FAC Explorer

Audit 316248

FY End
2023-09-30
Total Expended
$43.50M
Findings
2
Programs
9
Organization: Community Action Partnership of Ramsey and Washington Counties (MN)
Year: 2023 Accepted: 2024-07-30
Auditor: Abdo

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479699 2023-001 Significant Deficiency - B
1056141 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $17.23M Yes 0
21.023 Emergency Rental Assistance Program $2.22M Yes 0
93.569 Community Services Block Grant $1.31M Yes 1
10.558 Child and Adult Care Food Program $542,209 - 0
14.239 Home Investment Partnerships Program $325,000 - 0
93.600 Head Start $191,048 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $112,642 - 0
14.218 Community Development Block Grants/entitlement Grants $89,277 - 0
81.042 Weatherization Assistance for Low-Income Persons $37,543 - 0

Contacts

Name Title Type
DFPAEHTNJUE8 Sonia Gass Auditee
6512612206 Joe Wallis Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The notes to the Schedule of Expenditures of Federal Awards are an integral part of this statement. De Minimis Rate Used: N Rate Explanation: During the year ended September 30, 2023, the Organization has elected not to implement the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards includes state and local activity as well as the federal grant activity of the Organization under programs of the federal government for the year ended September 30, 2023. The information in this schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of 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: Summary of Significant Accounting Policies for Expenditures Accounting Policies: The notes to the Schedule of Expenditures of Federal Awards are an integral part of this statement. De Minimis Rate Used: N Rate Explanation: During the year ended September 30, 2023, the Organization has elected not to implement the 10% de minimis indirect cost rate. Expenditures reported on this 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: Pass-through Entity Identifying Numbers Accounting Policies: The notes to the Schedule of Expenditures of Federal Awards are an integral part of this statement. De Minimis Rate Used: N Rate Explanation: During the year ended September 30, 2023, the Organization has elected not to implement the 10% de minimis indirect cost rate. Pass-through entity identifying numbers are presented where available.
Title: Subrecipients Accounting Policies: The notes to the Schedule of Expenditures of Federal Awards are an integral part of this statement. De Minimis Rate Used: N Rate Explanation: During the year ended September 30, 2023, the Organization has elected not to implement the 10% de minimis indirect cost rate. No federal expenditures presented in this schedule were provided to subrecipients.
Title: Indirect Cost Accounting Policies: The notes to the Schedule of Expenditures of Federal Awards are an integral part of this statement. De Minimis Rate Used: N Rate Explanation: During the year ended September 30, 2023, the Organization has elected not to implement the 10% de minimis indirect cost rate. During the year ended September 30, 2023, the Organization has elected not to implement the 10% de minimis indirect cost rate.
Title: Assistance Listing Number 93.568 Accounting Policies: The notes to the Schedule of Expenditures of Federal Awards are an integral part of this statement. De Minimis Rate Used: N Rate Explanation: During the year ended September 30, 2023, the Organization has elected not to implement the 10% de minimis indirect cost rate. Included in ALN 93.568 are client benefits paid by the state of Minnesota of $27,856,920. These expenditures are not included in the statement of activities.
Title: Loan Outstanding Accounting Policies: The notes to the Schedule of Expenditures of Federal Awards are an integral part of this statement. De Minimis Rate Used: N Rate Explanation: During the year ended September 30, 2023, the Organization has elected not to implement the 10% de minimis indirect cost rate. The balance of the loan outstanding for the HOME Investment Partnership Program, Assistance Listing Number 14.239, as of September 30, 2022 is $325,000.

Finding Details

Finding 2023-001
Significant Deficiency in Internal Control over Compliance Condition: During the year ended September 30, 2023, a transaction for an unallowable cost was reported in the Organization's accounting records for a Federal program. Criteria: The non-Federal entity, per 2 CFR 200.303(a), "Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award." Cause: The Organization's internal control over compliance with Uniform Guidance did not prevent nor detect and correct an unallowable transaction relating to a Federal award. Effect: An unallowable cost was reported under the Federal program. Upon identification from the auditor, reasonable action was taken to replace the unallowable expenditure from the underlying accounting records for the Federal program. Recommendation: We recommend that the Organization adhere to internal control requirements prescribed under Uniform Guidance, specifically, 2 CFR 200.303. Other Issues: See the following pages for the Corrective Action Plan and the Summary Schedule of Prior Audit Findings.
Finding 2023-001
Significant Deficiency in Internal Control over Compliance Condition: During the year ended September 30, 2023, a transaction for an unallowable cost was reported in the Organization's accounting records for a Federal program. Criteria: The non-Federal entity, per 2 CFR 200.303(a), "Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award." Cause: The Organization's internal control over compliance with Uniform Guidance did not prevent nor detect and correct an unallowable transaction relating to a Federal award. Effect: An unallowable cost was reported under the Federal program. Upon identification from the auditor, reasonable action was taken to replace the unallowable expenditure from the underlying accounting records for the Federal program. Recommendation: We recommend that the Organization adhere to internal control requirements prescribed under Uniform Guidance, specifically, 2 CFR 200.303. Other Issues: See the following pages for the Corrective Action Plan and the Summary Schedule of Prior Audit Findings.