FAC Explorer

Audit 329937

FY End
2024-06-30
Total Expended
$1.50M
Findings
2
Programs
8
Organization: Volunteers of America Minnesota and Wisconsin (MN)
Year: 2024 Accepted: 2024-11-26
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512189 2024-003 Significant Deficiency - M
1088631 2024-003 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $735,011 Yes 1
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $435,122 - 0
14.235 Supportive Housing Program - Our Home Capital Supportive Housing $121,527 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $77,635 Yes 0
10.555 National School Lunch Program $56,456 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $50,374 - 0
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $23,877 - 0
10.553 School Breakfast Program $3,410 - 0

Contacts

Name Title Type
L8Q6NFDKQGQ9 Deb Steinke Auditee
9259454041 Rachel Flanders, CPA Auditor
No contacts on file

Notes to SEFA

Title: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Volunteers of America Minnesota and Wisconsin has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Volunteers of America Minnesota and Wisconsin under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Volunteers of America Minnesota and Wisconsin, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Volunteers of America Minnesota and Wisconsin.
Title: COMMINGLED FUNDS 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Volunteers of America Minnesota and Wisconsin has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The following programs, while primarily federally funded, include state funding and, therefore, all expenditures have been included in the Schedule of Expenditures of Federal Awards. The Organization did not receive information to determine the exact federal portion of the following total expenditures: ALN #93.045 $735,011 Special Programs for the Aging – Title III Part C Nutrition Services

Finding Details

Finding 2024-003
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging – Title III Part C Nutrition Services Assistance Listing Number: 93.045 Pass-Through Agency: Trellis Area Agency on Aging Pass-Through Number(s): 311-23-003C-118-001, 311-24-003C-118-001 Award Period: 2023 and 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or specific requirement: Title 2, Part 200, Subpart D, 200.332(b)(1) requires that subawards must be clearly identified to the subrecipient and include various information, including the Assistance Listing Number (ALN), Federal agency name, and clear identification of the subaward. Condition: For the three subawards viewed, the Assistance Listing Number, Federal agency name, and subaward identification was not included. Context: Other required information, including the subrecipient name, UEI number, budget period, and funding requirements, were noted in the agreement. However, the agreement was not clearly identified as being a subaward (referred to as a contractor), and the Federal agency name and ALN were not included. Cause: The subaward template used did not include the required components. Effect: Subrecipients may not be aware of the requirements of the federal funding. Recommendation: We recommend careful review of the Uniform Guidance requirements for subaward contracts in comparison to subaward agreement templates to identify requirements and updates needed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging – Title III Part C Nutrition Services Assistance Listing Number: 93.045 Pass-Through Agency: Trellis Area Agency on Aging Pass-Through Number(s): 311-23-003C-118-001, 311-24-003C-118-001 Award Period: 2023 and 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or specific requirement: Title 2, Part 200, Subpart D, 200.332(b)(1) requires that subawards must be clearly identified to the subrecipient and include various information, including the Assistance Listing Number (ALN), Federal agency name, and clear identification of the subaward. Condition: For the three subawards viewed, the Assistance Listing Number, Federal agency name, and subaward identification was not included. Context: Other required information, including the subrecipient name, UEI number, budget period, and funding requirements, were noted in the agreement. However, the agreement was not clearly identified as being a subaward (referred to as a contractor), and the Federal agency name and ALN were not included. Cause: The subaward template used did not include the required components. Effect: Subrecipients may not be aware of the requirements of the federal funding. Recommendation: We recommend careful review of the Uniform Guidance requirements for subaward contracts in comparison to subaward agreement templates to identify requirements and updates needed. Views of responsible officials: There is no disagreement with the audit finding.