FAC Explorer

Audit 307405

FY End
2023-12-31
Total Expended
$1.01M
Findings
6
Programs
7
Organization: Willis Dady Emergency Shelter, Inc. (IA)
Year: 2023 Accepted: 2024-05-29
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398632 2023-002 Significant Deficiency - I
398633 2023-002 Significant Deficiency - I
398634 2023-002 Significant Deficiency - I
975074 2023-002 Significant Deficiency - I
975075 2023-002 Significant Deficiency - I
975076 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $43,686 - 0
64.024 Va Homeless Providers Grant and Per Diem Program $36,155 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $32,293 Yes 1
21.023 Emergency Rental Assistance Program $26,341 - 0
97.024 Emergency Food and Shelter National Board Program $15,725 - 0
14.218 Community Development Block Grants/entitlement Grants $2,532 - 0
14.267 Continuum of Care Program $2,176 - 0

Contacts

Name Title Type
EW9WSQQJ3YA7 Alicia Faust Auditee
3193627555 David Little Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENT PAYMENTS, NONCASH ASSISTANCE, INSURANCE, AND LOANS OR LOAN GUARANTEES Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Willis Dady Emergency Shelter, Inc. DBA: Willis Dady Homeless Services (the Organization) under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: 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 the reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts report as expenditures in prior years. The Organization has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The purpose of the Schedule is to present a summary of the Organization’s federal grant activity. There were no payments passed through to subrecipient agencies during the year ended December 31, 2023. In addition, there were no noncash assistance, insurance, or loans and loan guarantees outstanding as of and for the year ended December 31, 2023.

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: The Organization did not have a documented procurement policy. Questioned costs: None. Context: The Organization did not have a documented procurement policy. Cause: The Organization did not have a documented procurement policy. Effect: Procuring vendors without full and open competition. Repeat Finding: No Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Views of responsible officials and planned corrective actions: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: The Organization did not have a documented procurement policy. Questioned costs: None. Context: The Organization did not have a documented procurement policy. Cause: The Organization did not have a documented procurement policy. Effect: Procuring vendors without full and open competition. Repeat Finding: No Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Views of responsible officials and planned corrective actions: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: The Organization did not have a documented procurement policy. Questioned costs: None. Context: The Organization did not have a documented procurement policy. Cause: The Organization did not have a documented procurement policy. Effect: Procuring vendors without full and open competition. Repeat Finding: No Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Views of responsible officials and planned corrective actions: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: The Organization did not have a documented procurement policy. Questioned costs: None. Context: The Organization did not have a documented procurement policy. Cause: The Organization did not have a documented procurement policy. Effect: Procuring vendors without full and open competition. Repeat Finding: No Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Views of responsible officials and planned corrective actions: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: The Organization did not have a documented procurement policy. Questioned costs: None. Context: The Organization did not have a documented procurement policy. Cause: The Organization did not have a documented procurement policy. Effect: Procuring vendors without full and open competition. Repeat Finding: No Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Views of responsible officials and planned corrective actions: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: The Organization did not have a documented procurement policy. Questioned costs: None. Context: The Organization did not have a documented procurement policy. Cause: The Organization did not have a documented procurement policy. Effect: Procuring vendors without full and open competition. Repeat Finding: No Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Views of responsible officials and planned corrective actions: There is no disagreement with the finding.