Audit 326847

FY End
2023-12-31
Total Expended
$4.31M
Findings
2
Programs
1
Year: 2023 Accepted: 2024-10-31
Auditor: Rfh PLLC

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
504305 2023-004 Significant Deficiency Yes I
1080747 2023-004 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
93.676 Unaccompanied Children Program $4.31M Yes 1

Contacts

Name Title Type
SCV6MZGFVNJ6 Robin Campbell Auditee
8595233001 Kevin Fisher Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Methodist Home of Kentucky, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in, or used, in the preparation of, the basic financial statements may differ from those numbers. De Minimis Rate Used: Y Rate Explanation: N/A The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Methodist Home of Kentucky, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in, or used in the preparation of, the basic financial statements may differ from those numbers.
Title: Note 2 Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Methodist Home of Kentucky, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in, or used, in the preparation of, the basic financial statements may differ from those numbers. De Minimis Rate Used: Y Rate Explanation: N/A The Methodist Home of Kentucky, Inc. did not pass through any funds to subrecipients.
Title: Note 3 Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Methodist Home of Kentucky, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in, or used, in the preparation of, the basic financial statements may differ from those numbers. De Minimis Rate Used: Y Rate Explanation: N/A Passthrough entity numbers are presented when available. Passthrough grantor's number not available.
Title: Note 4 Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Methodist Home of Kentucky, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in, or used, in the preparation of, the basic financial statements may differ from those numbers. De Minimis Rate Used: Y Rate Explanation: N/A The Methodist Home of Kentucky, Inc. elected to use the 10 percent de minimis cost rate as allowed under the Uniform Guidance.

Finding Details

Management’s Response: The Home will update its purchasing policy to ensure the procurement standards in 2 CFR 200.317 – 200.326 are incorporated.
Management’s Response: The Home will update its purchasing policy to ensure the procurement standards in 2 CFR 200.317 – 200.326 are incorporated.