FAC Explorer

Audit 323425

FY End
2023-12-31
Total Expended
$17.69M
Findings
2
Programs
13
Organization: John H. Boner Community Center, INC (IN)
Year: 2023 Accepted: 2024-10-01
Auditor: Greenwalt CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501167 2023-001 Significant Deficiency - B
1077609 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $8.44M Yes 0
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $3.93M Yes 1
93.568 Low-Income Home Energy Assistance $1.32M Yes 0
93.570 Community Services Block Grant Discretionary Awards $693,525 - 0
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $626,434 - 0
16.817 Byrne Criminal Justice Innovation Program $401,116 - 0
84.287 Twenty-First Century Community Learning Centers $271,201 - 0
14.218 Community Development Block Grants/entitlement Grants $131,300 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $50,149 - 0
94.013 Americorps Volunteers in Service to America 94.013 $23,541 - 0
93.297 Teenage Pregnancy Prevention Program $15,413 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $11,245 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $2,284 - 0

Contacts

Name Title Type
LCQMJJL3DP16 James Taylor Auditee
3176338210 Amanda Meko 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 allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Center and BP have elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes federal grant activity of the Center and BP 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 Center and BP, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center and BP.

Finding Details

Finding 2023-001
Criteria: Pursuant to US GAAP, expenditures must be recorded in the period for which the expenses are incurred. Condition: The Center received an invoice for 2022 expenditures during the 2023 fiscal period. These expenses were not accrued for as of December 31, 2022. Cause: The independent contractor for which the Center utilized to perform services related to the Promise Neighborhoods did not timely reconcile financial records nor bill the Center timely. Effect: This resulted in reporting $220,695 of the Center's expenditures under the federal award from 2022 in the 2023 Schedule. Questioned Costs: None. Recommendation: We recommend that management establish a reconciliation process for all substantial grants to be completed within the first couple of months of the following year to identify potential differences and issues. This should include the inquiry of independent contractors and subrecipients as to unbilled services. Views of Responsible Officials: See attached corrective action plan.
Finding 2023-001
Criteria: Pursuant to US GAAP, expenditures must be recorded in the period for which the expenses are incurred. Condition: The Center received an invoice for 2022 expenditures during the 2023 fiscal period. These expenses were not accrued for as of December 31, 2022. Cause: The independent contractor for which the Center utilized to perform services related to the Promise Neighborhoods did not timely reconcile financial records nor bill the Center timely. Effect: This resulted in reporting $220,695 of the Center's expenditures under the federal award from 2022 in the 2023 Schedule. Questioned Costs: None. Recommendation: We recommend that management establish a reconciliation process for all substantial grants to be completed within the first couple of months of the following year to identify potential differences and issues. This should include the inquiry of independent contractors and subrecipients as to unbilled services. Views of Responsible Officials: See attached corrective action plan.