FAC Explorer

Audit 321069

FY End
2023-12-31
Total Expended
$1.05M
Findings
8
Programs
3
Organization: Farmworker Justice (DC)
Year: 2023 Accepted: 2024-09-26
Auditor: Gelman Rosenberg & Freedman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498333 2023-002 Significant Deficiency - L
498334 2023-003 Significant Deficiency Yes I
498335 2023-002 Significant Deficiency - L
498336 2023-003 Significant Deficiency Yes I
1074775 2023-002 Significant Deficiency - L
1074776 2023-003 Significant Deficiency Yes I
1074777 2023-002 Significant Deficiency - L
1074778 2023-003 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
17.700 Women's Bureau $198,936 - 0
17.502 Occupational Safety and Health Susan Harwood Training Grants $64,391 - 0
93.129 Technical and Non-Financial Assistance to Health Centers $47,023 Yes 2

Contacts

Name Title Type
P5KWHV8QH7F1 Ronald Estrada Auditee
2028002523 Susan Colladay Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal award 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 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 Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding 2023-002: Schedule of Expenditures of Federal Awards (Significant Deficiency) Federal Program: 93.129 - U.S. Department of Health and Human Services Criteria or Specific Requirement: In accordance with 2 CFR Section 200.508 (b), the Organization is required to prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA). Condition: The Organization included expenditures in its SEFA totaling $9,175 that were in excess of allowable costs for the year ended December 31, 2023. As a result, management provided a revised SEFA after the major program determination had already been completed. Because the Organization had not billed the government for the excess expenditures, there were no questioned costs. Cause: The initial SEFA provided by management at the start of the audit was based on the profit and loss statements, which are used to track both federal and non-federal expenditures. However, the profit and loss statements did not specifically identify the non-federal expenditures which were not allowed to be charged to the federal award. Effect or Potential Effect: The SEFA could have been materially misstated. If the SEFA is not accurately prepared, it could have an effect on the auditor's determination of major programs. Recommendation: The Organization should implement procedures to ensure the accurate preparation of the SEFA prior to the start of the audit.
Finding 2023-003
Finding 2023-003: Procurement, Suspension, and Debarment (Significant Deficiency) Federal Program: 93.129 - U.S. Department of Health and Human Services Criteria or Specific Requirement: 2 CFR Section 200.214 requires that, for covered transactions, a non-Federal entity must verify that entities are not suspended, debarred or otherwise excluded. This verification may be accomplished by checking the System for Award Management (SAM) website maintained by the General Services Administration. Condition: For all disbursements tested, the Organization could not provide documentation of their verification, prior to payment, that the vendors were not suspended, debarred or otherwise excluded. Questioned Costs: NoneCause: The Organization required evidence of SAM checks be maintained in its vendor files after conclusion of the 2022 audit, which was completed in October 2023. As a result, the Organization did not maintain adequate support to provide evidence that appropriate suspension and debarment searches were performed for all 2023 transactions. However, SAM checks were performed after the fact to verify that the vendors or individuals in our sample were not suspended, debarred or otherwise excluded. Therefore, no questioned costs have been reported related to the sample that was tested. Effect or Potential Effect: The Organization was not in compliance with the procurement documentation requirements of the Uniform Guidance. As a result, the Organization could not readily provide evidence that it had assessed whether or not its vendors were suspended, debarred, or otherwise excluded. The potential for payments to suspended, debarred, or otherwise excluded vendors and individuals exists. Recommendation: The Organization should establish internal controls to ensure proper documentation is maintained as evidence to support that the Organization performed the required suspension and debarment searches on the SAM website. Repeat Finding: Yes. See Finding 2022-002.
Finding 2023-002
Finding 2023-002: Schedule of Expenditures of Federal Awards (Significant Deficiency) Federal Program: 93.129 - U.S. Department of Health and Human Services Criteria or Specific Requirement: In accordance with 2 CFR Section 200.508 (b), the Organization is required to prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA). Condition: The Organization included expenditures in its SEFA totaling $9,175 that were in excess of allowable costs for the year ended December 31, 2023. As a result, management provided a revised SEFA after the major program determination had already been completed. Because the Organization had not billed the government for the excess expenditures, there were no questioned costs. Cause: The initial SEFA provided by management at the start of the audit was based on the profit and loss statements, which are used to track both federal and non-federal expenditures. However, the profit and loss statements did not specifically identify the non-federal expenditures which were not allowed to be charged to the federal award. Effect or Potential Effect: The SEFA could have been materially misstated. If the SEFA is not accurately prepared, it could have an effect on the auditor's determination of major programs. Recommendation: The Organization should implement procedures to ensure the accurate preparation of the SEFA prior to the start of the audit.
Finding 2023-003
Finding 2023-003: Procurement, Suspension, and Debarment (Significant Deficiency) Federal Program: 93.129 - U.S. Department of Health and Human Services Criteria or Specific Requirement: 2 CFR Section 200.214 requires that, for covered transactions, a non-Federal entity must verify that entities are not suspended, debarred or otherwise excluded. This verification may be accomplished by checking the System for Award Management (SAM) website maintained by the General Services Administration. Condition: For all disbursements tested, the Organization could not provide documentation of their verification, prior to payment, that the vendors were not suspended, debarred or otherwise excluded. Questioned Costs: NoneCause: The Organization required evidence of SAM checks be maintained in its vendor files after conclusion of the 2022 audit, which was completed in October 2023. As a result, the Organization did not maintain adequate support to provide evidence that appropriate suspension and debarment searches were performed for all 2023 transactions. However, SAM checks were performed after the fact to verify that the vendors or individuals in our sample were not suspended, debarred or otherwise excluded. Therefore, no questioned costs have been reported related to the sample that was tested. Effect or Potential Effect: The Organization was not in compliance with the procurement documentation requirements of the Uniform Guidance. As a result, the Organization could not readily provide evidence that it had assessed whether or not its vendors were suspended, debarred, or otherwise excluded. The potential for payments to suspended, debarred, or otherwise excluded vendors and individuals exists. Recommendation: The Organization should establish internal controls to ensure proper documentation is maintained as evidence to support that the Organization performed the required suspension and debarment searches on the SAM website. Repeat Finding: Yes. See Finding 2022-002.
Finding 2023-002
Finding 2023-002: Schedule of Expenditures of Federal Awards (Significant Deficiency) Federal Program: 93.129 - U.S. Department of Health and Human Services Criteria or Specific Requirement: In accordance with 2 CFR Section 200.508 (b), the Organization is required to prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA). Condition: The Organization included expenditures in its SEFA totaling $9,175 that were in excess of allowable costs for the year ended December 31, 2023. As a result, management provided a revised SEFA after the major program determination had already been completed. Because the Organization had not billed the government for the excess expenditures, there were no questioned costs. Cause: The initial SEFA provided by management at the start of the audit was based on the profit and loss statements, which are used to track both federal and non-federal expenditures. However, the profit and loss statements did not specifically identify the non-federal expenditures which were not allowed to be charged to the federal award. Effect or Potential Effect: The SEFA could have been materially misstated. If the SEFA is not accurately prepared, it could have an effect on the auditor's determination of major programs. Recommendation: The Organization should implement procedures to ensure the accurate preparation of the SEFA prior to the start of the audit.
Finding 2023-003
Finding 2023-003: Procurement, Suspension, and Debarment (Significant Deficiency) Federal Program: 93.129 - U.S. Department of Health and Human Services Criteria or Specific Requirement: 2 CFR Section 200.214 requires that, for covered transactions, a non-Federal entity must verify that entities are not suspended, debarred or otherwise excluded. This verification may be accomplished by checking the System for Award Management (SAM) website maintained by the General Services Administration. Condition: For all disbursements tested, the Organization could not provide documentation of their verification, prior to payment, that the vendors were not suspended, debarred or otherwise excluded. Questioned Costs: NoneCause: The Organization required evidence of SAM checks be maintained in its vendor files after conclusion of the 2022 audit, which was completed in October 2023. As a result, the Organization did not maintain adequate support to provide evidence that appropriate suspension and debarment searches were performed for all 2023 transactions. However, SAM checks were performed after the fact to verify that the vendors or individuals in our sample were not suspended, debarred or otherwise excluded. Therefore, no questioned costs have been reported related to the sample that was tested. Effect or Potential Effect: The Organization was not in compliance with the procurement documentation requirements of the Uniform Guidance. As a result, the Organization could not readily provide evidence that it had assessed whether or not its vendors were suspended, debarred, or otherwise excluded. The potential for payments to suspended, debarred, or otherwise excluded vendors and individuals exists. Recommendation: The Organization should establish internal controls to ensure proper documentation is maintained as evidence to support that the Organization performed the required suspension and debarment searches on the SAM website. Repeat Finding: Yes. See Finding 2022-002.
Finding 2023-002
Finding 2023-002: Schedule of Expenditures of Federal Awards (Significant Deficiency) Federal Program: 93.129 - U.S. Department of Health and Human Services Criteria or Specific Requirement: In accordance with 2 CFR Section 200.508 (b), the Organization is required to prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA). Condition: The Organization included expenditures in its SEFA totaling $9,175 that were in excess of allowable costs for the year ended December 31, 2023. As a result, management provided a revised SEFA after the major program determination had already been completed. Because the Organization had not billed the government for the excess expenditures, there were no questioned costs. Cause: The initial SEFA provided by management at the start of the audit was based on the profit and loss statements, which are used to track both federal and non-federal expenditures. However, the profit and loss statements did not specifically identify the non-federal expenditures which were not allowed to be charged to the federal award. Effect or Potential Effect: The SEFA could have been materially misstated. If the SEFA is not accurately prepared, it could have an effect on the auditor's determination of major programs. Recommendation: The Organization should implement procedures to ensure the accurate preparation of the SEFA prior to the start of the audit.
Finding 2023-003
Finding 2023-003: Procurement, Suspension, and Debarment (Significant Deficiency) Federal Program: 93.129 - U.S. Department of Health and Human Services Criteria or Specific Requirement: 2 CFR Section 200.214 requires that, for covered transactions, a non-Federal entity must verify that entities are not suspended, debarred or otherwise excluded. This verification may be accomplished by checking the System for Award Management (SAM) website maintained by the General Services Administration. Condition: For all disbursements tested, the Organization could not provide documentation of their verification, prior to payment, that the vendors were not suspended, debarred or otherwise excluded. Questioned Costs: NoneCause: The Organization required evidence of SAM checks be maintained in its vendor files after conclusion of the 2022 audit, which was completed in October 2023. As a result, the Organization did not maintain adequate support to provide evidence that appropriate suspension and debarment searches were performed for all 2023 transactions. However, SAM checks were performed after the fact to verify that the vendors or individuals in our sample were not suspended, debarred or otherwise excluded. Therefore, no questioned costs have been reported related to the sample that was tested. Effect or Potential Effect: The Organization was not in compliance with the procurement documentation requirements of the Uniform Guidance. As a result, the Organization could not readily provide evidence that it had assessed whether or not its vendors were suspended, debarred, or otherwise excluded. The potential for payments to suspended, debarred, or otherwise excluded vendors and individuals exists. Recommendation: The Organization should establish internal controls to ensure proper documentation is maintained as evidence to support that the Organization performed the required suspension and debarment searches on the SAM website. Repeat Finding: Yes. See Finding 2022-002.