FAC Explorer

Audit 33437

FY End
2022-06-30
Total Expended
$1.27M
Findings
2
Programs
4
Organization: Emberhope, Inc. (KS)
Year: 2022 Accepted: 2023-03-28
Auditor: Swindoll Janzen Hawk & Loyd LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34033 2022-001 Material Weakness - L
610475 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.658 Foster Care_title IV-E $644,323 - 0
93.558 Temporary Assistance for Needy Families $595,732 Yes 1
93.645 Stephanie Tubbs Jones Child Welfare Services Program $26,667 - 0
93.659 Adoption Assistance $5,021 - 0

Contacts

Name Title Type
Y9QYGBBYZRU8 Nicholas Bartel Auditee
3162234022 Jesse Glazier Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of EmberHope, Inc. under programs of the federal government of the year ended June 30, 2022. The information in the 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). Because the Schedule presents only a selected portion of the operations of EmberHope, Inc., it is not intended to , and does not, present the financial position, changes in net assets or cash flows of EmberHope, Inc. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounts. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-21 or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. EmberHope, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
2022-001 Quarterly Reporting Type of Finding - Material Weakness in Internal Control Over Compliance Department of Health and Human Services 93.558 Temporary Assistance for Needy Families Compliance Requirement: Reporting -Criteria - 2 CFR 200.303 states that a non-Federal Entity must establish and maintain effective internal controls over the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. -Condition - EmberHope, Inc. submits status reports quarterly to the State of Kansas Department for Children and Families (KS-DCF) that provides updates on specifically established objectives as agreed to with the State of Kansas. The reports submitted were not reviewed prior to submission. -Cause - The process for submitting the quarterly status reports did not include a review of the reports for timeliness, completeness, and accuracy by somone independent of the report preparation. -Effect - EmberHope, Inc. quarterly status reports could be filed untimely and contain incomplete and/or inaccurate information. -Questioned Costs - Not applicable. -Context - During the year ended June 30, 2022, EmberHope, Inc. submitted four quarterly reports. We selected one report for detail testing and found no exceptions to our tests. -Identification as a Repeat Finding - Not applicable. -Recommendation - EmberHope, Inc. should require a review of the quarterly status reports prior to submission to KS-DCF to reduce the risk of incomplete or inaccurate information. The review should also include procedures to ensure timely submission of accurate reports. -Views of Responsible Official - EmberHope, Inc. agrees with the finding and is updating the internal control environment to include a review of the quarterly reports prior to submission.
Finding 2022-001
2022-001 Quarterly Reporting Type of Finding - Material Weakness in Internal Control Over Compliance Department of Health and Human Services 93.558 Temporary Assistance for Needy Families Compliance Requirement: Reporting -Criteria - 2 CFR 200.303 states that a non-Federal Entity must establish and maintain effective internal controls over the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. -Condition - EmberHope, Inc. submits status reports quarterly to the State of Kansas Department for Children and Families (KS-DCF) that provides updates on specifically established objectives as agreed to with the State of Kansas. The reports submitted were not reviewed prior to submission. -Cause - The process for submitting the quarterly status reports did not include a review of the reports for timeliness, completeness, and accuracy by somone independent of the report preparation. -Effect - EmberHope, Inc. quarterly status reports could be filed untimely and contain incomplete and/or inaccurate information. -Questioned Costs - Not applicable. -Context - During the year ended June 30, 2022, EmberHope, Inc. submitted four quarterly reports. We selected one report for detail testing and found no exceptions to our tests. -Identification as a Repeat Finding - Not applicable. -Recommendation - EmberHope, Inc. should require a review of the quarterly status reports prior to submission to KS-DCF to reduce the risk of incomplete or inaccurate information. The review should also include procedures to ensure timely submission of accurate reports. -Views of Responsible Official - EmberHope, Inc. agrees with the finding and is updating the internal control environment to include a review of the quarterly reports prior to submission.