FAC Explorer

Audit 330646

FY End
2022-09-30
Total Expended
$1.15M
Findings
2
Programs
11
Organization: The Salvation Army Columbus Area Services (OH)
Year: 2022 Accepted: 2024-12-03
Auditor: Barnes Dennig & CO LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512897 2022-002 Material Weakness - H
1089339 2022-002 Material Weakness - H

Programs

ALN Program Spent Major Findings
16.320 Services for Trafficking Victims $230,617 - 0
14.267 Continuum of Care Program $184,485 Yes 0
93.327 Demonstration Grants for Domestic Victims of Human Trafficking $112,159 - 0
14.231 Emergency Solutions Grant Program $75,003 - 0
16.575 Crime Victim Assistance $58,491 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $44,379 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $34,596 - 0
10.558 Child and Adult Care Food Program $27,440 - 0
97.024 Emergency Food and Shelter National Board Program $18,500 - 0
93.590 Community-Based Child Abuse Prevention Grants $10,893 - 0
93.643 Children's Justice Grants to States $2,061 - 0

Contacts

Name Title Type
KMXNXV2SBAQ3 Michael Southwick Auditee
8456207329 Rachael Cruse 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 in accordance with generally accepted accounting principles. 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 Salvation Army Greater Cincinnati, Ohio Area Units has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The supplementary schedule of expenditures of federal awards includes the federal grant activity of The Salvation Army Greater Cincinnati, Ohio Area Units for the year ended September 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.

Finding Details

Finding 2022-002
Section III – Federal Award Findings and Questioned Costs U.S Department of Housing and Urban Development, passed through Strategies to End Homelessness Continuum of Care – Assistance Listing 14.267 Finding 2022-002: Material Weakness in Internal Controls over Compliance with Period of Performance Criteria and Condition: Per 2 CFR section 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The Salvation Army Greater Cincinnati, Ohio Area Units did not have effective controls in place to verify that costs were being charged to the award in the correct period of performance. Context: During the testing of disbursements for period of performance, the auditor discovered several disbursements that did not have approval by an individual knowledgeable about period of performance grant requirements. Cause: Turnover within The Salvation Army Greater Cincinnati, Ohio Area Units team caused there to be reduced effectiveness in controls over grant costs review and assignment to the appropriate grant period. Effect: If controls are not in place to ensure the correct adherence to period of performance compliance, then there could be misuse of federal funding. Repeat Finding: This is not a repeat finding. Recommendation: We recommend The Salvation Army Greater Cincinnati, Ohio Area Units establish effective controls and training to ensure adherence to compliance requirements, such as review for proper grant period when recording transactions and creating monthly reimbursement requests. View of responsible officials: The Salvation Army Greater Cincinnati, Ohio Area Units agrees with the finding and will implement the recommendation.
Finding 2022-002
Section III – Federal Award Findings and Questioned Costs U.S Department of Housing and Urban Development, passed through Strategies to End Homelessness Continuum of Care – Assistance Listing 14.267 Finding 2022-002: Material Weakness in Internal Controls over Compliance with Period of Performance Criteria and Condition: Per 2 CFR section 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The Salvation Army Greater Cincinnati, Ohio Area Units did not have effective controls in place to verify that costs were being charged to the award in the correct period of performance. Context: During the testing of disbursements for period of performance, the auditor discovered several disbursements that did not have approval by an individual knowledgeable about period of performance grant requirements. Cause: Turnover within The Salvation Army Greater Cincinnati, Ohio Area Units team caused there to be reduced effectiveness in controls over grant costs review and assignment to the appropriate grant period. Effect: If controls are not in place to ensure the correct adherence to period of performance compliance, then there could be misuse of federal funding. Repeat Finding: This is not a repeat finding. Recommendation: We recommend The Salvation Army Greater Cincinnati, Ohio Area Units establish effective controls and training to ensure adherence to compliance requirements, such as review for proper grant period when recording transactions and creating monthly reimbursement requests. View of responsible officials: The Salvation Army Greater Cincinnati, Ohio Area Units agrees with the finding and will implement the recommendation.