FAC Explorer

Audit 323681

FY End
2022-06-30
Total Expended
$964,677
Findings
2
Programs
1
Organization: Bread & Roses Community Fund (PA)
Year: 2022 Accepted: 2024-10-02
Auditor: Bbd LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501647 2022-001 - - N
1078089 2022-001 - - N

Programs

ALN Program Spent Major Findings
93.569 Community Services Block Grant $964,677 Yes 1

Contacts

Name Title Type
UPJ9QPKHRZS8 Casey Cook Auditee
2157311107 Melissa Dunn Auditor
No contacts on file

Notes to SEFA

Accounting Policies: (1) GENERAL INFORMATION The accompanying schedule of expenditures of federal, state and city awards presents the activities in all the federal, state and city awards programs of Bread & Roses. All government financial assistance received directly from federal, state or city agencies, as well as financial assistance passed through other governmental agencies or not-for-profit organizations, is included on the schedule. (2) BASIS OF ACCOUNTING The schedule of expenditures of federal, state and city awards is presented using the accrual basis of accounting. The amounts reported in this schedule as expenditures may differ from certain financial reports submitted to funding sources on either a cash or modified accrual basis of accounting. (3) RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Federal, state and city awards expenditures are reported on the statements of activities and functional expenses. In certain programs, the expenditures reported in the basic financial statements may differ from the expenditures reported in the schedule of expenditures of federal, state and city awards, because program expenditures exceeding grant or contract budget limitations are not reflected on the schedule of expenditures of federal, state and city awards. (4) INDIRECT COSTS Bread & Roses has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Bread & Roses has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
U.S. Department of Health and Human Services Community Services Block Grant – ALN Number 93.569 Finding 2022-001 Condition Bread & Roses Community Fund did not submit its June 30, 2022 reporting package within the required timeframe. 2 CFR 200.152(c) requires that an entity submit the audited financial statements and data collection form ("reporting package") within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. Criteria Bread & Roses Community Fund is responsible for establishing internal controls to make sure the reporting package is submitted timely. Cause Bread & Roses Community Fund was not able to complete the reporting package by the required time period due to staffing issues. Effect Bread & Roses Community Fund did not submit its June 30, 2022 reporting package within the required timeframe. Recommendation Bread & Roses Community Fund should develop a reporting package timeline and submit the required documents within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. View of Responsible Officials and Planned Corrective Action Management agrees with this recommendation. Going forward, management will ensure the reporting package is prepared and submitted within the required timeframe. See attached management's corrective action plan.
Finding 2022-001
U.S. Department of Health and Human Services Community Services Block Grant – ALN Number 93.569 Finding 2022-001 Condition Bread & Roses Community Fund did not submit its June 30, 2022 reporting package within the required timeframe. 2 CFR 200.152(c) requires that an entity submit the audited financial statements and data collection form ("reporting package") within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. Criteria Bread & Roses Community Fund is responsible for establishing internal controls to make sure the reporting package is submitted timely. Cause Bread & Roses Community Fund was not able to complete the reporting package by the required time period due to staffing issues. Effect Bread & Roses Community Fund did not submit its June 30, 2022 reporting package within the required timeframe. Recommendation Bread & Roses Community Fund should develop a reporting package timeline and submit the required documents within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. View of Responsible Officials and Planned Corrective Action Management agrees with this recommendation. Going forward, management will ensure the reporting package is prepared and submitted within the required timeframe. See attached management's corrective action plan.