FAC Explorer

Audit 307633

FY End
2023-03-31
Total Expended
$1.13M
Findings
2
Programs
1
Organization: Front Porch Communities & Services (CA)
Year: 2023 Accepted: 2024-05-30
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399003 2023-001 - - ABL
975445 2023-001 - - ABL

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $1.13M Yes 1

Contacts

Name Title Type
YKZ3ZJJQWK53 Marie Hayrapet Auditee
8182544126 Becky Robins Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards activity of Front Porch Communities and Services (the Corporation) under programs of the federal government for the year ended March 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 Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Corporation. Separate single audit reports are issued for each of the following entities, which are included in the Corporation’s consolidated financial statements: - Bethany Center Senior Housing, Inc. - Jennings Senior Housing, Inc. - Lytton IV Housing Corporation - Presidio Gate Apartments, Inc. - Lytton Gardens I - Lytton Gardens II 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, or other regulatory requirements, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Corporation has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Federal Program – COVID-19 Provider Relief Fund, ALN 93.498, Award Year 2023 Criteria or specific requirement – Activities Allowed/Allowable Costs and Reporting – Pub. L. No. 116-136, 134 Stat. 563 Condition – Expenditures reported to HRSA were not in accordance with Pub. L. No. 116-136, 134 Stat. 563. Questioned Costs – $1,249 was determined to be over-reported to the federal program due to lack of support for expenditures as being related to COVID-19. This amount was calculated based on the actual expenditures unable to be supported in the sample. Context – Out of the population of 572 expenditures reported to HRSA, a sample of 40 expenses was selected for testing. The Corporation included four expenditures in the sample that no longer can be supported by available documentation totaling $1,249. Our sample was not, and was not intended to be, statistically valid. Effect – Expenditures reported to HRSA were overstated. Cause – The Corporation closed a credit card account used to purchase items included as expenses in the portal submission to HRSA. Because this account was closed, the Corporation no longer has access to support for these expenditures to show they were appropriately included in the portal submission. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The Corporation should ensure that appropriate support for expenditures are maintained in a manner that they can be accessed regardless of close of bank or credit card accounts. Views of Responsible Officials and Planned Corrective Actions – The Corporation agrees with the finding and will ensure that all support for expenditures are maintained in a manner that can be accessed regardless of closure of accounts.
Finding 2023-001
Federal Program – COVID-19 Provider Relief Fund, ALN 93.498, Award Year 2023 Criteria or specific requirement – Activities Allowed/Allowable Costs and Reporting – Pub. L. No. 116-136, 134 Stat. 563 Condition – Expenditures reported to HRSA were not in accordance with Pub. L. No. 116-136, 134 Stat. 563. Questioned Costs – $1,249 was determined to be over-reported to the federal program due to lack of support for expenditures as being related to COVID-19. This amount was calculated based on the actual expenditures unable to be supported in the sample. Context – Out of the population of 572 expenditures reported to HRSA, a sample of 40 expenses was selected for testing. The Corporation included four expenditures in the sample that no longer can be supported by available documentation totaling $1,249. Our sample was not, and was not intended to be, statistically valid. Effect – Expenditures reported to HRSA were overstated. Cause – The Corporation closed a credit card account used to purchase items included as expenses in the portal submission to HRSA. Because this account was closed, the Corporation no longer has access to support for these expenditures to show they were appropriately included in the portal submission. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The Corporation should ensure that appropriate support for expenditures are maintained in a manner that they can be accessed regardless of close of bank or credit card accounts. Views of Responsible Officials and Planned Corrective Actions – The Corporation agrees with the finding and will ensure that all support for expenditures are maintained in a manner that can be accessed regardless of closure of accounts.