FAC Explorer

Audit 332447

FY End
2023-06-30
Total Expended
$1.43M
Findings
10
Programs
4
Organization: Jewish Family Services of Silicon Valley (CA)
Year: 2023 Accepted: 2024-12-13
Auditor: Harshwal & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514240 2023-001 Significant Deficiency - L
514241 2023-001 Significant Deficiency - L
514242 2023-001 Significant Deficiency - L
514243 2023-001 Significant Deficiency Yes L
514244 2023-001 Significant Deficiency Yes L
1090682 2023-001 Significant Deficiency - L
1090683 2023-001 Significant Deficiency - L
1090684 2023-001 Significant Deficiency - L
1090685 2023-001 Significant Deficiency Yes L
1090686 2023-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
19.510 U.s. Refugee Admissions Program $310,955 Yes 1
93.576 Refugee and Entrant Assistance_discretionary Grants $172,968 Yes 1
93.566 Refugee and Entrant Assistance_state Administered Programs $84,989 - 0
97.024 Emergency Food and Shelter National Board Program $56,319 - 0

Contacts

Name Title Type
TFMLNUM4BJ28 Susan Frazer Auditee
4085560600 Sanwar Harshwal Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported in 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 allowed or are limited to reimbursement. Negative amounts shown in 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: The Organization 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 the Organization under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (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 for the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported in 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 allowed or are limited to reimbursement. Negative amounts shown in 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: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported in 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 allowed or are limited to reimbursement. Negative amounts shown in the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: INDIRECT COST RATE Accounting Policies: Expenditures reported in 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 allowed or are limited to reimbursement. Negative amounts shown in 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: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported in 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 allowed or are limited to reimbursement. Negative amounts shown in 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: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization did not provide any federal awards to subrecipients for the year ended June 30, 2023.

Finding Details

Finding 2023-001
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.