FAC Explorer

Audit 307201

FY End
2022-06-30
Total Expended
$12.10M
Findings
6
Programs
2
Organization: La Asociacion Nacional Pro Personas Mayores (the National Association for Hispanic Elderly) (CA)
Year: 2022 Accepted: 2024-05-24
Auditor: Maginnis Knechtel & McIntyre LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398477 2022-001 Significant Deficiency Yes P
398478 2022-001 Significant Deficiency Yes P
398479 2022-001 Significant Deficiency Yes P
974919 2022-001 Significant Deficiency Yes P
974920 2022-001 Significant Deficiency Yes P
974921 2022-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
17.235 Senior Community Service Employment Program $10.45M Yes 1
66.508 Senior Environmental Employment Program $1,366 Yes 1

Contacts

Name Title Type
LU5CHZGNKNN8 Dr. Carmela Lacayo Auditee
6265641988 Yu Chen Vong Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICY Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Asociación Nacional Pro Personas Mayores (National Association forHispanic Elderly) (the “Association”) and is presented on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The Association does not use the 10% de minimis indirect cost rate, but a negotiated indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Asociación Nacional Pro Personas Mayores (National Association for Hispanic Elderly) (the “Association”) and is presented on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The amounts reported as federal expenditures were obtained from the Association’s general ledger. Because the Schedule presents only a selected portion of the operations of the Association, it is not intended to and does not present the financial position, changes in net assets, and cash flows of the Association. Indirect Cost Indirect costs represent general and administrative expenses. These costs are allocated to grants in accordance with Office of Management and Budget Circular No. A-122, “Cost Principles for Nonprofit Organizations,” and the requirements of the applicable funding agency. The Association did not elect to use the ten percent de minimis indirect cost rate, but a negotiated and approved indirect cost rate for the year ended June 30, 2022.

Finding Details

Finding 2022-001
Finding 2022-001 Not Meeting Audit Deadline Criteria: The Association is required to submit an audited financial statement to the grantor agencies and the Federal Clearing House by the annual deadline, as subject to the audit requirements under the Uniform Guidance and Government Auditing Standards. The Association should have an internal control process in place to ensure timely submission of its annual audited financial statements to the appropriate parties. Condition: The Association failed to submit the fiscal year 2021-2022 audited financial statement package to the appropriate parties by the required deadline of March 31, 2023. Questioned Cost: None. Cause: During the pandemic, management made numerous efforts to contact various accounting and auditing firms including the prior auditing firm. The Association was not able to obtain a qualified auditing firm. Additionally, the Association’s controller retired in December 2020 due to illness. The Association continued to experience staff turnover in the following years, resulting in further delays in the process. Effect: The delay in completing the required audit resulted in the Association being unable to qualify as a low-risk auditee and could also cause future funding delays. Recommendation: We recommend that management submit the audited financial statements to the appropriate parties as soon as possible. We also recommend that the Association continue to obtain the necessary temporary support while searching to recruit new staff members. Management may also consider training seasoned staff members for important roles at the Association to provide backup support. Views of Responsible Officials: The Association’s management acknowledges the finding and has obtained and completed the required audit for the fiscal year 2021-2022. Management will submit the final audited financial statements to the appropriate parties as soon as feasible.
Finding 2022-001
Finding 2022-001 Not Meeting Audit Deadline Criteria: The Association is required to submit an audited financial statement to the grantor agencies and the Federal Clearing House by the annual deadline, as subject to the audit requirements under the Uniform Guidance and Government Auditing Standards. The Association should have an internal control process in place to ensure timely submission of its annual audited financial statements to the appropriate parties. Condition: The Association failed to submit the fiscal year 2021-2022 audited financial statement package to the appropriate parties by the required deadline of March 31, 2023. Questioned Cost: None. Cause: During the pandemic, management made numerous efforts to contact various accounting and auditing firms including the prior auditing firm. The Association was not able to obtain a qualified auditing firm. Additionally, the Association’s controller retired in December 2020 due to illness. The Association continued to experience staff turnover in the following years, resulting in further delays in the process. Effect: The delay in completing the required audit resulted in the Association being unable to qualify as a low-risk auditee and could also cause future funding delays. Recommendation: We recommend that management submit the audited financial statements to the appropriate parties as soon as possible. We also recommend that the Association continue to obtain the necessary temporary support while searching to recruit new staff members. Management may also consider training seasoned staff members for important roles at the Association to provide backup support. Views of Responsible Officials: The Association’s management acknowledges the finding and has obtained and completed the required audit for the fiscal year 2021-2022. Management will submit the final audited financial statements to the appropriate parties as soon as feasible.
Finding 2022-001
Finding 2022-001 Not Meeting Audit Deadline Criteria: The Association is required to submit an audited financial statement to the grantor agencies and the Federal Clearing House by the annual deadline, as subject to the audit requirements under the Uniform Guidance and Government Auditing Standards. The Association should have an internal control process in place to ensure timely submission of its annual audited financial statements to the appropriate parties. Condition: The Association failed to submit the fiscal year 2021-2022 audited financial statement package to the appropriate parties by the required deadline of March 31, 2023. Questioned Cost: None. Cause: During the pandemic, management made numerous efforts to contact various accounting and auditing firms including the prior auditing firm. The Association was not able to obtain a qualified auditing firm. Additionally, the Association’s controller retired in December 2020 due to illness. The Association continued to experience staff turnover in the following years, resulting in further delays in the process. Effect: The delay in completing the required audit resulted in the Association being unable to qualify as a low-risk auditee and could also cause future funding delays. Recommendation: We recommend that management submit the audited financial statements to the appropriate parties as soon as possible. We also recommend that the Association continue to obtain the necessary temporary support while searching to recruit new staff members. Management may also consider training seasoned staff members for important roles at the Association to provide backup support. Views of Responsible Officials: The Association’s management acknowledges the finding and has obtained and completed the required audit for the fiscal year 2021-2022. Management will submit the final audited financial statements to the appropriate parties as soon as feasible.
Finding 2022-001
Finding 2022-001 Not Meeting Audit Deadline Criteria: The Association is required to submit an audited financial statement to the grantor agencies and the Federal Clearing House by the annual deadline, as subject to the audit requirements under the Uniform Guidance and Government Auditing Standards. The Association should have an internal control process in place to ensure timely submission of its annual audited financial statements to the appropriate parties. Condition: The Association failed to submit the fiscal year 2021-2022 audited financial statement package to the appropriate parties by the required deadline of March 31, 2023. Questioned Cost: None. Cause: During the pandemic, management made numerous efforts to contact various accounting and auditing firms including the prior auditing firm. The Association was not able to obtain a qualified auditing firm. Additionally, the Association’s controller retired in December 2020 due to illness. The Association continued to experience staff turnover in the following years, resulting in further delays in the process. Effect: The delay in completing the required audit resulted in the Association being unable to qualify as a low-risk auditee and could also cause future funding delays. Recommendation: We recommend that management submit the audited financial statements to the appropriate parties as soon as possible. We also recommend that the Association continue to obtain the necessary temporary support while searching to recruit new staff members. Management may also consider training seasoned staff members for important roles at the Association to provide backup support. Views of Responsible Officials: The Association’s management acknowledges the finding and has obtained and completed the required audit for the fiscal year 2021-2022. Management will submit the final audited financial statements to the appropriate parties as soon as feasible.
Finding 2022-001
Finding 2022-001 Not Meeting Audit Deadline Criteria: The Association is required to submit an audited financial statement to the grantor agencies and the Federal Clearing House by the annual deadline, as subject to the audit requirements under the Uniform Guidance and Government Auditing Standards. The Association should have an internal control process in place to ensure timely submission of its annual audited financial statements to the appropriate parties. Condition: The Association failed to submit the fiscal year 2021-2022 audited financial statement package to the appropriate parties by the required deadline of March 31, 2023. Questioned Cost: None. Cause: During the pandemic, management made numerous efforts to contact various accounting and auditing firms including the prior auditing firm. The Association was not able to obtain a qualified auditing firm. Additionally, the Association’s controller retired in December 2020 due to illness. The Association continued to experience staff turnover in the following years, resulting in further delays in the process. Effect: The delay in completing the required audit resulted in the Association being unable to qualify as a low-risk auditee and could also cause future funding delays. Recommendation: We recommend that management submit the audited financial statements to the appropriate parties as soon as possible. We also recommend that the Association continue to obtain the necessary temporary support while searching to recruit new staff members. Management may also consider training seasoned staff members for important roles at the Association to provide backup support. Views of Responsible Officials: The Association’s management acknowledges the finding and has obtained and completed the required audit for the fiscal year 2021-2022. Management will submit the final audited financial statements to the appropriate parties as soon as feasible.
Finding 2022-001
Finding 2022-001 Not Meeting Audit Deadline Criteria: The Association is required to submit an audited financial statement to the grantor agencies and the Federal Clearing House by the annual deadline, as subject to the audit requirements under the Uniform Guidance and Government Auditing Standards. The Association should have an internal control process in place to ensure timely submission of its annual audited financial statements to the appropriate parties. Condition: The Association failed to submit the fiscal year 2021-2022 audited financial statement package to the appropriate parties by the required deadline of March 31, 2023. Questioned Cost: None. Cause: During the pandemic, management made numerous efforts to contact various accounting and auditing firms including the prior auditing firm. The Association was not able to obtain a qualified auditing firm. Additionally, the Association’s controller retired in December 2020 due to illness. The Association continued to experience staff turnover in the following years, resulting in further delays in the process. Effect: The delay in completing the required audit resulted in the Association being unable to qualify as a low-risk auditee and could also cause future funding delays. Recommendation: We recommend that management submit the audited financial statements to the appropriate parties as soon as possible. We also recommend that the Association continue to obtain the necessary temporary support while searching to recruit new staff members. Management may also consider training seasoned staff members for important roles at the Association to provide backup support. Views of Responsible Officials: The Association’s management acknowledges the finding and has obtained and completed the required audit for the fiscal year 2021-2022. Management will submit the final audited financial statements to the appropriate parties as soon as feasible.