. Cause: During fiscal year 2023, AIDS Ministries took control of the Refresh board of directors resulting in consolidated financial statements for the year ended June 30, 2023. The activity recorded for federal grants on Refresh’s accounts were not recorded properly and thus material journal entries were required to correct the activity. Effect: Could result in undetected errors and irregularities and misstated interim financial reports. The risk with this condition is that necessary adjustments to the financial statements to record material misstatements may be missed and there is no control in place to detect and correct this condition. Questioned Costs: None noted. Recommendation: Improve internal controls to prevent these types of adjustments. Ensure processes are in place to include all fiscal year activity for the year. Views of Responsible Officials and Planned Corrective Actions: Prior to the merger of Refresh and AIDS Ministries/AIDS Assist, the financial statements and polices for Refresh were not monitored consistently by previous management/board of directors. Since the merger Refresh has adopted all financial policies of AIDS Ministries/AIDS Assist. Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstsated financial statements and increase the accuracy of the interim financial reports used by management for Refresh accounts.
Finding 2023-001
2023-001 Material Adjustment Criteria: Management is responsible for preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: Insufficient controls over financial reporting. A material audit adjustment was required to prevent the financial statements from being materially misstated. Cause: During fiscal year 2023, AIDS Ministries took control of the Refresh board of directors resulting in consolidated financial statements for the year ended June 30, 2023. The activity recorded for federal grants on Refresh’s accounts were not recorded properly and thus material journal entries were required to correct the activity. Effect: Could result in undetected errors and irregularities and misstated interim financial reports. The risk with this condition is that necessary adjustments to the financial statements to record material misstatements may be missed and there is no control in place to detect and correct this condition. Questioned Costs: None noted. Recommendation: Improve internal controls to prevent these types of adjustments. Ensure processes are in place to include all fiscal year activity for the year. Views of Responsible Officials and Planned Corrective Actions: Prior to the merger of Refresh and AIDS Ministries/AIDS Assist, the financial statements and polices for Refresh were not monitored consistently by previous management/board of directors. Since the merger Refresh has adopted all financial policies of AIDS Ministries/AIDS Assist. Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstsated financial statements and increase the accuracy of the interim financial reports used by management for Refresh accounts.