FAC Explorer

Audit 302055

FY End
2023-06-30
Total Expended
$928,036
Findings
2
Programs
5
Organization: Saint Elizabeth Shelter Corporation, Inc. (NM)
Year: 2023 Accepted: 2024-04-01
Auditor: Cerini and Associates LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
391596 2023-001 Significant Deficiency Yes F
968038 2023-001 Significant Deficiency Yes F

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $178,956 - 0
14.231 Emergency Solutions Grant Program $170,616 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $120,981 - 0
14.267 Continuum of Care Program $59,571 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $15,386 - 0

Contacts

Name Title Type
ZM9RKSKTCNU6 Kathryn Rodriguez Auditee
5059826611 Matthew Burke 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 Organization has elected not to use the ten-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Saint Elizabeth Shelter Corporation (hereinafter the “Organization”) 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 Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Significant Accounting Policy 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 Organization has elected not to use the ten-percent 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 Organization has elected not to use the ten-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has elected not to use the ten-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Statement of Condition Per Title 2 US Code of Federal Regulations Part 200.303a, a non‐federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.313(d)(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per 2 CFR 200.313(d)(2), a physical inventory of program property must be taken and the results reconciled with the property records at least once every two years. The Organization was not able to provide an equipment listing tracking items purchased with federal funding nor did the Organization conduct a physical inventory count. The Organization does not have policies and procedures to ensure that equipment purchases with federal funds is maintained and tracked and that the Organization is performing a physical inventory at a minimum of every two years.
Finding 2023-001
Statement of Condition Per Title 2 US Code of Federal Regulations Part 200.303a, a non‐federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.313(d)(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per 2 CFR 200.313(d)(2), a physical inventory of program property must be taken and the results reconciled with the property records at least once every two years. The Organization was not able to provide an equipment listing tracking items purchased with federal funding nor did the Organization conduct a physical inventory count. The Organization does not have policies and procedures to ensure that equipment purchases with federal funds is maintained and tracked and that the Organization is performing a physical inventory at a minimum of every two years.