FAC Explorer

Audit 302938

FY End
2022-12-31
Total Expended
$3.42M
Findings
6
Programs
15
Organization: Refugee & Immigrant Center for Education & Legal Services (TX)
Year: 2022 Accepted: 2024-04-09
Auditor: Lane Gorman Trubitt LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392635 2022-001 Material Weakness Yes L
392636 2022-001 Material Weakness Yes L
392637 2022-001 Material Weakness Yes L
969077 2022-001 Material Weakness Yes L
969078 2022-001 Material Weakness Yes L
969079 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.566 Refugee Cash and Medical Assistance Program $1.41M Yes 1
93.567 Matching Grant Program $570,637 - 0
19.510 Reception and Placement Program $538,932 - 0
19.510 Afghan Placement and Assistance Program $440,068 - 0
19.510 Preferred Communities Program - Supplemental Funding $205,268 - 0
19.510 Preferred Communities Program $101,890 - 0
93.576 Preferred Communities Program - Afghan Supplemental Allocation $45,456 - 0
19.510 Capacity Development $32,055 - 0
93.576 Preferred Communities Program $29,149 - 0
93.566 Refugee Support Services Program $22,879 Yes 1
19.510 U.s. Refugee Admissions Program - Apa Housing & Technology $12,318 - 0
93.566 Refugee Support Services - Afghan Refugee Health Promotion $8,904 Yes 1
93.576 Preferred Communities Program - Afghan Supplemental Allocation II - Housing $3,283 - 0
19.510 U.s. Refugee Admissions Program - R&p Housing & Technology $2,886 - 0
93.576 Preferred Communities Program - Ukrainian Supplemental Allocation $212 - 0

Contacts

Name Title Type
R6YKA2AYKXM6 Anna Flores Auditee
2102267722 Babita Sherchan Auditor
No contacts on file

Notes to SEFA

Title: NATURE OF BUSINESS Accounting Policies: Basis of Accounting The Schedule is prepared on the accrual basis of accounting. As 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. For the purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between the Organization and agencies and departments of the federal government pursuant to federal grants, contracts, and similar agreements. Complete Assistance Listing numbers are provided on the Schedule when available. De Minimis Rate Used: Y Rate Explanation: Expenditures included in the Schedule represent both direct and indirect costs. The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Refugee and Immigrant Center for Education and Legal Services (“RAICES” or the “Organization”), is a Texas not-forprofit corporation that models a welcoming nation by fighting for the freedoms of immigrant, refugee, and asylum-seeking families. RAICES receives federal grants to provide free and low-cost immigration legal services and education to unaccompanied immigrant children, families, and refugees.
Title: BASIS OF PRESENTATION Accounting Policies: Basis of Accounting The Schedule is prepared on the accrual basis of accounting. As 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. For the purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between the Organization and agencies and departments of the federal government pursuant to federal grants, contracts, and similar agreements. Complete Assistance Listing numbers are provided on the Schedule when available. De Minimis Rate Used: Y Rate Explanation: Expenditures included in the Schedule represent both direct and indirect costs. 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 (the “Schedule”) includes the federal award activity of the Organization under programs of the federal government for the year ended December 31, 2022. All federal expenditures of the Organization are included in the scope of this U.S. Office of Management and Budget (“OMB”) Single Audit Report. The information in the 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the consolidated statement of financial position and the related consolidated statements of activities and changes in net assets, functional expenses, and cash flows of the Organization.
Title: Basis of Accounting Accounting Policies: Basis of Accounting The Schedule is prepared on the accrual basis of accounting. As 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. For the purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between the Organization and agencies and departments of the federal government pursuant to federal grants, contracts, and similar agreements. Complete Assistance Listing numbers are provided on the Schedule when available. De Minimis Rate Used: Y Rate Explanation: Expenditures included in the Schedule represent both direct and indirect costs. The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule is prepared on the accrual basis of accounting. As 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. For the purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between the Organization and agencies and departments of the federal government pursuant to federal grants, contracts, and similar agreements. Complete Assistance Listing numbers are provided on the Schedule when available.
Title: Indirect Costs Accounting Policies: Basis of Accounting The Schedule is prepared on the accrual basis of accounting. As 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. For the purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between the Organization and agencies and departments of the federal government pursuant to federal grants, contracts, and similar agreements. Complete Assistance Listing numbers are provided on the Schedule when available. De Minimis Rate Used: Y Rate Explanation: Expenditures included in the Schedule represent both direct and indirect costs. The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures included in the Schedule represent both direct and indirect costs. The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Expenditures and Revenue Recognition Accounting Policies: Basis of Accounting The Schedule is prepared on the accrual basis of accounting. As 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. For the purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between the Organization and agencies and departments of the federal government pursuant to federal grants, contracts, and similar agreements. Complete Assistance Listing numbers are provided on the Schedule when available. De Minimis Rate Used: Y Rate Explanation: Expenditures included in the Schedule represent both direct and indirect costs. The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule presents expenditures of individual programs 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 and, accordingly, are not reflected as expenditures in the Schedule. All program outlays, including accrued expenditures and capital outlays, are reported as expenditures. Related revenues (which are not presented herein) are recognized up to award amounts for financial statement and program reporting. Award reporting periods do not necessarily coincide with the fiscal reporting period of the Organization. Negative amounts, if any, presented in the Schedule represent adjustments or credits made, in the normal course of business, to expenditures reported in prior years. The Organization did not have any federal loan programs during the year ended December 31, 2022.
Title: CONTINGENCIES Accounting Policies: Basis of Accounting The Schedule is prepared on the accrual basis of accounting. As 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. For the purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between the Organization and agencies and departments of the federal government pursuant to federal grants, contracts, and similar agreements. Complete Assistance Listing numbers are provided on the Schedule when available. De Minimis Rate Used: Y Rate Explanation: Expenditures included in the Schedule represent both direct and indirect costs. The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Grants require the fulfillment of certain conditions set forth in grant agreements and are subject to periodic review and assessment by the grantors. Failure to satisfy the requirements of the grant agreements could result in disallowed costs and return of funds to grantors. Management believes the Organization is in substantial compliance with the grant provisions and requirements and that disallowed costs, if any, will not have a material effect on the amounts and disclosures in the consolidated financial statements.

Finding Details

Finding 2022-001
Criteria and Condition: A nonfederal entity that expends $750,000 or more during the nonfederal entity’s fiscal year in federal awards must have a single or program specific audit conducted that year in accordance with Uniform Guidance. The federal single audit, the data collection form, and the reporting package (as defined in Uniform Guidance) must be completed and submitted within 30 days after the receipt of the auditors’ report or nine months after year end, whichever comes earlier. The reporting package includes a copy of the Organization’s audited financial statements and the federal single audit report. The due date for the Organization was September 30, 2023. Cause: The Organization’s data collection form and reporting package was not submitted to the Federal Clearinghouse by the due date of September 30, 2023. The Organization experienced a complete turnover in the accounting department that resulted in the delay of the completion of the audit. The Organization switched audit firms for the fiscal year December 31, 2021 audit. The new audit firm was engaged after the September 30, 2022 filing deadline. Effect: The Organization was not in compliance with Uniform Guidance. Questioned Costs: There are no questioned costs as a result of this finding. Perspective Information: The finding is related to improper reporting in line with Uniform Guidance and thus there was no sampling performed. Recommendation: We recommend the Organization establish policies and procedures to ensure the federal single audit reporting package is submitted timely. Repeat Finding: This is a repeat of Finding 2021-001 which was noted in the prior year audit. Views of Responsible Officials: The Organization agrees with the finding and will adhere to the planned corrective action. Planned Corrective Actions: We agree with the recommendation and will implement procedures to oversee the timely filing of the federal single audit reporting package. Anticipated Completion Date: We expect this process to be ongoing to ensure the timely reporting. We expect to file timely reports for the fiscal year end December 31, 2023. Responsible Contact Person: Anna L. Flores, Chief Financial Officer
Finding 2022-001
Criteria and Condition: A nonfederal entity that expends $750,000 or more during the nonfederal entity’s fiscal year in federal awards must have a single or program specific audit conducted that year in accordance with Uniform Guidance. The federal single audit, the data collection form, and the reporting package (as defined in Uniform Guidance) must be completed and submitted within 30 days after the receipt of the auditors’ report or nine months after year end, whichever comes earlier. The reporting package includes a copy of the Organization’s audited financial statements and the federal single audit report. The due date for the Organization was September 30, 2023. Cause: The Organization’s data collection form and reporting package was not submitted to the Federal Clearinghouse by the due date of September 30, 2023. The Organization experienced a complete turnover in the accounting department that resulted in the delay of the completion of the audit. The Organization switched audit firms for the fiscal year December 31, 2021 audit. The new audit firm was engaged after the September 30, 2022 filing deadline. Effect: The Organization was not in compliance with Uniform Guidance. Questioned Costs: There are no questioned costs as a result of this finding. Perspective Information: The finding is related to improper reporting in line with Uniform Guidance and thus there was no sampling performed. Recommendation: We recommend the Organization establish policies and procedures to ensure the federal single audit reporting package is submitted timely. Repeat Finding: This is a repeat of Finding 2021-001 which was noted in the prior year audit. Views of Responsible Officials: The Organization agrees with the finding and will adhere to the planned corrective action. Planned Corrective Actions: We agree with the recommendation and will implement procedures to oversee the timely filing of the federal single audit reporting package. Anticipated Completion Date: We expect this process to be ongoing to ensure the timely reporting. We expect to file timely reports for the fiscal year end December 31, 2023. Responsible Contact Person: Anna L. Flores, Chief Financial Officer
Finding 2022-001
Criteria and Condition: A nonfederal entity that expends $750,000 or more during the nonfederal entity’s fiscal year in federal awards must have a single or program specific audit conducted that year in accordance with Uniform Guidance. The federal single audit, the data collection form, and the reporting package (as defined in Uniform Guidance) must be completed and submitted within 30 days after the receipt of the auditors’ report or nine months after year end, whichever comes earlier. The reporting package includes a copy of the Organization’s audited financial statements and the federal single audit report. The due date for the Organization was September 30, 2023. Cause: The Organization’s data collection form and reporting package was not submitted to the Federal Clearinghouse by the due date of September 30, 2023. The Organization experienced a complete turnover in the accounting department that resulted in the delay of the completion of the audit. The Organization switched audit firms for the fiscal year December 31, 2021 audit. The new audit firm was engaged after the September 30, 2022 filing deadline. Effect: The Organization was not in compliance with Uniform Guidance. Questioned Costs: There are no questioned costs as a result of this finding. Perspective Information: The finding is related to improper reporting in line with Uniform Guidance and thus there was no sampling performed. Recommendation: We recommend the Organization establish policies and procedures to ensure the federal single audit reporting package is submitted timely. Repeat Finding: This is a repeat of Finding 2021-001 which was noted in the prior year audit. Views of Responsible Officials: The Organization agrees with the finding and will adhere to the planned corrective action. Planned Corrective Actions: We agree with the recommendation and will implement procedures to oversee the timely filing of the federal single audit reporting package. Anticipated Completion Date: We expect this process to be ongoing to ensure the timely reporting. We expect to file timely reports for the fiscal year end December 31, 2023. Responsible Contact Person: Anna L. Flores, Chief Financial Officer
Finding 2022-001
Criteria and Condition: A nonfederal entity that expends $750,000 or more during the nonfederal entity’s fiscal year in federal awards must have a single or program specific audit conducted that year in accordance with Uniform Guidance. The federal single audit, the data collection form, and the reporting package (as defined in Uniform Guidance) must be completed and submitted within 30 days after the receipt of the auditors’ report or nine months after year end, whichever comes earlier. The reporting package includes a copy of the Organization’s audited financial statements and the federal single audit report. The due date for the Organization was September 30, 2023. Cause: The Organization’s data collection form and reporting package was not submitted to the Federal Clearinghouse by the due date of September 30, 2023. The Organization experienced a complete turnover in the accounting department that resulted in the delay of the completion of the audit. The Organization switched audit firms for the fiscal year December 31, 2021 audit. The new audit firm was engaged after the September 30, 2022 filing deadline. Effect: The Organization was not in compliance with Uniform Guidance. Questioned Costs: There are no questioned costs as a result of this finding. Perspective Information: The finding is related to improper reporting in line with Uniform Guidance and thus there was no sampling performed. Recommendation: We recommend the Organization establish policies and procedures to ensure the federal single audit reporting package is submitted timely. Repeat Finding: This is a repeat of Finding 2021-001 which was noted in the prior year audit. Views of Responsible Officials: The Organization agrees with the finding and will adhere to the planned corrective action. Planned Corrective Actions: We agree with the recommendation and will implement procedures to oversee the timely filing of the federal single audit reporting package. Anticipated Completion Date: We expect this process to be ongoing to ensure the timely reporting. We expect to file timely reports for the fiscal year end December 31, 2023. Responsible Contact Person: Anna L. Flores, Chief Financial Officer
Finding 2022-001
Criteria and Condition: A nonfederal entity that expends $750,000 or more during the nonfederal entity’s fiscal year in federal awards must have a single or program specific audit conducted that year in accordance with Uniform Guidance. The federal single audit, the data collection form, and the reporting package (as defined in Uniform Guidance) must be completed and submitted within 30 days after the receipt of the auditors’ report or nine months after year end, whichever comes earlier. The reporting package includes a copy of the Organization’s audited financial statements and the federal single audit report. The due date for the Organization was September 30, 2023. Cause: The Organization’s data collection form and reporting package was not submitted to the Federal Clearinghouse by the due date of September 30, 2023. The Organization experienced a complete turnover in the accounting department that resulted in the delay of the completion of the audit. The Organization switched audit firms for the fiscal year December 31, 2021 audit. The new audit firm was engaged after the September 30, 2022 filing deadline. Effect: The Organization was not in compliance with Uniform Guidance. Questioned Costs: There are no questioned costs as a result of this finding. Perspective Information: The finding is related to improper reporting in line with Uniform Guidance and thus there was no sampling performed. Recommendation: We recommend the Organization establish policies and procedures to ensure the federal single audit reporting package is submitted timely. Repeat Finding: This is a repeat of Finding 2021-001 which was noted in the prior year audit. Views of Responsible Officials: The Organization agrees with the finding and will adhere to the planned corrective action. Planned Corrective Actions: We agree with the recommendation and will implement procedures to oversee the timely filing of the federal single audit reporting package. Anticipated Completion Date: We expect this process to be ongoing to ensure the timely reporting. We expect to file timely reports for the fiscal year end December 31, 2023. Responsible Contact Person: Anna L. Flores, Chief Financial Officer
Finding 2022-001
Criteria and Condition: A nonfederal entity that expends $750,000 or more during the nonfederal entity’s fiscal year in federal awards must have a single or program specific audit conducted that year in accordance with Uniform Guidance. The federal single audit, the data collection form, and the reporting package (as defined in Uniform Guidance) must be completed and submitted within 30 days after the receipt of the auditors’ report or nine months after year end, whichever comes earlier. The reporting package includes a copy of the Organization’s audited financial statements and the federal single audit report. The due date for the Organization was September 30, 2023. Cause: The Organization’s data collection form and reporting package was not submitted to the Federal Clearinghouse by the due date of September 30, 2023. The Organization experienced a complete turnover in the accounting department that resulted in the delay of the completion of the audit. The Organization switched audit firms for the fiscal year December 31, 2021 audit. The new audit firm was engaged after the September 30, 2022 filing deadline. Effect: The Organization was not in compliance with Uniform Guidance. Questioned Costs: There are no questioned costs as a result of this finding. Perspective Information: The finding is related to improper reporting in line with Uniform Guidance and thus there was no sampling performed. Recommendation: We recommend the Organization establish policies and procedures to ensure the federal single audit reporting package is submitted timely. Repeat Finding: This is a repeat of Finding 2021-001 which was noted in the prior year audit. Views of Responsible Officials: The Organization agrees with the finding and will adhere to the planned corrective action. Planned Corrective Actions: We agree with the recommendation and will implement procedures to oversee the timely filing of the federal single audit reporting package. Anticipated Completion Date: We expect this process to be ongoing to ensure the timely reporting. We expect to file timely reports for the fiscal year end December 31, 2023. Responsible Contact Person: Anna L. Flores, Chief Financial Officer