FAC Explorer

Audit 328974

FY End
2023-06-30
Total Expended
$5.56M
Findings
10
Programs
2
Organization: Center for Human Services, Inc. (MO)
Year: 2023 Accepted: 2024-11-19
Auditor: Hood & Associates CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
508364 2023-001 - - L
508365 2023-001 - - L
508366 2023-001 - - L
508367 2023-001 - - L
508368 2023-001 - - L
1084806 2023-001 - - L
1084807 2023-001 - - L
1084808 2023-001 - - L
1084809 2023-001 - - L
1084810 2023-001 - - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $572,634 Yes 1
10.558 Child and Adult Care Food Program $139,112 - 0

Contacts

Name Title Type
KXPZRRUFNA34 Vickie Akin Auditee
6608264400 Judith Ward Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - 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: N Rate Explanation: The Center for Human Services, Inc. uses approved cost allocation plans and has not elected to use the 10% de minimis cost rate as covered in 2CFR 200.4 indirect (F&A) costs. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Center for Human Services, Inc. under programs of the federal government for the year ended June 30, 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 for Human Services, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center for Human Services, Inc.
Title: NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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: N Rate Explanation: The Center for Human Services, Inc. uses approved cost allocation plans and has not elected to use the 10% de minimis cost rate as covered in 2CFR 200.4 indirect (F&A) costs. 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.
Title: NOTE C - INDIRECT COSTS 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: N Rate Explanation: The Center for Human Services, Inc. uses approved cost allocation plans and has not elected to use the 10% de minimis cost rate as covered in 2CFR 200.4 indirect (F&A) costs. The Center for Human Services, Inc. uses approved cost allocation plans and has not elected to use the 10% de minimis cost rate as covered in 2CFR 200.4 indirect (F&A) costs.

Finding Details

Finding 2023-001
Federal Award Findings Required to be Reported in Accordance with Uniform Guidance 2023-001 Failure to Submit the Data Collection Form and Single Audit Reporting Package by the Due Date Condition: The data collection form and Single Audit reporting package were not submitted to the Federal Auditing Clearinghouse by the nine-month due date. Criteria: Timely filing of the data collection form and Single Audit reporting package is required by the Office of Management and Budget. Cause: The delay in filing statements was due to two significant events: 1. Center for Human Services, Inc. merged with another organization which required integration of financial data and processes from both entities. The integration involved aligning data to ensure the accuracy of combined financial information. 2. Center for Human Services, Inc. was transitioning to a new accounting software to better support expanded operations post-merger. This conversion involved large volumes of data and training staff on the new software. The transition period required additional time to ensure the accuracy of financial data and reporting. Effect: The financial statements for the year ended June 30, 2023 were not available, timely. Consequently, the audit could not be completed and financial reporting submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Recommendation: We recommend developing strategies to help with staffing issues such as offering incentives to attract candidates and making the most of the current workforce. Management’s Response/Corrective Action Plan: Management agrees. See Corrective Action Plan. Auditor’s Conclusion: The new accounting software has been implemented, and a new staff accountant has been hired. The corrective action plan appears likely to correct the concern.
Finding 2023-001
Federal Award Findings Required to be Reported in Accordance with Uniform Guidance 2023-001 Failure to Submit the Data Collection Form and Single Audit Reporting Package by the Due Date Condition: The data collection form and Single Audit reporting package were not submitted to the Federal Auditing Clearinghouse by the nine-month due date. Criteria: Timely filing of the data collection form and Single Audit reporting package is required by the Office of Management and Budget. Cause: The delay in filing statements was due to two significant events: 1. Center for Human Services, Inc. merged with another organization which required integration of financial data and processes from both entities. The integration involved aligning data to ensure the accuracy of combined financial information. 2. Center for Human Services, Inc. was transitioning to a new accounting software to better support expanded operations post-merger. This conversion involved large volumes of data and training staff on the new software. The transition period required additional time to ensure the accuracy of financial data and reporting. Effect: The financial statements for the year ended June 30, 2023 were not available, timely. Consequently, the audit could not be completed and financial reporting submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Recommendation: We recommend developing strategies to help with staffing issues such as offering incentives to attract candidates and making the most of the current workforce. Management’s Response/Corrective Action Plan: Management agrees. See Corrective Action Plan. Auditor’s Conclusion: The new accounting software has been implemented, and a new staff accountant has been hired. The corrective action plan appears likely to correct the concern.
Finding 2023-001
Federal Award Findings Required to be Reported in Accordance with Uniform Guidance 2023-001 Failure to Submit the Data Collection Form and Single Audit Reporting Package by the Due Date Condition: The data collection form and Single Audit reporting package were not submitted to the Federal Auditing Clearinghouse by the nine-month due date. Criteria: Timely filing of the data collection form and Single Audit reporting package is required by the Office of Management and Budget. Cause: The delay in filing statements was due to two significant events: 1. Center for Human Services, Inc. merged with another organization which required integration of financial data and processes from both entities. The integration involved aligning data to ensure the accuracy of combined financial information. 2. Center for Human Services, Inc. was transitioning to a new accounting software to better support expanded operations post-merger. This conversion involved large volumes of data and training staff on the new software. The transition period required additional time to ensure the accuracy of financial data and reporting. Effect: The financial statements for the year ended June 30, 2023 were not available, timely. Consequently, the audit could not be completed and financial reporting submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Recommendation: We recommend developing strategies to help with staffing issues such as offering incentives to attract candidates and making the most of the current workforce. Management’s Response/Corrective Action Plan: Management agrees. See Corrective Action Plan. Auditor’s Conclusion: The new accounting software has been implemented, and a new staff accountant has been hired. The corrective action plan appears likely to correct the concern.
Finding 2023-001
Federal Award Findings Required to be Reported in Accordance with Uniform Guidance 2023-001 Failure to Submit the Data Collection Form and Single Audit Reporting Package by the Due Date Condition: The data collection form and Single Audit reporting package were not submitted to the Federal Auditing Clearinghouse by the nine-month due date. Criteria: Timely filing of the data collection form and Single Audit reporting package is required by the Office of Management and Budget. Cause: The delay in filing statements was due to two significant events: 1. Center for Human Services, Inc. merged with another organization which required integration of financial data and processes from both entities. The integration involved aligning data to ensure the accuracy of combined financial information. 2. Center for Human Services, Inc. was transitioning to a new accounting software to better support expanded operations post-merger. This conversion involved large volumes of data and training staff on the new software. The transition period required additional time to ensure the accuracy of financial data and reporting. Effect: The financial statements for the year ended June 30, 2023 were not available, timely. Consequently, the audit could not be completed and financial reporting submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Recommendation: We recommend developing strategies to help with staffing issues such as offering incentives to attract candidates and making the most of the current workforce. Management’s Response/Corrective Action Plan: Management agrees. See Corrective Action Plan. Auditor’s Conclusion: The new accounting software has been implemented, and a new staff accountant has been hired. The corrective action plan appears likely to correct the concern.
Finding 2023-001
Federal Award Findings Required to be Reported in Accordance with Uniform Guidance 2023-001 Failure to Submit the Data Collection Form and Single Audit Reporting Package by the Due Date Condition: The data collection form and Single Audit reporting package were not submitted to the Federal Auditing Clearinghouse by the nine-month due date. Criteria: Timely filing of the data collection form and Single Audit reporting package is required by the Office of Management and Budget. Cause: The delay in filing statements was due to two significant events: 1. Center for Human Services, Inc. merged with another organization which required integration of financial data and processes from both entities. The integration involved aligning data to ensure the accuracy of combined financial information. 2. Center for Human Services, Inc. was transitioning to a new accounting software to better support expanded operations post-merger. This conversion involved large volumes of data and training staff on the new software. The transition period required additional time to ensure the accuracy of financial data and reporting. Effect: The financial statements for the year ended June 30, 2023 were not available, timely. Consequently, the audit could not be completed and financial reporting submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Recommendation: We recommend developing strategies to help with staffing issues such as offering incentives to attract candidates and making the most of the current workforce. Management’s Response/Corrective Action Plan: Management agrees. See Corrective Action Plan. Auditor’s Conclusion: The new accounting software has been implemented, and a new staff accountant has been hired. The corrective action plan appears likely to correct the concern.
Finding 2023-001
Federal Award Findings Required to be Reported in Accordance with Uniform Guidance 2023-001 Failure to Submit the Data Collection Form and Single Audit Reporting Package by the Due Date Condition: The data collection form and Single Audit reporting package were not submitted to the Federal Auditing Clearinghouse by the nine-month due date. Criteria: Timely filing of the data collection form and Single Audit reporting package is required by the Office of Management and Budget. Cause: The delay in filing statements was due to two significant events: 1. Center for Human Services, Inc. merged with another organization which required integration of financial data and processes from both entities. The integration involved aligning data to ensure the accuracy of combined financial information. 2. Center for Human Services, Inc. was transitioning to a new accounting software to better support expanded operations post-merger. This conversion involved large volumes of data and training staff on the new software. The transition period required additional time to ensure the accuracy of financial data and reporting. Effect: The financial statements for the year ended June 30, 2023 were not available, timely. Consequently, the audit could not be completed and financial reporting submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Recommendation: We recommend developing strategies to help with staffing issues such as offering incentives to attract candidates and making the most of the current workforce. Management’s Response/Corrective Action Plan: Management agrees. See Corrective Action Plan. Auditor’s Conclusion: The new accounting software has been implemented, and a new staff accountant has been hired. The corrective action plan appears likely to correct the concern.
Finding 2023-001
Federal Award Findings Required to be Reported in Accordance with Uniform Guidance 2023-001 Failure to Submit the Data Collection Form and Single Audit Reporting Package by the Due Date Condition: The data collection form and Single Audit reporting package were not submitted to the Federal Auditing Clearinghouse by the nine-month due date. Criteria: Timely filing of the data collection form and Single Audit reporting package is required by the Office of Management and Budget. Cause: The delay in filing statements was due to two significant events: 1. Center for Human Services, Inc. merged with another organization which required integration of financial data and processes from both entities. The integration involved aligning data to ensure the accuracy of combined financial information. 2. Center for Human Services, Inc. was transitioning to a new accounting software to better support expanded operations post-merger. This conversion involved large volumes of data and training staff on the new software. The transition period required additional time to ensure the accuracy of financial data and reporting. Effect: The financial statements for the year ended June 30, 2023 were not available, timely. Consequently, the audit could not be completed and financial reporting submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Recommendation: We recommend developing strategies to help with staffing issues such as offering incentives to attract candidates and making the most of the current workforce. Management’s Response/Corrective Action Plan: Management agrees. See Corrective Action Plan. Auditor’s Conclusion: The new accounting software has been implemented, and a new staff accountant has been hired. The corrective action plan appears likely to correct the concern.
Finding 2023-001
Federal Award Findings Required to be Reported in Accordance with Uniform Guidance 2023-001 Failure to Submit the Data Collection Form and Single Audit Reporting Package by the Due Date Condition: The data collection form and Single Audit reporting package were not submitted to the Federal Auditing Clearinghouse by the nine-month due date. Criteria: Timely filing of the data collection form and Single Audit reporting package is required by the Office of Management and Budget. Cause: The delay in filing statements was due to two significant events: 1. Center for Human Services, Inc. merged with another organization which required integration of financial data and processes from both entities. The integration involved aligning data to ensure the accuracy of combined financial information. 2. Center for Human Services, Inc. was transitioning to a new accounting software to better support expanded operations post-merger. This conversion involved large volumes of data and training staff on the new software. The transition period required additional time to ensure the accuracy of financial data and reporting. Effect: The financial statements for the year ended June 30, 2023 were not available, timely. Consequently, the audit could not be completed and financial reporting submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Recommendation: We recommend developing strategies to help with staffing issues such as offering incentives to attract candidates and making the most of the current workforce. Management’s Response/Corrective Action Plan: Management agrees. See Corrective Action Plan. Auditor’s Conclusion: The new accounting software has been implemented, and a new staff accountant has been hired. The corrective action plan appears likely to correct the concern.
Finding 2023-001
Federal Award Findings Required to be Reported in Accordance with Uniform Guidance 2023-001 Failure to Submit the Data Collection Form and Single Audit Reporting Package by the Due Date Condition: The data collection form and Single Audit reporting package were not submitted to the Federal Auditing Clearinghouse by the nine-month due date. Criteria: Timely filing of the data collection form and Single Audit reporting package is required by the Office of Management and Budget. Cause: The delay in filing statements was due to two significant events: 1. Center for Human Services, Inc. merged with another organization which required integration of financial data and processes from both entities. The integration involved aligning data to ensure the accuracy of combined financial information. 2. Center for Human Services, Inc. was transitioning to a new accounting software to better support expanded operations post-merger. This conversion involved large volumes of data and training staff on the new software. The transition period required additional time to ensure the accuracy of financial data and reporting. Effect: The financial statements for the year ended June 30, 2023 were not available, timely. Consequently, the audit could not be completed and financial reporting submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Recommendation: We recommend developing strategies to help with staffing issues such as offering incentives to attract candidates and making the most of the current workforce. Management’s Response/Corrective Action Plan: Management agrees. See Corrective Action Plan. Auditor’s Conclusion: The new accounting software has been implemented, and a new staff accountant has been hired. The corrective action plan appears likely to correct the concern.
Finding 2023-001
Federal Award Findings Required to be Reported in Accordance with Uniform Guidance 2023-001 Failure to Submit the Data Collection Form and Single Audit Reporting Package by the Due Date Condition: The data collection form and Single Audit reporting package were not submitted to the Federal Auditing Clearinghouse by the nine-month due date. Criteria: Timely filing of the data collection form and Single Audit reporting package is required by the Office of Management and Budget. Cause: The delay in filing statements was due to two significant events: 1. Center for Human Services, Inc. merged with another organization which required integration of financial data and processes from both entities. The integration involved aligning data to ensure the accuracy of combined financial information. 2. Center for Human Services, Inc. was transitioning to a new accounting software to better support expanded operations post-merger. This conversion involved large volumes of data and training staff on the new software. The transition period required additional time to ensure the accuracy of financial data and reporting. Effect: The financial statements for the year ended June 30, 2023 were not available, timely. Consequently, the audit could not be completed and financial reporting submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Recommendation: We recommend developing strategies to help with staffing issues such as offering incentives to attract candidates and making the most of the current workforce. Management’s Response/Corrective Action Plan: Management agrees. See Corrective Action Plan. Auditor’s Conclusion: The new accounting software has been implemented, and a new staff accountant has been hired. The corrective action plan appears likely to correct the concern.