FAC Explorer

Audit 312505

FY End
2022-09-30
Total Expended
$2.96M
Findings
8
Programs
1
Organization: Anthem Strong Families (TX)
Year: 2022 Accepted: 2023-06-27
Auditor: Sutton Frost Cary LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
442860 2022-002 Significant Deficiency Yes I
442861 2022-003 Material Weakness - H
442862 2022-002 Significant Deficiency Yes I
442863 2022-003 Material Weakness - H
1019302 2022-002 Significant Deficiency Yes I
1019303 2022-003 Material Weakness - H
1019304 2022-002 Significant Deficiency Yes I
1019305 2022-003 Material Weakness - H

Programs

ALN Program Spent Major Findings
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $1.48M Yes 2

Contacts

Name Title Type
SMA5T3N4GY91 Cosette Bowles Auditee
2144260900 Deanna Frisby Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federalgrant activity of Anthem Strong Families (Organization). The information in this Schedule ispresented in accordance with the audit requirements of Title 2 U.S. Code of Federal RegulationsPart 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform Guidance). Because the Schedule only presents a selected portion ofthe operations of the Organization, it is not intended and does not present the financialposition, changes in net assets, or cash flows of the Organization.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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 to use the 10 percent de minimis indirect cost rate as allowedunder the Uniform Guidance.

Finding Details

Finding 2022-002
Finding 2022-002: Procurement ? significant deficiency in internal controls over compliance.93.086 Healthy Marriage Promotion and Responsible Fatherhood GrantsCriteria: Section 200.320 of the Code of Federal Regulations requires non-federal entities toobtain an adequate number of price quotes from qualified sources for acquisitions of propertyor services when the aggregate dollar amount exceeds the micro-purchase threshold but doesnot exceed the simplified acquisition threshold.Condition: During testing of procurement, the auditors noted that one out of two smallpurchase acquisitions did not have documentation on file showing that multiple price quoteswere obtained.Cause: The price quotes were obtained verbally and not documented.Effect: Internal controls were not properly implemented to reduce the risk of noncompliance.Recommendation: Price quote documentation should be kept on file for all small purchaseacquisitions.Management?s response: See corrective action plan
Finding 2022-003
Finding 2022-003: Period of performance ? material weakness in internal controls overcompliance and compliance finding.93.086 Healthy Marriage Promotion and Responsible Fatherhood GrantsCriteria: A non-federal entity may charge only allowable costs incurred during the approvedbudget period of a federal award?s period of performance.Condition: During testing of accrued expenses, it was determined that purchases of equipmentmade subsequent to year end were improperly accrued as of September 30, 2022, resulting inthe incorrect grant year being charged for these expenses.Cause: The improper accrual was an oversight.Effect: The Organization charged the incorrect budget period for expenses incurred subsequentto the end of the period.Recommendation: Accrued expenses should be reviewed in detail at grant year end to ensureonly costs incurred prior to year end are accrued and reported as grant expenditures.Management?s response: See corrective action plan
Finding 2022-002
Finding 2022-002: Procurement ? significant deficiency in internal controls over compliance.93.086 Healthy Marriage Promotion and Responsible Fatherhood GrantsCriteria: Section 200.320 of the Code of Federal Regulations requires non-federal entities toobtain an adequate number of price quotes from qualified sources for acquisitions of propertyor services when the aggregate dollar amount exceeds the micro-purchase threshold but doesnot exceed the simplified acquisition threshold.Condition: During testing of procurement, the auditors noted that one out of two smallpurchase acquisitions did not have documentation on file showing that multiple price quoteswere obtained.Cause: The price quotes were obtained verbally and not documented.Effect: Internal controls were not properly implemented to reduce the risk of noncompliance.Recommendation: Price quote documentation should be kept on file for all small purchaseacquisitions.Management?s response: See corrective action plan
Finding 2022-003
Finding 2022-003: Period of performance ? material weakness in internal controls overcompliance and compliance finding.93.086 Healthy Marriage Promotion and Responsible Fatherhood GrantsCriteria: A non-federal entity may charge only allowable costs incurred during the approvedbudget period of a federal award?s period of performance.Condition: During testing of accrued expenses, it was determined that purchases of equipmentmade subsequent to year end were improperly accrued as of September 30, 2022, resulting inthe incorrect grant year being charged for these expenses.Cause: The improper accrual was an oversight.Effect: The Organization charged the incorrect budget period for expenses incurred subsequentto the end of the period.Recommendation: Accrued expenses should be reviewed in detail at grant year end to ensureonly costs incurred prior to year end are accrued and reported as grant expenditures.Management?s response: See corrective action plan
Finding 2022-002
Finding 2022-002: Procurement ? significant deficiency in internal controls over compliance.93.086 Healthy Marriage Promotion and Responsible Fatherhood GrantsCriteria: Section 200.320 of the Code of Federal Regulations requires non-federal entities toobtain an adequate number of price quotes from qualified sources for acquisitions of propertyor services when the aggregate dollar amount exceeds the micro-purchase threshold but doesnot exceed the simplified acquisition threshold.Condition: During testing of procurement, the auditors noted that one out of two smallpurchase acquisitions did not have documentation on file showing that multiple price quoteswere obtained.Cause: The price quotes were obtained verbally and not documented.Effect: Internal controls were not properly implemented to reduce the risk of noncompliance.Recommendation: Price quote documentation should be kept on file for all small purchaseacquisitions.Management?s response: See corrective action plan
Finding 2022-003
Finding 2022-003: Period of performance ? material weakness in internal controls overcompliance and compliance finding.93.086 Healthy Marriage Promotion and Responsible Fatherhood GrantsCriteria: A non-federal entity may charge only allowable costs incurred during the approvedbudget period of a federal award?s period of performance.Condition: During testing of accrued expenses, it was determined that purchases of equipmentmade subsequent to year end were improperly accrued as of September 30, 2022, resulting inthe incorrect grant year being charged for these expenses.Cause: The improper accrual was an oversight.Effect: The Organization charged the incorrect budget period for expenses incurred subsequentto the end of the period.Recommendation: Accrued expenses should be reviewed in detail at grant year end to ensureonly costs incurred prior to year end are accrued and reported as grant expenditures.Management?s response: See corrective action plan
Finding 2022-002
Finding 2022-002: Procurement ? significant deficiency in internal controls over compliance.93.086 Healthy Marriage Promotion and Responsible Fatherhood GrantsCriteria: Section 200.320 of the Code of Federal Regulations requires non-federal entities toobtain an adequate number of price quotes from qualified sources for acquisitions of propertyor services when the aggregate dollar amount exceeds the micro-purchase threshold but doesnot exceed the simplified acquisition threshold.Condition: During testing of procurement, the auditors noted that one out of two smallpurchase acquisitions did not have documentation on file showing that multiple price quoteswere obtained.Cause: The price quotes were obtained verbally and not documented.Effect: Internal controls were not properly implemented to reduce the risk of noncompliance.Recommendation: Price quote documentation should be kept on file for all small purchaseacquisitions.Management?s response: See corrective action plan
Finding 2022-003
Finding 2022-003: Period of performance ? material weakness in internal controls overcompliance and compliance finding.93.086 Healthy Marriage Promotion and Responsible Fatherhood GrantsCriteria: A non-federal entity may charge only allowable costs incurred during the approvedbudget period of a federal award?s period of performance.Condition: During testing of accrued expenses, it was determined that purchases of equipmentmade subsequent to year end were improperly accrued as of September 30, 2022, resulting inthe incorrect grant year being charged for these expenses.Cause: The improper accrual was an oversight.Effect: The Organization charged the incorrect budget period for expenses incurred subsequentto the end of the period.Recommendation: Accrued expenses should be reviewed in detail at grant year end to ensureonly costs incurred prior to year end are accrued and reported as grant expenditures.Management?s response: See corrective action plan