FAC Explorer

Audit 319526

FY End
2023-12-31
Total Expended
$972,022
Findings
6
Programs
9
Organization: Near West Side Multi-Service Corporation (OH)
Year: 2023 Accepted: 2024-09-13
Auditor: Rw Corwin and Company INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496756 2023-001 - - L
496757 2023-002 - - N
496758 2023-003 - - E
1073198 2023-001 - - L
1073199 2023-002 - - N
1073200 2023-003 - - E

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $336,135 Yes 1
19.510 U.s. Refugee Admissions Program $200,354 Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $134,032 - 0
93.994 Maternal and Child Health Services Block Grant to the States $125,730 - 0
14.218 Community Development Block Grants/entitlement Grants $112,979 - 0
93.914 Hiv Emergency Relief Project Grants $29,039 - 0
16.817 Byrne Criminal Justice Innovation Program $15,000 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $12,393 - 0
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $6,360 - 0

Contacts

Name Title Type
PN3PTDUK2TM1 Janet Allt Auditee
2166315800 Jill Michalski Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the 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 allowed or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal award activity of Near West Side Multi-Service Corporation dba May Dugan Center (the Center) under programs of the federal government for the year ended December 31, 2023. The information in the 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). Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and dose not present the financial position, changes in net assets, or cash flows of the center.

Finding Details

Finding 2023-001
Program: Assistance Listing Number 15.910 – U.S. Refugee Admissions Program Repeat Finding from Prior Year: No. Questioned Costs: None. Condition: Near West Side Multi-Service Corporation (dba May Dugan Center) did not file the monthly R&P Period Reports timely for 2023. Effect: 3 of the 8 individual monthly R&P Period Reports tested were not filed prior to the deadline. Accordingly, Near West Side Multi-Service Corporation (dba May Dugan Center) did not meet the reporting requirements for 2023. Cause: Due to oversight at Near West Side Multi-Service Corporation (dba May Dugan Center) monthly R&P Period Reports were not filed prior to the deadlines. Criteria: Federal grant requirements state that the monthly R&P Period Reports are required to be filed by the 15th of the following month. Recommendation: Implement controls to ensure future reporting is completed timely. Management Response: Near West Side Multi-Service Corporation (dba May Dugan Center) agrees with the finding and will implement stricter adherence to deadlines and ensure that all reports are filed on time. Measures will include setting up reminder systems and providing additional training to staff on the importance of meeting these deadlines.
Finding 2023-002
Program: Assistance Listing Numbers 15.910 – U.S. Refugee Admissions Program Repeat Finding from Prior Year: No. Questioned Costs: None. Condition: Near West Side Multi-Service Corporation (dba May Dugan Center) did not have adequate documentation in the refugees’ case files. Effect: 8 of the 8 case files tested had missing required documentation, the case files on average were missing 31% of the required documentation. Accordingly, Near West Side Multi-Service Corporation (dba May Dugan Center) did not meet the special testing requirements for 2023. Cause: Due to oversight at Near West Side Multi-Service Corporation (dba May Dugan Center) documentation was not being completed adequately. Criteria: The federal grant requirements outlines a specific list of documents which are required to be maintained in case files for each individual family unit which is assisted within the program. Recommendation: Implement controls to ensure documentation is adequate within the case files for all individual assisted. Management Response: Near West Side Multi-Service Corporation (dba May Dugan Center) agrees with the finding and will implement a comprehensive review process to ensure all required documentation is included. This will involve regular audits of case files, enhanced training for staff on documentation requirements, and the development of a standardized checklist to ensure completeness.
Finding 2023-003
Program: Assistance Listing Numbers 16.575 – Crime Victim Assistance Repeat Finding from Prior Year: No. Questioned Costs: $184,874 Condition: Near West Side Multi-Service Corporation (dba May Dugan Center) did not have adequate documentation of client eligibility. Effect: 22 of the 40 individuals tested did not have adequate documentation of eligibility resulting in Near West Side Multi-Service Corporation (dba May Dugan Center) having questioned costs of $184,874 and not meeting the eligibility requirements for 2023. Cause: Due to oversight at Near West Side Multi-Service Corporation (dba May Dugan Center) eligibility documentation was not being completed adequately. Criteria: The federal grant requirements outline specific requirements which make an individual eligible for the grant. Recommendation: Implement controls to ensure documentation of eligibility is adequate within the files for all individual assisted. Management Response: Near West Side Multi-Service Corporation (dba May Dugan Center) agrees with the finding and will implement stricter verification processes and comprehensive staff training to ensure proper documentation of eligibility. We will also conduct regular audits to prevent such issues in the future and review the questioned costs to rectify any discrepancies.
Finding 2023-001
Program: Assistance Listing Number 15.910 – U.S. Refugee Admissions Program Repeat Finding from Prior Year: No. Questioned Costs: None. Condition: Near West Side Multi-Service Corporation (dba May Dugan Center) did not file the monthly R&P Period Reports timely for 2023. Effect: 3 of the 8 individual monthly R&P Period Reports tested were not filed prior to the deadline. Accordingly, Near West Side Multi-Service Corporation (dba May Dugan Center) did not meet the reporting requirements for 2023. Cause: Due to oversight at Near West Side Multi-Service Corporation (dba May Dugan Center) monthly R&P Period Reports were not filed prior to the deadlines. Criteria: Federal grant requirements state that the monthly R&P Period Reports are required to be filed by the 15th of the following month. Recommendation: Implement controls to ensure future reporting is completed timely. Management Response: Near West Side Multi-Service Corporation (dba May Dugan Center) agrees with the finding and will implement stricter adherence to deadlines and ensure that all reports are filed on time. Measures will include setting up reminder systems and providing additional training to staff on the importance of meeting these deadlines.
Finding 2023-002
Program: Assistance Listing Numbers 15.910 – U.S. Refugee Admissions Program Repeat Finding from Prior Year: No. Questioned Costs: None. Condition: Near West Side Multi-Service Corporation (dba May Dugan Center) did not have adequate documentation in the refugees’ case files. Effect: 8 of the 8 case files tested had missing required documentation, the case files on average were missing 31% of the required documentation. Accordingly, Near West Side Multi-Service Corporation (dba May Dugan Center) did not meet the special testing requirements for 2023. Cause: Due to oversight at Near West Side Multi-Service Corporation (dba May Dugan Center) documentation was not being completed adequately. Criteria: The federal grant requirements outlines a specific list of documents which are required to be maintained in case files for each individual family unit which is assisted within the program. Recommendation: Implement controls to ensure documentation is adequate within the case files for all individual assisted. Management Response: Near West Side Multi-Service Corporation (dba May Dugan Center) agrees with the finding and will implement a comprehensive review process to ensure all required documentation is included. This will involve regular audits of case files, enhanced training for staff on documentation requirements, and the development of a standardized checklist to ensure completeness.
Finding 2023-003
Program: Assistance Listing Numbers 16.575 – Crime Victim Assistance Repeat Finding from Prior Year: No. Questioned Costs: $184,874 Condition: Near West Side Multi-Service Corporation (dba May Dugan Center) did not have adequate documentation of client eligibility. Effect: 22 of the 40 individuals tested did not have adequate documentation of eligibility resulting in Near West Side Multi-Service Corporation (dba May Dugan Center) having questioned costs of $184,874 and not meeting the eligibility requirements for 2023. Cause: Due to oversight at Near West Side Multi-Service Corporation (dba May Dugan Center) eligibility documentation was not being completed adequately. Criteria: The federal grant requirements outline specific requirements which make an individual eligible for the grant. Recommendation: Implement controls to ensure documentation of eligibility is adequate within the files for all individual assisted. Management Response: Near West Side Multi-Service Corporation (dba May Dugan Center) agrees with the finding and will implement stricter verification processes and comprehensive staff training to ensure proper documentation of eligibility. We will also conduct regular audits to prevent such issues in the future and review the questioned costs to rectify any discrepancies.