Audit 329287

FY End
2022-06-30
Total Expended
$1.38M
Findings
16
Programs
8
Year: 2022 Accepted: 2024-11-21
Auditor: Sb & Company LLC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
509651 2022-001 Significant Deficiency - L
509652 2022-001 Significant Deficiency - L
509653 2022-001 Significant Deficiency - L
509654 2022-001 Significant Deficiency - L
509655 2022-001 Significant Deficiency - L
509656 2022-001 Significant Deficiency - L
509657 2022-001 Significant Deficiency - L
509658 2022-001 Significant Deficiency - L
1086093 2022-001 Significant Deficiency - L
1086094 2022-001 Significant Deficiency - L
1086095 2022-001 Significant Deficiency - L
1086096 2022-001 Significant Deficiency - L
1086097 2022-001 Significant Deficiency - L
1086098 2022-001 Significant Deficiency - L
1086099 2022-001 Significant Deficiency - L
1086100 2022-001 Significant Deficiency - L

Contacts

Name Title Type
JXQ6A1K616N5 Katrina Smith Auditee
4103668550 Monique Booker Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: All Federal grant operations of St. Ambrose Housing Aid Center, Inc. (the Organization) are included in the scope of Title 2 U.S Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or Single Audit). The Single Audit was performed in accordance with the provisions of the OMB Uniform Compliance Supplement (the Compliance Supplement). Compliance testing of all requirements, as described in the Compliance Supplement, was performed for the grant programs listed below. These programs represent Federal award programs for the fiscal year 2022 with cash and non-cash expenditures to ensure coverage of at least 40% of Federally granted funds. Actual coverage was 49% of total cash and non-cash Federal award program expenditures. Expenditures reported on the Schedule of Expenditures of Federal Awards (the Schedule) 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 Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule includes the Federal award activity of the Organization under programs of the Federal government for the year ended June 30, 2022, and is presented on the accrual basis of accounting.
Title: RECONCILIATION Accounting Policies: All Federal grant operations of St. Ambrose Housing Aid Center, Inc. (the Organization) are included in the scope of Title 2 U.S Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or Single Audit). The Single Audit was performed in accordance with the provisions of the OMB Uniform Compliance Supplement (the Compliance Supplement). Compliance testing of all requirements, as described in the Compliance Supplement, was performed for the grant programs listed below. These programs represent Federal award programs for the fiscal year 2022 with cash and non-cash expenditures to ensure coverage of at least 40% of Federally granted funds. Actual coverage was 49% of total cash and non-cash Federal award program expenditures. Expenditures reported on the Schedule of Expenditures of Federal Awards (the Schedule) 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 Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Total expenditures per the Schedule of Expenditures of Federal Awards reconciles to the Organization’s financial statements for the year ended June 30, 2022 as follows

Finding Details

Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.
Significant Deficiency over Financial Reporting and Noncompliance over Financial Reporting Repeat Finding: Yes Condition: For the year ended June 30, 2022, St. Ambrose Housing Aid Center, Inc. (the Organization) did not complete the 2022 financial statement audit until May 2023. Also, due to turnover within the Organization, it took an extended amount of time to gather the required documents and support for the audit. Thus, the reporting package was not submitted to the Federal clearing house until after the regulatory deadline of March 31, 2023. Criteria: The Organization is responsible for maintaining an adequate system of internal controls over financial reporting in order to initiate, authorize, record and process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Cause: The Organization did not have the June 30, 2022, financial records closed timely in order to meet the deadline. Effect: The Organization’s 2022 audit was not completed timely, thus increased risk of error due to unreconciled accounts in a timely manner. Questioned Costs: None. Recommendation: We recommend that the Organization implement procedures to ensure the Organization’s activity is closed timely for the fiscal year and ensure proper documentation is maintained and available for audit. Auditee’s Response and Corrective Action Plan: Management agrees with the finding. Refer to Section V: Corrective Action Plan for management’s approach to correct the finding.