FAC Explorer

Audit 306347

FY End
2023-12-31
Total Expended
$1.71M
Findings
12
Programs
11
Organization: Aids Taskforce of Greater Cleveland, Inc. (OH)
Year: 2023 Accepted: 2024-05-15
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396712 2023-002 Significant Deficiency - P
396713 2023-002 Significant Deficiency - P
396714 2023-002 Significant Deficiency - P
396715 2023-002 Significant Deficiency - P
396716 2023-002 Significant Deficiency - P
396717 2023-002 Significant Deficiency - P
973154 2023-002 Significant Deficiency - P
973155 2023-002 Significant Deficiency - P
973156 2023-002 Significant Deficiency - P
973157 2023-002 Significant Deficiency - P
973158 2023-002 Significant Deficiency - P
973159 2023-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $185,892 - 0
93.928 Special Projects of National Significance $185,069 - 0
93.914 Hiv Emergency Relief Project Grants $146,122 - 0
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $122,968 - 0
14.235 Supportive Housing Program $95,535 - 0
14.241 Housing Opportunities for Persons with Aids $92,826 Yes 1
93.361 Nursing Research $44,392 - 0
93.788 Opioid Str $31,000 - 0
93.940 Hiv Prevention Activities_health Department Based $21,531 - 0
14.218 Community Development Block Grants/entitlement Grants $11,550 - 0
93.242 Mental Health Research Grants $3,684 - 0

Contacts

Name Title Type
HM3NMHQKKRN9 Simpson Huggins Auditee
2166210766 Caitlin Bainter Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 2 SUMMARY OF SIGNIFICANT 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. NOTE 1 BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of AIDS Taskforce of Greater Cleveland, Inc. under programs of the federal government for the year ended December 31, 2023. 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). Because the Schedule presents only a selected portion of the operations of AIDS Taskforce of Greater Cleveland, Inc., it is not intended to and does not present the financial position, changes in net assets, functional expenses, or cash flows of AIDS Taskforce of Greater Cleveland, Inc. De Minimis Rate Used: N Rate Explanation: AIDS Taskforce of Greater Cleveland, Inc. has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number(s): 5005SG2022-166, 5005SG2023-143, 5005SG2022-166, 5005SG2023-143 Award Period: September 1, 2022 through May 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were incurred and paid by the Organization. Context: During cash disbursements testing, two of seven expenses charged to the grant were not recorded as expenses by the Organization. These disbursements, while they appear to be for eligible costs and activities, were recorded as expenses and paid by AIDS Healthcare Foundation, the parent company. Cause: The Organization was not reconciling their general ledger to the draw requests. Effect: The Organization was reimbursed for expenses they did not incur or pay. Repeat Finding: No Recommendation: We recommend the Organization design controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Views of responsible officials: ATGC will delay the billing of any expense reimbursements until the general ledger activity has been reconciled ensuring all related expenses properly allocated within the ATGC General Ledger.
Finding 2023-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number(s): 5005SG2022-166, 5005SG2023-143, 5005SG2022-166, 5005SG2023-143 Award Period: September 1, 2022 through May 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were incurred and paid by the Organization. Context: During cash disbursements testing, two of seven expenses charged to the grant were not recorded as expenses by the Organization. These disbursements, while they appear to be for eligible costs and activities, were recorded as expenses and paid by AIDS Healthcare Foundation, the parent company. Cause: The Organization was not reconciling their general ledger to the draw requests. Effect: The Organization was reimbursed for expenses they did not incur or pay. Repeat Finding: No Recommendation: We recommend the Organization design controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Views of responsible officials: ATGC will delay the billing of any expense reimbursements until the general ledger activity has been reconciled ensuring all related expenses properly allocated within the ATGC General Ledger.
Finding 2023-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number(s): 5005SG2022-166, 5005SG2023-143, 5005SG2022-166, 5005SG2023-143 Award Period: September 1, 2022 through May 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were incurred and paid by the Organization. Context: During cash disbursements testing, two of seven expenses charged to the grant were not recorded as expenses by the Organization. These disbursements, while they appear to be for eligible costs and activities, were recorded as expenses and paid by AIDS Healthcare Foundation, the parent company. Cause: The Organization was not reconciling their general ledger to the draw requests. Effect: The Organization was reimbursed for expenses they did not incur or pay. Repeat Finding: No Recommendation: We recommend the Organization design controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Views of responsible officials: ATGC will delay the billing of any expense reimbursements until the general ledger activity has been reconciled ensuring all related expenses properly allocated within the ATGC General Ledger.
Finding 2023-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number(s): 5005SG2022-166, 5005SG2023-143, 5005SG2022-166, 5005SG2023-143 Award Period: September 1, 2022 through May 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were incurred and paid by the Organization. Context: During cash disbursements testing, two of seven expenses charged to the grant were not recorded as expenses by the Organization. These disbursements, while they appear to be for eligible costs and activities, were recorded as expenses and paid by AIDS Healthcare Foundation, the parent company. Cause: The Organization was not reconciling their general ledger to the draw requests. Effect: The Organization was reimbursed for expenses they did not incur or pay. Repeat Finding: No Recommendation: We recommend the Organization design controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Views of responsible officials: ATGC will delay the billing of any expense reimbursements until the general ledger activity has been reconciled ensuring all related expenses properly allocated within the ATGC General Ledger.
Finding 2023-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number(s): 5005SG2022-166, 5005SG2023-143, 5005SG2022-166, 5005SG2023-143 Award Period: September 1, 2022 through May 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were incurred and paid by the Organization. Context: During cash disbursements testing, two of seven expenses charged to the grant were not recorded as expenses by the Organization. These disbursements, while they appear to be for eligible costs and activities, were recorded as expenses and paid by AIDS Healthcare Foundation, the parent company. Cause: The Organization was not reconciling their general ledger to the draw requests. Effect: The Organization was reimbursed for expenses they did not incur or pay. Repeat Finding: No Recommendation: We recommend the Organization design controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Views of responsible officials: ATGC will delay the billing of any expense reimbursements until the general ledger activity has been reconciled ensuring all related expenses properly allocated within the ATGC General Ledger.
Finding 2023-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number(s): 5005SG2022-166, 5005SG2023-143, 5005SG2022-166, 5005SG2023-143 Award Period: September 1, 2022 through May 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were incurred and paid by the Organization. Context: During cash disbursements testing, two of seven expenses charged to the grant were not recorded as expenses by the Organization. These disbursements, while they appear to be for eligible costs and activities, were recorded as expenses and paid by AIDS Healthcare Foundation, the parent company. Cause: The Organization was not reconciling their general ledger to the draw requests. Effect: The Organization was reimbursed for expenses they did not incur or pay. Repeat Finding: No Recommendation: We recommend the Organization design controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Views of responsible officials: ATGC will delay the billing of any expense reimbursements until the general ledger activity has been reconciled ensuring all related expenses properly allocated within the ATGC General Ledger.
Finding 2023-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number(s): 5005SG2022-166, 5005SG2023-143, 5005SG2022-166, 5005SG2023-143 Award Period: September 1, 2022 through May 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were incurred and paid by the Organization. Context: During cash disbursements testing, two of seven expenses charged to the grant were not recorded as expenses by the Organization. These disbursements, while they appear to be for eligible costs and activities, were recorded as expenses and paid by AIDS Healthcare Foundation, the parent company. Cause: The Organization was not reconciling their general ledger to the draw requests. Effect: The Organization was reimbursed for expenses they did not incur or pay. Repeat Finding: No Recommendation: We recommend the Organization design controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Views of responsible officials: ATGC will delay the billing of any expense reimbursements until the general ledger activity has been reconciled ensuring all related expenses properly allocated within the ATGC General Ledger.
Finding 2023-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number(s): 5005SG2022-166, 5005SG2023-143, 5005SG2022-166, 5005SG2023-143 Award Period: September 1, 2022 through May 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were incurred and paid by the Organization. Context: During cash disbursements testing, two of seven expenses charged to the grant were not recorded as expenses by the Organization. These disbursements, while they appear to be for eligible costs and activities, were recorded as expenses and paid by AIDS Healthcare Foundation, the parent company. Cause: The Organization was not reconciling their general ledger to the draw requests. Effect: The Organization was reimbursed for expenses they did not incur or pay. Repeat Finding: No Recommendation: We recommend the Organization design controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Views of responsible officials: ATGC will delay the billing of any expense reimbursements until the general ledger activity has been reconciled ensuring all related expenses properly allocated within the ATGC General Ledger.
Finding 2023-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number(s): 5005SG2022-166, 5005SG2023-143, 5005SG2022-166, 5005SG2023-143 Award Period: September 1, 2022 through May 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were incurred and paid by the Organization. Context: During cash disbursements testing, two of seven expenses charged to the grant were not recorded as expenses by the Organization. These disbursements, while they appear to be for eligible costs and activities, were recorded as expenses and paid by AIDS Healthcare Foundation, the parent company. Cause: The Organization was not reconciling their general ledger to the draw requests. Effect: The Organization was reimbursed for expenses they did not incur or pay. Repeat Finding: No Recommendation: We recommend the Organization design controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Views of responsible officials: ATGC will delay the billing of any expense reimbursements until the general ledger activity has been reconciled ensuring all related expenses properly allocated within the ATGC General Ledger.
Finding 2023-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number(s): 5005SG2022-166, 5005SG2023-143, 5005SG2022-166, 5005SG2023-143 Award Period: September 1, 2022 through May 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were incurred and paid by the Organization. Context: During cash disbursements testing, two of seven expenses charged to the grant were not recorded as expenses by the Organization. These disbursements, while they appear to be for eligible costs and activities, were recorded as expenses and paid by AIDS Healthcare Foundation, the parent company. Cause: The Organization was not reconciling their general ledger to the draw requests. Effect: The Organization was reimbursed for expenses they did not incur or pay. Repeat Finding: No Recommendation: We recommend the Organization design controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Views of responsible officials: ATGC will delay the billing of any expense reimbursements until the general ledger activity has been reconciled ensuring all related expenses properly allocated within the ATGC General Ledger.
Finding 2023-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number(s): 5005SG2022-166, 5005SG2023-143, 5005SG2022-166, 5005SG2023-143 Award Period: September 1, 2022 through May 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were incurred and paid by the Organization. Context: During cash disbursements testing, two of seven expenses charged to the grant were not recorded as expenses by the Organization. These disbursements, while they appear to be for eligible costs and activities, were recorded as expenses and paid by AIDS Healthcare Foundation, the parent company. Cause: The Organization was not reconciling their general ledger to the draw requests. Effect: The Organization was reimbursed for expenses they did not incur or pay. Repeat Finding: No Recommendation: We recommend the Organization design controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Views of responsible officials: ATGC will delay the billing of any expense reimbursements until the general ledger activity has been reconciled ensuring all related expenses properly allocated within the ATGC General Ledger.
Finding 2023-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number(s): 5005SG2022-166, 5005SG2023-143, 5005SG2022-166, 5005SG2023-143 Award Period: September 1, 2022 through May 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were incurred and paid by the Organization. Context: During cash disbursements testing, two of seven expenses charged to the grant were not recorded as expenses by the Organization. These disbursements, while they appear to be for eligible costs and activities, were recorded as expenses and paid by AIDS Healthcare Foundation, the parent company. Cause: The Organization was not reconciling their general ledger to the draw requests. Effect: The Organization was reimbursed for expenses they did not incur or pay. Repeat Finding: No Recommendation: We recommend the Organization design controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Views of responsible officials: ATGC will delay the billing of any expense reimbursements until the general ledger activity has been reconciled ensuring all related expenses properly allocated within the ATGC General Ledger.