Audit 319759

FY End
2023-12-31
Total Expended
$41.98M
Findings
42
Programs
18
Organization: Aids Healthcare Foundation (CA)
Year: 2023 Accepted: 2024-09-17

Organization Exclusion Status:

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Contacts

Name Title Type
FWM8BLZ5AZK1 Lyle Honig Auditee
3238605244 Linda Narciso Auditor
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Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of AIDS Healthcare Foundation (the Foundation) under programs of the federal government for the year ended December 31, 2023. 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). Because the Schedule presents only a selected portion of the operations of the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation as of and for the year ended December 31, 2023. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of AIDS Healthcare Foundation (the Foundation) under programs of the federal government for the year ended December 31, 2023. For purposes of this Schedule, financial awards include federal awards received directly from a federal agency, as well as federal funds received indirectly by the Foundation from a non-federal agency or other organization. Only the portions of program expenditures reimbursable with federal funds are reported in the accompanying Schedule. Program expenditures in excess of the maximum reimbursement authorized, if any, or the portion of the program expenditures that were funded with other state, local or other non-federal funds are excluded from the accompanying Schedule. 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). Because the Schedule presents only a selected portion of the operations of the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation as of and for the year ended December 31, 2023.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES APPLICABLE TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of AIDS Healthcare Foundation (the Foundation) under programs of the federal government for the year ended December 31, 2023. 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). Because the Schedule presents only a selected portion of the operations of the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation as of and for the year ended December 31, 2023. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Basis of Accounting 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 allowable or are limited as to reimbursement. The Foundation has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: RELATIONSHIP TO FEDERAL AND STATE FINANCIAL REPORTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of AIDS Healthcare Foundation (the Foundation) under programs of the federal government for the year ended December 31, 2023. 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). Because the Schedule presents only a selected portion of the operations of the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation as of and for the year ended December 31, 2023. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Grant expenditure reports for the year ended December 31, 2023, which have been submitted to granting agencies, in some cases, will differ from amounts disclosed herein. The reports prepared for grantor agencies are typically prepared at a later date and often reflect estimates of the year-end accrual.

Finding Details

During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.
In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.