FAC Explorer

Audit 329285

FY End
2023-12-31
Total Expended
$9.37M
Findings
2
Programs
12
Organization: The Just One Project (NV)
Year: 2023 Accepted: 2024-11-21
Auditor: Ellsworth & Stout LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
509650 2023-001 Significant Deficiency Yes E
1086092 2023-001 Significant Deficiency Yes E

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $2.80M Yes 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $1.04M - 0
14.241 Housing Opportunities for Persons with Aids $791,821 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $671,432 Yes 0
10.565 Commodity Supplemental Food Program $182,155 Yes 0
14.218 Community Development Block Grants/entitlement Grants $128,814 - 0
93.053 Nutrition Services Incentive Program $115,971 - 0
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $86,399 - 0
97.024 Emergency Food and Shelter National Board Program $72,000 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $39,527 - 0
14.231 Emergency Solutions Grant Program $38,468 - 0
14.267 Continuum of Care Program $20,793 - 0

Contacts

Name Title Type
MDJKSK1T2PE3 Brooke Neubauer Auditee
7024622253 Jeff Stout Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of The Just One Project (the “Organization”) 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 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. The amount of noncash expenditures reported on the Schedule as indicated with an * is the value of the food commodities distributed by the Organization during the current year and priced as described in the notes to the financial statements in Note 1 subsection contributed materials and services. Indirect Cost Rate The Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of The Just One Project (the “Organization”) 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 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. The amount of noncash expenditures reported on the Schedule as indicated with an * is the value of the food commodities distributed by the Organization during the current year and priced as described in the notes to the financial statements in Note 1 subsection contributed materials and services. Indirect Cost Rate The Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
ALN and Title: 10.565 – Commodity Supplemental Food Program Cluster Name: Total Food Distribution Cluster Federal Agency: U.S. Department of Agriculture Passthrough Entity: State of Nevada Department of Agriculture Type of Finding: Significant Deficiency Criteria: Per 7 CFR section 251.5 (referenced in the Compliance Supplement of the Uniform Guidance), commodities received by the Organization requires certification of households eligible to receive these commodities for consumption by applying income eligibility criteria established by the state agency (Nevada Department of Agriculture, in this case). Condition: During testing procedures over eligibility, it was noted that the Organization had not retained supporting documentation to verify certification was complete and accurate. Cause: The Organization was unable to establish consistent controls over certification of income eligibility due to high staff turnover. Effect: Documentation to determine eligibility was not retained for every participant during the fiscal year. Questioned Costs: Unknown. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2022-001. Context: The Organization was missing verifiable documentation for eligible income requirements for 3 out of the 25 participants tested for the single audit. Recommendation: The Organization should develop and implement written policies and procedures that meet the eligibility requirements of the Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards. This would include a review of applications to ensure participants have confirmed in a verifiable way that they meet the income eligibility criteria to receive benefits. Documentation should be retained so testing procedures by outside auditors can be performed. Views of responsible officals: Management agrees with this recommendation. See auditee prepared corrective action plan for details.
Finding 2023-001
ALN and Title: 10.565 – Commodity Supplemental Food Program Cluster Name: Total Food Distribution Cluster Federal Agency: U.S. Department of Agriculture Passthrough Entity: State of Nevada Department of Agriculture Type of Finding: Significant Deficiency Criteria: Per 7 CFR section 251.5 (referenced in the Compliance Supplement of the Uniform Guidance), commodities received by the Organization requires certification of households eligible to receive these commodities for consumption by applying income eligibility criteria established by the state agency (Nevada Department of Agriculture, in this case). Condition: During testing procedures over eligibility, it was noted that the Organization had not retained supporting documentation to verify certification was complete and accurate. Cause: The Organization was unable to establish consistent controls over certification of income eligibility due to high staff turnover. Effect: Documentation to determine eligibility was not retained for every participant during the fiscal year. Questioned Costs: Unknown. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2022-001. Context: The Organization was missing verifiable documentation for eligible income requirements for 3 out of the 25 participants tested for the single audit. Recommendation: The Organization should develop and implement written policies and procedures that meet the eligibility requirements of the Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards. This would include a review of applications to ensure participants have confirmed in a verifiable way that they meet the income eligibility criteria to receive benefits. Documentation should be retained so testing procedures by outside auditors can be performed. Views of responsible officals: Management agrees with this recommendation. See auditee prepared corrective action plan for details.