FAC Explorer

Audit 330335

FY End
2024-06-30
Total Expended
$1.74M
Findings
2
Programs
6
Organization: St. Leonard's Ministries (IL)
Year: 2024 Accepted: 2024-12-02
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512515 2024-001 Significant Deficiency - L
1088957 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $519,141 - 0
93.667 Social Services Block Grant $432,971 Yes 1
21.027 Covid-19: Coronavirus State and Local Fiscal Recovery Funds $35,048 - 0
14.218 Community Development Block Grants/entitlement Grants $25,857 - 0
97.024 Emergency Food and Shelter National Board Program $15,428 - 0
93.247 Advanced Nursing Education Grant Program $10,000 - 0

Contacts

Name Title Type
HADNZHY18V32 Juanita Rodriguez Auditee
3127803191 William J. O'Brien Auditor
No contacts on file

Notes to SEFA

Title: Note 1. 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: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of St. Leonard’s Ministries (the Agency) 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 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 activities of Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Agency.
Title: Note 2. 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: Y Rate Explanation: The auditee used the de minimis cost rate. 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 3. Indirect Cost Rate 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: Y Rate Explanation: The auditee used the de minimis cost rate. The Agency has elected to use the 10% de minimis indirect cost rate under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding 2024-001 — Late Reporting Submission Compliance and Control over Compliance Finding Significant Deficiency Repeat Finding: No Federal Program Title: U.S. Department of Health and Human Services Social Services Block Grant Assistance Listing Number 93.667 Condition and Context The Agency did not submit quarterly reports within the required time frame (one out of two quarterly reports tested). The quarterly report covered the period from April 1 through June 30, 2024, and was due on July 15, 2024; the Agency submitted the report on July 17, 2024. Criteria The Department of Health and Human Services requires performance reports to be submitted on a quarterly basis within 15 days of the quarter end. 2 CFR Section 200.303 requires entities receiving federal awards to establish and maintain internal controls deigned to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures in place to ensure the timely and accurate posting of reports. Questioned Costs There were no questioned costs with respect to this finding. Cause The Agency did not have effective controls in place to ensure reports were completed and submitted timely. Reports were not reviewed or submitted timely. Effect The untimely submission of reports is not compliant with the requirements of the grant award and could impact future funding. Recommendation We recommend the Agency implement controls to ensure required reports are submitted timely. Views of Responsible Officials We agree with this finding. See corrective action plan.
Finding 2024-001
Finding 2024-001 — Late Reporting Submission Compliance and Control over Compliance Finding Significant Deficiency Repeat Finding: No Federal Program Title: U.S. Department of Health and Human Services Social Services Block Grant Assistance Listing Number 93.667 Condition and Context The Agency did not submit quarterly reports within the required time frame (one out of two quarterly reports tested). The quarterly report covered the period from April 1 through June 30, 2024, and was due on July 15, 2024; the Agency submitted the report on July 17, 2024. Criteria The Department of Health and Human Services requires performance reports to be submitted on a quarterly basis within 15 days of the quarter end. 2 CFR Section 200.303 requires entities receiving federal awards to establish and maintain internal controls deigned to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures in place to ensure the timely and accurate posting of reports. Questioned Costs There were no questioned costs with respect to this finding. Cause The Agency did not have effective controls in place to ensure reports were completed and submitted timely. Reports were not reviewed or submitted timely. Effect The untimely submission of reports is not compliant with the requirements of the grant award and could impact future funding. Recommendation We recommend the Agency implement controls to ensure required reports are submitted timely. Views of Responsible Officials We agree with this finding. See corrective action plan.