FAC Explorer

Audit 307838

FY End
2023-06-03
Total Expended
$1.38M
Findings
4
Programs
2
Organization: Bean's Cafe (AK)
Year: 2023 Accepted: 2024-05-31
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399360 2023-001 Significant Deficiency - E
399361 2023-002 Material Weakness - L
975802 2023-001 Significant Deficiency - E
975803 2023-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $1.29M Yes 2
97.024 Emergency Food and Shelter National Board Program $93,043 - 0

Contacts

Name Title Type
J5YUQ335D638 Fony Imawan Auditee
9074338620 Brian Kupilik Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: 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 reimbursement. Bean’s Café, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Bean’s Café, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Bean’s Café, Inc. (a nonprofit organization) under programs of the federal government for the year ended June 30, 2023. The information in this 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 Bean’s Café, Inc., it is not intended to and does not present the financial position, change in net assets or cash flows of Bean’s Café, Inc.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: 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 reimbursement. Bean’s Café, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Bean’s Café, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. 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 reimbursement. Bean’s Café, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 3. Subrecipient Accounting Policies: 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 reimbursement. Bean’s Café, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Bean’s Café, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. No federal funds were passed through to subrecipients.

Finding Details

Finding 2023-001
Finding 2023-001 Lack of Internal Controls over Eligibility Federal Agency: U.S. Department of the Treasury Federal Programs: Emergency Rental Assistance Program Assistance Listing Numbers: 21.023 Award Numbers: HAP-HSS-22-BCF-1 Award Years: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: In accordance with 15YSC9058a, to ensure eligibility requirements are met, household eligibility should be tested to focus on whether grantees established and adhered to reasonable policies for evaluating household applications within Treasury’s framework providing for the use of self-attestation, categorical eligibility, and fact-specific proxies in qualifying circumstances. Condition and Context: During our testing over internal controls over eligibility we identified one application that was missing management signatures, and two beneficiaries were missing the application form. Cause: Inadequate internal control over eligibility. Effect: Program funding is at higher risk of being given to non-eligible recipients. Questioned Costs: None exceeding reportable threshold. Repeat Finding: This is not a repeat finding. Recommendation: Management should implement internal controls and policies to properly review and retain eligibility documents. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2023-002
Finding 2023-001 Lack of Internal Controls over Eligibility Federal Agency: U.S. Department of the Treasury Federal Programs: Emergency Rental Assistance Program Assistance Listing Numbers: 21.023 Award Numbers: HAP-HSS-22-BCF-1 Award Years: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: In accordance with 15YSC9058a, to ensure eligibility requirements are met, household eligibility should be tested to focus on whether grantees established and adhered to reasonable policies for evaluating household applications within Treasury’s framework providing for the use of self-attestation, categorical eligibility, and fact-specific proxies in qualifying circumstances. Condition and Context: During our testing over internal controls over eligibility we identified one application that was missing management signatures, and two beneficiaries were missing the application form. Cause: Inadequate internal control over eligibility. Effect: Program funding is at higher risk of being given to non-eligible recipients. Questioned Costs: None exceeding reportable threshold. Repeat Finding: This is not a repeat finding. Recommendation: Management should implement internal controls and policies to properly review and retain eligibility documents. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2023-001
Finding 2023-001 Lack of Internal Controls over Eligibility Federal Agency: U.S. Department of the Treasury Federal Programs: Emergency Rental Assistance Program Assistance Listing Numbers: 21.023 Award Numbers: HAP-HSS-22-BCF-1 Award Years: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: In accordance with 15YSC9058a, to ensure eligibility requirements are met, household eligibility should be tested to focus on whether grantees established and adhered to reasonable policies for evaluating household applications within Treasury’s framework providing for the use of self-attestation, categorical eligibility, and fact-specific proxies in qualifying circumstances. Condition and Context: During our testing over internal controls over eligibility we identified one application that was missing management signatures, and two beneficiaries were missing the application form. Cause: Inadequate internal control over eligibility. Effect: Program funding is at higher risk of being given to non-eligible recipients. Questioned Costs: None exceeding reportable threshold. Repeat Finding: This is not a repeat finding. Recommendation: Management should implement internal controls and policies to properly review and retain eligibility documents. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2023-002
Finding 2023-001 Lack of Internal Controls over Eligibility Federal Agency: U.S. Department of the Treasury Federal Programs: Emergency Rental Assistance Program Assistance Listing Numbers: 21.023 Award Numbers: HAP-HSS-22-BCF-1 Award Years: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: In accordance with 15YSC9058a, to ensure eligibility requirements are met, household eligibility should be tested to focus on whether grantees established and adhered to reasonable policies for evaluating household applications within Treasury’s framework providing for the use of self-attestation, categorical eligibility, and fact-specific proxies in qualifying circumstances. Condition and Context: During our testing over internal controls over eligibility we identified one application that was missing management signatures, and two beneficiaries were missing the application form. Cause: Inadequate internal control over eligibility. Effect: Program funding is at higher risk of being given to non-eligible recipients. Questioned Costs: None exceeding reportable threshold. Repeat Finding: This is not a repeat finding. Recommendation: Management should implement internal controls and policies to properly review and retain eligibility documents. Management Response: Management agrees with this finding, see Corrective Action Plan.