FAC Explorer

Audit 332723

FY End
2023-12-31
Total Expended
$3.76M
Findings
8
Programs
11
Organization: Adults and Youth United Development Association. INC (TX)
Year: 2023 Accepted: 2024-12-16
Auditor: Peña Briones McDaniel & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514412 2023-002 Material Weakness Yes P
514413 2023-002 Material Weakness Yes P
514414 2023-002 Material Weakness Yes P
514415 2023-002 Material Weakness Yes P
1090854 2023-002 Material Weakness Yes P
1090855 2023-002 Material Weakness Yes P
1090856 2023-002 Material Weakness Yes P
1090857 2023-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $1.02M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $442,049 - 0
14.913 Healthy Homes Production Program $292,900 - 0
93.268 Immunization Cooperative Agreements $290,000 Yes 1
14.239 Home Investment Partnerships Program $142,866 - 0
21.023 Emergency Rental Assistance Program $48,975 - 0
17.225 Unemployment Insurance $30,945 - 0
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $22,770 - 0
93.569 Community Services Block Grant $22,687 - 0
66.604 Environmental Justice Small Grant Program $15,000 - 0
47.084 Nsf Technology, Innovation, and Partnerships $14,000 - 0

Contacts

Name Title Type
HV6KN9NW1NJ2 Miguel Chacon Auditee
9153524576 Rene Peña Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of A.Y.U.D.A., Inc. (a nonprofit organization) and is presented on the accrual basis of accounting. 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 Requirement 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. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% percent de minimums indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of A.Y.U.D.A., Inc. (a nonprofit organization) and is presented on the accrual basis of accounting. 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 Requirement 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.
Title: INDIRECT COST RATE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of A.Y.U.D.A., Inc. (a nonprofit organization) and is presented on the accrual basis of accounting. 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 Requirement 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. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% percent de minimums indirect cost rate allowed under the Uniform Guidance. The Organization has not elected to use the 10% percent de minimums indirect cost rate allowed under the Uniform Guidance.
Title: CONTINGENCIES Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of A.Y.U.D.A., Inc. (a nonprofit organization) and is presented on the accrual basis of accounting. 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 Requirement 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. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% percent de minimums indirect cost rate allowed under the Uniform Guidance. The Organization had in effect for the fiscal year December 31, 2023, the following insurance coverage: General liability $ 2,000,000 Bond $ 100,000 Errors and Omissions $ 1,000,000

Finding Details

Finding 2023-002
Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until December 2024. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Finding 2023-002
Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until December 2024. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Finding 2023-002
Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until December 2024. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Finding 2023-002
Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until December 2024. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Finding 2023-002
Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until December 2024. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Finding 2023-002
Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until December 2024. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Finding 2023-002
Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until December 2024. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Finding 2023-002
Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until December 2024. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.