FAC Explorer

Audit 307245

FY End
2023-12-31
Total Expended
$2.49M
Findings
2
Programs
5
Organization: The Women's Home (TX)
Year: 2023 Accepted: 2024-05-27
Auditor: Doeren Mayhew

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398502 2023-001 Significant Deficiency - L
974944 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $1.33M - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $278,267 - 0
97.024 Emergency Food and Shelter National Board Program $207,698 - 0
14.241 Housing Opportunities for Persons with Aids $78,463 - 0
14.218 Community Development Block Grants/entitlement Grants $19,572 Yes 0

Contacts

Name Title Type
ESK7ALGDW6X3 April McIntosh Auditee
7135213150 Elissa Posway Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Women’s Home (The Home), 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 The Home, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Home. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Women’s Home (The Home), 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 The Home, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Home.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Women’s Home (The Home), 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 The Home, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Home. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 3 - Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Women’s Home (The Home), 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 The Home, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Home. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The Home has elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Federal Program: CDBG Entitlement Grants Cluster; Federal Award Identification Numbers 4600015327 2023-042, 4600015327 2022-0394, and 4600017951 2023-0879; U.S. Department of Housing and Urban Development; Passed through City of Houston Housing and Community Development Department. Criteria: The subrecipient agreement between the City of Houston and The Home requires a Fiscal Report be submitted by the 20th day of the calendar month following the end of each calendar quarter. As noted in the agreement, the Fiscal Report shall consist of a “trial balance taken from its General Ledger or a copy of its Revenue, Expenditures and Balance Sheet; and a copy of its balance reconciliation.” Condition: We noted that the quarterly fiscal reports for calendar year 2023 were not submitted by the 20th day of the calendar month following the end of each calendar quarter. Cause: Prior to sending the Fiscal Report to the City of Houston, The Home’s financial information is approved by the Board of Directors basis during their quarterly scheduled meetings, which occur after the due date of the Fiscal Reports. Potential Effect: As stated in the subrecipient agreement, failure to comply with the reporting requirements is considered to be a breach of the agreement and reimbursements of costs may be withheld until the reports are submitted. Questioned Costs: None. Recommendation: We recommend that a process be developed to submit the Fiscal Report within the prescribed timeframe. Views of Responsible Officials: We have held recent discussions with the City of Houston regarding the Fiscal Report. As a result, it has been agreed that we will submit the Fiscal Report within the required timeframe. The Home will develop a process to ensure that once the Board of Directors has approved the quarterly financial information, the previously submitted Fiscal Reports will be reviewed for consistency. If differences exist, The Home will submit an amended Fiscal Report to the City of Houston for the applicable quarter.
Finding 2023-001
Federal Program: CDBG Entitlement Grants Cluster; Federal Award Identification Numbers 4600015327 2023-042, 4600015327 2022-0394, and 4600017951 2023-0879; U.S. Department of Housing and Urban Development; Passed through City of Houston Housing and Community Development Department. Criteria: The subrecipient agreement between the City of Houston and The Home requires a Fiscal Report be submitted by the 20th day of the calendar month following the end of each calendar quarter. As noted in the agreement, the Fiscal Report shall consist of a “trial balance taken from its General Ledger or a copy of its Revenue, Expenditures and Balance Sheet; and a copy of its balance reconciliation.” Condition: We noted that the quarterly fiscal reports for calendar year 2023 were not submitted by the 20th day of the calendar month following the end of each calendar quarter. Cause: Prior to sending the Fiscal Report to the City of Houston, The Home’s financial information is approved by the Board of Directors basis during their quarterly scheduled meetings, which occur after the due date of the Fiscal Reports. Potential Effect: As stated in the subrecipient agreement, failure to comply with the reporting requirements is considered to be a breach of the agreement and reimbursements of costs may be withheld until the reports are submitted. Questioned Costs: None. Recommendation: We recommend that a process be developed to submit the Fiscal Report within the prescribed timeframe. Views of Responsible Officials: We have held recent discussions with the City of Houston regarding the Fiscal Report. As a result, it has been agreed that we will submit the Fiscal Report within the required timeframe. The Home will develop a process to ensure that once the Board of Directors has approved the quarterly financial information, the previously submitted Fiscal Reports will be reviewed for consistency. If differences exist, The Home will submit an amended Fiscal Report to the City of Houston for the applicable quarter.