FAC Explorer

Audit 317932

FY End
2023-12-31
Total Expended
$930,867
Findings
2
Programs
3
Organization: Solid Ground (MN)
Year: 2023 Accepted: 2024-08-27
Auditor: Abdo

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485131 2023-002 Significant Deficiency - P
1061573 2023-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $509,523 Yes 1
93.778 Medical Assistance Program $333,004 - 0
14.267 Continuum of Care Program $88,340 - 0

Contacts

Name Title Type
F5NTKF71AFE8 Diamond Hunter Auditee
6513082570 Jack Abdo Auditor
No contacts on file

Notes to SEFA

Title: Pass-through Entity Identifying Numbers Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Organization under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirement of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. 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. Expenditures reported on this schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200.516(a), Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2023, the Organization did not elect to use the 10% de minimis indirect cost rate. Pass-through entity identifying numbers are presented where available.
Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Organization under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirement of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. 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. Expenditures reported on this schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200.516(a), Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2023, the Organization did not elect to use the 10% de minimis indirect cost rate. No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Finding 2023-002
Significant deficiencies relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Uniform Guidance. Findings 2023-002 are reported as significant deficiencies. Condition: Management did not implement internal controls over rent subsidies. It was noted while testing key controls over subsidies recorded to Solid Ground’s financial records. Criteria: Solid Ground must establish and maintain effective internal controls over the financial 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 per CFR § 200.303. These requirements detail the information that must be included in Solid Ground’s internal controls. Cause: Management did not design and implement internal controls to review and reconcile subsidies. Effect: The absence of controls over subsidies incurred lead to an increase risk of errors, misstatements, or omissions in the financials statements which could misreport Solid Ground’s financial statements.
Finding 2023-002
Significant deficiencies relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Uniform Guidance. Findings 2023-002 are reported as significant deficiencies. Condition: Management did not implement internal controls over rent subsidies. It was noted while testing key controls over subsidies recorded to Solid Ground’s financial records. Criteria: Solid Ground must establish and maintain effective internal controls over the financial 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 per CFR § 200.303. These requirements detail the information that must be included in Solid Ground’s internal controls. Cause: Management did not design and implement internal controls to review and reconcile subsidies. Effect: The absence of controls over subsidies incurred lead to an increase risk of errors, misstatements, or omissions in the financials statements which could misreport Solid Ground’s financial statements.