FAC Explorer

Audit 312868

FY End
2022-12-31
Total Expended
$1.76M
Findings
4
Programs
9
Organization: Dreamtree Project (NM)
Year: 2022 Accepted: 2023-09-25
Auditor: Hinkle + Landers PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
446925 2022-001 Significant Deficiency Yes L
446926 2022-001 Significant Deficiency Yes L
1023367 2022-001 Significant Deficiency Yes L
1023368 2022-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $509,470 Yes 0
14.267 Continuum of Care Program $197,226 - 0
14.276 Youth Homelessness Demonstration Program $191,135 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $186,433 - 0
93.623 Basic Center Grant $178,984 - 0
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $151,058 - 0
94.006 Americorps $115,226 - 0
21.023 Emergency Rental Assistance Program $6,833 - 0
93.550 Transitional Living for Homeless Youth $6,821 Yes 1

Contacts

Name Title Type
YZ9TE3GLSRM7 Catherine Hummel Auditee
5757589595 Farley Vener Auditor
No contacts on file

Notes to SEFA

Title: Non-cash assistance Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the organization and is presented on the accrual basis of accounting. 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). De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. GSA_MIGRATION

Finding Details

Finding 2022-001
2022-001 (2020-002) ? FEDERAL REPORTING COMPLIANCEType of Finding: (E, F) ? Significant Deficiency in Internal Control Over Compliance of Federal Awards and Instance of Non-Compliance Related to Federal AwardsFunding Agency: U.S. Department of Health and Human ServicesTitle: Transitional Living for Homeless YouthAL #: 93.550Award #: 90CX717705Award Period: September 30, 2021 ? September 29, 2022Questioned Costs: NoneStatement of ConditionDuring our testing of the Reporting Compliance requirement for the major program, Transitional Living for Homeless Youth (AL #93.550), we noted Federal Financial Reporting (FFR) and Program Progress Reports (PPR) were submitted past the due date deadlines as follows: See Schedule of Findings and Questioned Costs for chart/tableCriteriaPer grant awards:? The submission of SF-425 FFR will be on a semi-annual basis. A final FFR shall be submitted at the completion of the award agreement. For final FFRs, the reporting period end date shall be the end date of the project or grant period. Semi-annual reports shall be submitted no later than 30 days after the end of each reporting period. Annual reports shall be submitted no later than 90 days after the end of each reporting period. Final reports shall be submitted no later than 90 days after the project or grant period end date.? The PPR is due 30 days after the end of the second and fourth quarter of the budget period (every six months). The final PPR is due 90 days after the project period end date.CauseDreamTree Project experienced substantial growth in prior years, while keeping a similar number of administrative staff. This caused the reporting deadlines to be missed.EffectDreamTree Project, Inc. is not in compliance with grant reporting requirements and could jeopardize future federal funding.RecommendationDreamTree Project, Inc. should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline.
Finding 2022-001
2022-001 (2020-002) ? FEDERAL REPORTING COMPLIANCEType of Finding: (E, F) ? Significant Deficiency in Internal Control Over Compliance of Federal Awards and Instance of Non-Compliance Related to Federal AwardsFunding Agency: U.S. Department of Health and Human ServicesTitle: Transitional Living for Homeless YouthAL #: 93.550Award #: 90CX717705Award Period: September 30, 2021 ? September 29, 2022Questioned Costs: NoneStatement of ConditionDuring our testing of the Reporting Compliance requirement for the major program, Transitional Living for Homeless Youth (AL #93.550), we noted Federal Financial Reporting (FFR) and Program Progress Reports (PPR) were submitted past the due date deadlines as follows: See Schedule of Findings and Questioned Costs for chart/tableCriteriaPer grant awards:? The submission of SF-425 FFR will be on a semi-annual basis. A final FFR shall be submitted at the completion of the award agreement. For final FFRs, the reporting period end date shall be the end date of the project or grant period. Semi-annual reports shall be submitted no later than 30 days after the end of each reporting period. Annual reports shall be submitted no later than 90 days after the end of each reporting period. Final reports shall be submitted no later than 90 days after the project or grant period end date.? The PPR is due 30 days after the end of the second and fourth quarter of the budget period (every six months). The final PPR is due 90 days after the project period end date.CauseDreamTree Project experienced substantial growth in prior years, while keeping a similar number of administrative staff. This caused the reporting deadlines to be missed.EffectDreamTree Project, Inc. is not in compliance with grant reporting requirements and could jeopardize future federal funding.RecommendationDreamTree Project, Inc. should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline.
Finding 2022-001
2022-001 (2020-002) ? FEDERAL REPORTING COMPLIANCEType of Finding: (E, F) ? Significant Deficiency in Internal Control Over Compliance of Federal Awards and Instance of Non-Compliance Related to Federal AwardsFunding Agency: U.S. Department of Health and Human ServicesTitle: Transitional Living for Homeless YouthAL #: 93.550Award #: 90CX717705Award Period: September 30, 2021 ? September 29, 2022Questioned Costs: NoneStatement of ConditionDuring our testing of the Reporting Compliance requirement for the major program, Transitional Living for Homeless Youth (AL #93.550), we noted Federal Financial Reporting (FFR) and Program Progress Reports (PPR) were submitted past the due date deadlines as follows: See Schedule of Findings and Questioned Costs for chart/tableCriteriaPer grant awards:? The submission of SF-425 FFR will be on a semi-annual basis. A final FFR shall be submitted at the completion of the award agreement. For final FFRs, the reporting period end date shall be the end date of the project or grant period. Semi-annual reports shall be submitted no later than 30 days after the end of each reporting period. Annual reports shall be submitted no later than 90 days after the end of each reporting period. Final reports shall be submitted no later than 90 days after the project or grant period end date.? The PPR is due 30 days after the end of the second and fourth quarter of the budget period (every six months). The final PPR is due 90 days after the project period end date.CauseDreamTree Project experienced substantial growth in prior years, while keeping a similar number of administrative staff. This caused the reporting deadlines to be missed.EffectDreamTree Project, Inc. is not in compliance with grant reporting requirements and could jeopardize future federal funding.RecommendationDreamTree Project, Inc. should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline.
Finding 2022-001
2022-001 (2020-002) ? FEDERAL REPORTING COMPLIANCEType of Finding: (E, F) ? Significant Deficiency in Internal Control Over Compliance of Federal Awards and Instance of Non-Compliance Related to Federal AwardsFunding Agency: U.S. Department of Health and Human ServicesTitle: Transitional Living for Homeless YouthAL #: 93.550Award #: 90CX717705Award Period: September 30, 2021 ? September 29, 2022Questioned Costs: NoneStatement of ConditionDuring our testing of the Reporting Compliance requirement for the major program, Transitional Living for Homeless Youth (AL #93.550), we noted Federal Financial Reporting (FFR) and Program Progress Reports (PPR) were submitted past the due date deadlines as follows: See Schedule of Findings and Questioned Costs for chart/tableCriteriaPer grant awards:? The submission of SF-425 FFR will be on a semi-annual basis. A final FFR shall be submitted at the completion of the award agreement. For final FFRs, the reporting period end date shall be the end date of the project or grant period. Semi-annual reports shall be submitted no later than 30 days after the end of each reporting period. Annual reports shall be submitted no later than 90 days after the end of each reporting period. Final reports shall be submitted no later than 90 days after the project or grant period end date.? The PPR is due 30 days after the end of the second and fourth quarter of the budget period (every six months). The final PPR is due 90 days after the project period end date.CauseDreamTree Project experienced substantial growth in prior years, while keeping a similar number of administrative staff. This caused the reporting deadlines to be missed.EffectDreamTree Project, Inc. is not in compliance with grant reporting requirements and could jeopardize future federal funding.RecommendationDreamTree Project, Inc. should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline.