FAC Explorer

Audit 307963

FY End
2023-12-31
Total Expended
$978,097
Findings
2
Programs
6
Organization: Neighborhood Housing Services of Green Bay, INC (WI)
Year: 2023 Accepted: 2024-06-03
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399861 2023-001 Significant Deficiency - I
976303 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.U12 Neighborworks America $496,076 Yes 1
14.239 Home Investment Partnerships Program $198,267 - 0
21.019 Coronavirus Relief Fund $70,000 - 0
14.218 Community Development Block Grants/entitlement Grants $42,715 - 0
14.169 Housing Counseling Assistance Program $29,000 - 0
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $22,922 - 0

Contacts

Name Title Type
HWM6CL3NDBD4 Alex Mueller, CPA Auditee
9205933705 Becky Meyer, CPA Auditor
No contacts on file

Notes to SEFA

Title: 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent 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 Neighborhood Housing Services of Green Bay, Inc. dba: NeighborWorks® Green Bay and Affiliates (the Organization)’s 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 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: OVERSIGHT AGENCIES 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The federal oversight agency for the Organization is as follows: Federal — U.S. Department of Housing and Urban Development Federal — U.S. Department of the Treasury
Title: SUBRECIPIENT PAYMENTS 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. No federal awards were passed through to sub recipients during the year ended December 31, 2023.

Finding Details

Finding 2023-001
Procurement Policy Federal Agency: U.S. Department of the Treasury Federal Program Title: NeighborWorks® America Grant Cluster Federal Assistance Listing Number: 21.U12 Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or Specific Requirement: The Organization should have a formal procurement policy to guide the Organization when entering into covered transactions. The policy needs to include all components identified in 2 CFR 200.318. Condition: The Organization had 3 expenses applied to the grant in excess of the $10,000 required micro-purchase threshold and below their internal $15,000 policy. The Organization also did not have a procurement policy in place that follows Uniform Guidance. Questioned Costs: None Context: The Organization had an internal procurement policy in effect that specified procurement controls and documentation for purchases greater than $15,000, which exceeds the $10,000 micro-purchase threshold required under Uniform Guidance. The Organization entered into three transactions below their $15,000 internal policy but in excess of the $10,000 required micro purchase threshold for which an adequate number of price or rate quotes were not documented. Cause: Management Oversight Effect: The effect of not having a procurement policy with all the required components would be noncompliance with 2 CFR 200.318. Recommendation: It is recommended that the Organization review and update the procurement policy as necessary to ensure compliance with the Uniform Guidance. Views of Responsible Officials: There is no disagreement with the audit finding. Refer to the Organization’s Corrective Action Plan for more information.
Finding 2023-001
Procurement Policy Federal Agency: U.S. Department of the Treasury Federal Program Title: NeighborWorks® America Grant Cluster Federal Assistance Listing Number: 21.U12 Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or Specific Requirement: The Organization should have a formal procurement policy to guide the Organization when entering into covered transactions. The policy needs to include all components identified in 2 CFR 200.318. Condition: The Organization had 3 expenses applied to the grant in excess of the $10,000 required micro-purchase threshold and below their internal $15,000 policy. The Organization also did not have a procurement policy in place that follows Uniform Guidance. Questioned Costs: None Context: The Organization had an internal procurement policy in effect that specified procurement controls and documentation for purchases greater than $15,000, which exceeds the $10,000 micro-purchase threshold required under Uniform Guidance. The Organization entered into three transactions below their $15,000 internal policy but in excess of the $10,000 required micro purchase threshold for which an adequate number of price or rate quotes were not documented. Cause: Management Oversight Effect: The effect of not having a procurement policy with all the required components would be noncompliance with 2 CFR 200.318. Recommendation: It is recommended that the Organization review and update the procurement policy as necessary to ensure compliance with the Uniform Guidance. Views of Responsible Officials: There is no disagreement with the audit finding. Refer to the Organization’s Corrective Action Plan for more information.