FAC Explorer

Audit 326762

FY End
2022-12-31
Total Expended
$12.33M
Findings
2
Programs
11
Organization: Health Care for the Homeless, Inc. (MD)
Year: 2022 Accepted: 2024-10-31
Auditor: Ellin & Tucker Chartered

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504258 2022-002 Material Weakness - L
1080700 2022-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.224 Community Health Centers $7.46M Yes 1
14.267 Continuum of Care Program $1.67M - 0
93.526 Fip Verification $602,565 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $600,554 - 0
14.241 Housing Opportunities for Persons with Aids $480,514 - 0
93.917 Hiv Care Formula Grants $441,018 - 0
93.914 Hiv Emergency Relief Project Grants $236,131 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $150,859 - 0
14.231 Emergency Solutions Grant Program $125,463 - 0
93.940 Hiv Prevention Activities Health Department Based $83,760 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $22,640 Yes 0

Contacts

Name Title Type
ZE35SQNKNPU7 Fatou Toure Auditee
4108375533 Jared Rosen Auditor
No contacts on file

Notes to SEFA

Title: Summary of Signifcant Accounting Policies Accounting Policies: Expenditures reported in 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, Subpart E, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The Organization elected to use the 10% de minimus cost rate. Expenditures reported in 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, Subpart E, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
Title: Summary of Signifcant Accounting Policies Accounting Policies: Expenditures reported in 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, Subpart E, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The Organization elected to use the 10% de minimus cost rate. The Organization elected to use the 10% de minimus cost rate.

Finding Details

Finding 2022-002
Condition: The Schedule of Expenditures of Federal Awards contained errors and certain federal expenditures were omitted. Criteria: The Organization should have procedures in place to prepare a timely and accurate Schedule of Expenditures of Federal Awards. Cause: There is a lack of established procedures for preparing and reviewing the Schedule of Expenditures of Federal Awards. Effect: The Organization’s Schedule of Expenditures of Federal Awards was misstated. Recommendation: The Organization should implement policies to ensure Federal awards are appropriately identified and the Schedule of Expenditures of Federal Awards is reviewed and reconciled on a timely basis. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and will develop and implement procedures to ensure that the Schedule of Expenditures of Federal Awards is properly stated.
Finding 2022-002
Condition: The Schedule of Expenditures of Federal Awards contained errors and certain federal expenditures were omitted. Criteria: The Organization should have procedures in place to prepare a timely and accurate Schedule of Expenditures of Federal Awards. Cause: There is a lack of established procedures for preparing and reviewing the Schedule of Expenditures of Federal Awards. Effect: The Organization’s Schedule of Expenditures of Federal Awards was misstated. Recommendation: The Organization should implement policies to ensure Federal awards are appropriately identified and the Schedule of Expenditures of Federal Awards is reviewed and reconciled on a timely basis. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and will develop and implement procedures to ensure that the Schedule of Expenditures of Federal Awards is properly stated.