FAC Explorer

Audit 306925

FY End
2023-03-31
Total Expended
$1.10M
Findings
2
Programs
3
Organization: Assemblies of God Family Services Agency (AR)
Year: 2023 Accepted: 2024-05-22
Auditor: Ata PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398248 2023-001 - - A
974690 2023-001 - - A

Programs

ALN Program Spent Major Findings
93.658 Foster Care_title IV-E $845,430 Yes 1
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $135,088 - 0
93.556 Promoting Safe and Stable Families $117,481 - 0

Contacts

Name Title Type
RLF1NJG2CLM5 Stephanie Polites Auditee
5012621660 Courtney Moore Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the schedules 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 10% de minimums indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the schedules 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: NOTE 2 - BASIS OF ACCOUNTING Accounting Policies: Expenditures reported on the schedules 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 10% de minimums indirect cost rate as allowed under the Uniform Guidance. The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activities of the Organization and are presented on the accrual basis of accounting. The information in the schedules 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 schedules present only a selected portion of the operations of the Organization, they are not intended to and do not present the financial position, changes in net assets or cash flows.
Title: NOTE 3 - FEDERAL INDIRECT RATE Accounting Policies: Expenditures reported on the schedules 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 10% de minimums indirect cost rate as allowed under the Uniform Guidance. The Organization has elected not to use the 10% de minimums indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 - Data collection form not filed by deadline (non-compliance - other) Condition: The data collection form was not available for submission by December 31, 2023, which was nine month's after the Organizatin's year end. Criteria: Per CFR 200.512 related to report submission of the data collection form, "The audit must be completed and submitted within the earlier of 30 calendar days after receipt of the auditors report, or nine months after the end of the audit period." Cause: Audit was not completed in time due to staffing changes both with auditor and delayed sigle audit testing. Effect: Untimely filing of the data collection form could cause granting agencies to consider the Organization high-risk. Questioned Costs: None. Recommendation: We recommend remaining diligent in reporting timelines. Management Response: The initial audit engagement letter was signed by COMPACT June 8, 2023. COMPACT staff was efficient in returning all requested documents to the auditors in a timely fashion. Starting in October of 2023, COMPACT staff reached out many times in order to determine a projected completion date from the audit firm with the projected date being delayed time and time again. COMPACT does not accept responsibility for any late submissions as even with consistent and persistent follow through auditors refused to work in a timely manner.
Finding 2023-001
2023-001 - Data collection form not filed by deadline (non-compliance - other) Condition: The data collection form was not available for submission by December 31, 2023, which was nine month's after the Organizatin's year end. Criteria: Per CFR 200.512 related to report submission of the data collection form, "The audit must be completed and submitted within the earlier of 30 calendar days after receipt of the auditors report, or nine months after the end of the audit period." Cause: Audit was not completed in time due to staffing changes both with auditor and delayed sigle audit testing. Effect: Untimely filing of the data collection form could cause granting agencies to consider the Organization high-risk. Questioned Costs: None. Recommendation: We recommend remaining diligent in reporting timelines. Management Response: The initial audit engagement letter was signed by COMPACT June 8, 2023. COMPACT staff was efficient in returning all requested documents to the auditors in a timely fashion. Starting in October of 2023, COMPACT staff reached out many times in order to determine a projected completion date from the audit firm with the projected date being delayed time and time again. COMPACT does not accept responsibility for any late submissions as even with consistent and persistent follow through auditors refused to work in a timely manner.