FAC Explorer

Audit 315816

FY End
2023-12-31
Total Expended
$3.61M
Findings
2
Programs
7
Organization: Old Pueblo Community Services (AZ)
Year: 2023 Accepted: 2024-07-24
Auditor: Keegan Linscott & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479251 2023-001 Significant Deficiency - L
1055693 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
64.024 Va Homeless Providers Grant and Per Diem Program $114,131 - 0
14.218 Community Development Block Grants/entitlement Grants $101,510 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $67,930 - 0
16.812 Second Chance Act Reentry Initiative $38,005 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $27,772 Yes 0
97.024 Emergency Food and Shelter National Board Program $7,487 - 0
14.267 Continuum of Care Program $7,278 - 0

Contacts

Name Title Type
RBKKJGMNWWQ7 Ellyn Langer Auditee
5204457065 Melissa Seida Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis of Presentation Accounting Policies: Expenditures reported on the SEFA 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 not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (“SEFA”) includes the federal award activity of the Organization under programs of the federal government for the year ended December 31, 2023. The information in the SEFA is presented in accordance with the requirements of the Uniform Guidance. Because the SEFA 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: 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the SEFA 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 not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the SEFA 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: 3. Indirect Cost Rate Accounting Policies: Expenditures reported on the SEFA 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 not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services (“DHHS”) Program Title: Substance Abuse and Mental Health Services Projects of Regional and National Significance Assistance Listing Number: 93.243 Federal Award Source: Direct Funding Pass-Through Entity: N/A Pass-Through Identifying Number: N/A Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (“FFATA”) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition – During our audit of the reporting requirements for the Organization’s subawards, we noted the Organization did not complete the necessary reporting to be in compliance with FFATA. Cause – The finding appears to be the result of an oversight and lack of understanding of FFATA reporting requirements. Effect and Context – The Organization is not in compliance with the reporting requirements of FFATA for its subrecipient and therefore, data regarding the Organization’s subaward is not publicly available as required. Questioned Costs – None noted. Recommendation –We recommend the Organization implement policies and procedures to ensure its compliance with the reporting requirements of FFATA. View of Responsible Officials - We agree with the finding and are in the process of updating our policies and procedures regarding FFATA reporting requirements. See our Corrective Action Plan for the year ended December 31, 2023 for additional detail.
Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services (“DHHS”) Program Title: Substance Abuse and Mental Health Services Projects of Regional and National Significance Assistance Listing Number: 93.243 Federal Award Source: Direct Funding Pass-Through Entity: N/A Pass-Through Identifying Number: N/A Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (“FFATA”) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition – During our audit of the reporting requirements for the Organization’s subawards, we noted the Organization did not complete the necessary reporting to be in compliance with FFATA. Cause – The finding appears to be the result of an oversight and lack of understanding of FFATA reporting requirements. Effect and Context – The Organization is not in compliance with the reporting requirements of FFATA for its subrecipient and therefore, data regarding the Organization’s subaward is not publicly available as required. Questioned Costs – None noted. Recommendation –We recommend the Organization implement policies and procedures to ensure its compliance with the reporting requirements of FFATA. View of Responsible Officials - We agree with the finding and are in the process of updating our policies and procedures regarding FFATA reporting requirements. See our Corrective Action Plan for the year ended December 31, 2023 for additional detail.