FAC Explorer

Audit 322085

FY End
2023-12-31
Total Expended
$3.57M
Findings
2
Programs
2
Organization: Lutheran Senior Services (MO)
Year: 2023 Accepted: 2024-09-29
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499275 2023-001 Significant Deficiency - L
1075717 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $3.48M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $48,620 - 0

Contacts

Name Title Type
V7BLD9RU8Z55 Chad Sneed Auditee
3144462405 Stephen Taylor Auditor
No contacts on file

Notes to SEFA

Title: RECONCILATION OF SEFA AND FINANCIAL STATEMENTS Accounting Policies: SIGNIFICANT ACCOUNTING POLICIES No funds were identified as having been provided to subrecipients by the Organization and accordingly, no funds identified in the Schedule of Expenditures of Federal Awards are attributable to subrecipient entities. There were no federal awards expended for noncash assistance or insurance. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal grant activity of Lutheran Senior Services (the Organization) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the applicable 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 of expenditures of federal awards 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. The Organization’s consolidated financial statements include the operations of the Organization’s controlled housing corporations, which received $38,631,004 in federal awards that are not included in the Schedule for the year ended December 31, 2023. Our audit did not include the operations of the Organization’s controlled housing corporations because the U.S. Department of Housing and Urban Development requires separate single audits to be performed on those entities in accordance with Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowable under the Uniform Guidance. The financial statements reflect revenue recognized from the Provider Relief Fund of approximately $-0- and $3,481,334 for the years ended December 31, 2023 and 2022, respectively. The SEFA includes Provider Relief Funds of $3,481,335 that were received in Period 6 in accordance with the requirements of the compliance supplement for assistance listing number 93.498.

Finding Details

Finding 2023-001
Type of Finding: Deficiency in Internal Control Over Reporting ---------Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Reporting requires critical information related to reportable nursing home infection control expenses and loss revenues to be reported. ------------ Condition: Through audit procedures, noted that PRF expenses were inadvertently reported on the PRF Phase 6 Reporting, however only lost revenues were being utilized. ------------- Questioned costs: None------------- Context: Through audit procedures, it was noted that $1,122,708 of Other PRF Expenses were inadvertently included in the Phase 6 reporting that was submitted, however the reality and intention was for only Lost Revenue to be reported as the use of the PRF funding received for this respective period. ------------ Cause: Oversight and review of reporting completion and submission; when reporting from improper training, education, and review to ensure PRF reported was completed accurately.---------- Effect: The PRF report incorrectly showed Other PRF Expenses being reported on.--------- Repeat finding: Not a repeat finding---------- Recommendation: We recommend proper training, education, and review processes be implemented to ensure PRF reported will be completed accurately in the future.-------- Views of responsible officials: Management agrees that they had lost revenue that wasn’t utilized that was sufficient to cover the amount of expenses that were reported in error. There is no disagreement with the audit finding and will implement proper training, education, and review processes to ensure reporting is completed accurately going forward.
Finding 2023-001
Type of Finding: Deficiency in Internal Control Over Reporting ---------Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Reporting requires critical information related to reportable nursing home infection control expenses and loss revenues to be reported. ------------ Condition: Through audit procedures, noted that PRF expenses were inadvertently reported on the PRF Phase 6 Reporting, however only lost revenues were being utilized. ------------- Questioned costs: None------------- Context: Through audit procedures, it was noted that $1,122,708 of Other PRF Expenses were inadvertently included in the Phase 6 reporting that was submitted, however the reality and intention was for only Lost Revenue to be reported as the use of the PRF funding received for this respective period. ------------ Cause: Oversight and review of reporting completion and submission; when reporting from improper training, education, and review to ensure PRF reported was completed accurately.---------- Effect: The PRF report incorrectly showed Other PRF Expenses being reported on.--------- Repeat finding: Not a repeat finding---------- Recommendation: We recommend proper training, education, and review processes be implemented to ensure PRF reported will be completed accurately in the future.-------- Views of responsible officials: Management agrees that they had lost revenue that wasn’t utilized that was sufficient to cover the amount of expenses that were reported in error. There is no disagreement with the audit finding and will implement proper training, education, and review processes to ensure reporting is completed accurately going forward.