FAC Explorer

Audit 308785

FY End
2023-12-31
Total Expended
$1.21M
Findings
2
Programs
3
Organization: Coachella Valley Rescue Mission (CA)
Year: 2023 Accepted: 2024-06-13
Auditor: Coachella Valley Accounting and Auditing

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400772 2023-002 Significant Deficiency - F
977214 2023-002 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $906,270 Yes 1
14.231 American Rescue Plan Act Funds $175,000 Yes 0
14.218 Community Development Block Grants $51,500 - 0

Contacts

Name Title Type
G2YMM2LG6JP7 Darla Burkett Auditee
7603473512 Andrea Oliveri Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: NOTE 1: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal grant activity of Coachella Valley Rescue Mission 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 Title 2 U.S. Code of Federal Regulation 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 Coachella Valley Rescue Mission, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Coachella Valley Rescue Mission. NOTE 2: SUMMARY OF SIGNIFICANT 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. NOTE 3: INDIRECT COST RATE Coachella Valley Rescue Mission has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Coachella Valley Rescue Mission has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Coachella Valley Rescue Mission 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 Title 2 U.S. Code of Federal Regulation 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 Coachella Valley Rescue Mission, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Coachella Valley Rescue Mission.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: NOTE 1: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal grant activity of Coachella Valley Rescue Mission 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 Title 2 U.S. Code of Federal Regulation 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 Coachella Valley Rescue Mission, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Coachella Valley Rescue Mission. NOTE 2: SUMMARY OF SIGNIFICANT 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. NOTE 3: INDIRECT COST RATE Coachella Valley Rescue Mission has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Coachella Valley Rescue Mission has elected not to use the 10% de minimis indirect cost rate as 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.
Title: INDIRECT COST RATE Accounting Policies: NOTE 1: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal grant activity of Coachella Valley Rescue Mission 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 Title 2 U.S. Code of Federal Regulation 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 Coachella Valley Rescue Mission, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Coachella Valley Rescue Mission. NOTE 2: SUMMARY OF SIGNIFICANT 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. NOTE 3: INDIRECT COST RATE Coachella Valley Rescue Mission has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Coachella Valley Rescue Mission has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Coachella Valley Rescue Mission has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding No. 2023-002: Equipment and Real Property Management Policy U.S. Department of Housing and Urban Development, CFDA 14.231, Emergency Solutions Grant Type of Finding: Significant Deficiency in Internal Controls over Compliance Compliance Requirement: Non-compliance Criteria: Per 2 CFR 200.313 the entity must use its own documented procedures surrounding the acquisition, safekeeping, maintenance, and disposal of all equipment and real property acquired with federal awards. Condition: When testing and evaluating the Organization’s compliance with documented policy surrounding the equipment and real property management, it was determined that the Organization does not have a documented policy. Additionally, although there is a listing of property and equipment this is not regularly reviewed or maintained. Cause: Program administrative staff are not familiar with equipment and real property management requirements of Federal grants and contracts. Effect/Context: As a result, the entity could inadvertently engage in an equipment or property transaction for which the appropriate standards were not followed. Questions Costs: None Repeat Finding from Prior Year: No Recommendation: Coachella Valley Rescue Mission should document and implement policy and procedures to comply with the standards surrounding equipment and real property management standards. Management’s Views and Corrective Action Plan: See the accompanying Management’s Views and Corrective Action Plan, which are considered part of this report.
Finding 2023-002
Finding No. 2023-002: Equipment and Real Property Management Policy U.S. Department of Housing and Urban Development, CFDA 14.231, Emergency Solutions Grant Type of Finding: Significant Deficiency in Internal Controls over Compliance Compliance Requirement: Non-compliance Criteria: Per 2 CFR 200.313 the entity must use its own documented procedures surrounding the acquisition, safekeeping, maintenance, and disposal of all equipment and real property acquired with federal awards. Condition: When testing and evaluating the Organization’s compliance with documented policy surrounding the equipment and real property management, it was determined that the Organization does not have a documented policy. Additionally, although there is a listing of property and equipment this is not regularly reviewed or maintained. Cause: Program administrative staff are not familiar with equipment and real property management requirements of Federal grants and contracts. Effect/Context: As a result, the entity could inadvertently engage in an equipment or property transaction for which the appropriate standards were not followed. Questions Costs: None Repeat Finding from Prior Year: No Recommendation: Coachella Valley Rescue Mission should document and implement policy and procedures to comply with the standards surrounding equipment and real property management standards. Management’s Views and Corrective Action Plan: See the accompanying Management’s Views and Corrective Action Plan, which are considered part of this report.