FAC Explorer

Audit 302216

FY End
2020-12-31
Total Expended
$1.02M
Findings
2
Programs
5
Organization: Keystone Place (MI)
Year: 2020 Accepted: 2024-04-02
Auditor: Clark Schaefer Hackett

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392085 2020-003 Material Weakness - E
968527 2020-003 Material Weakness - E

Programs

ALN Program Spent Major Findings
14.537 Eviction Protection Grant Program $520,418 Yes 1
14.267 Continuum of Care Program $393,089 - 0
93.558 Temporary Assistance for Needy Families $71,591 - 0
14.231 Emergency Solutions Grant Program $28,397 - 0
97.024 Emergency Food and Shelter National Board Program $4,375 - 0

Contacts

Name Title Type
GPG7K182QRT8 Anita Harper Auditee
2694677078 Luke Downing Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - 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: N/A The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Keystone Place under programs of the federal government for the year ended December 31, 2020.  The information in this Schedule 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 the Schedule presents only a selected portion of the operations of Keystone Place, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Keystone Place.
Title: NOTE C - 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: N/A Keystone Place has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2020-003
2020-003 Eligibility U.S. Department of Housing and Urban Development - CFDA 14.537 COVID-19 Eviction Protection Grant Program Condition: The Organization did not have an effective internal control system in place in regard to internal controls over compliance for eligibility. Four of 18 applicants tested had no supporting documentation. Criteria: 2 CFR 200 requires that internal controls over compliance exist to ensure that the Organization complies with the requirements for eligibility. Effect of Condition: $11,703 of expenditures of $50,634 tested are considered known questioned costs due to not maintaining supporting documentation. Cause of Condition: The Organization experienced personnel changes within key positions, which left the Organization unable to properly maintain documentation. Recommendation: The Organization should implement an internal control system that includes the maintenance of supporting documentation. Management Response: See corrective action plan on page 22.
Finding 2020-003
2020-003 Eligibility U.S. Department of Housing and Urban Development - CFDA 14.537 COVID-19 Eviction Protection Grant Program Condition: The Organization did not have an effective internal control system in place in regard to internal controls over compliance for eligibility. Four of 18 applicants tested had no supporting documentation. Criteria: 2 CFR 200 requires that internal controls over compliance exist to ensure that the Organization complies with the requirements for eligibility. Effect of Condition: $11,703 of expenditures of $50,634 tested are considered known questioned costs due to not maintaining supporting documentation. Cause of Condition: The Organization experienced personnel changes within key positions, which left the Organization unable to properly maintain documentation. Recommendation: The Organization should implement an internal control system that includes the maintenance of supporting documentation. Management Response: See corrective action plan on page 22.