FAC Explorer

Audit 336830

FY End
2023-06-30
Total Expended
$804,456
Findings
4
Programs
1
Organization: Richmond Henrico Public Health Foundation (VA)
Year: 2023 Accepted: 2025-01-09
Auditor: Larry Saunders and Associates CPAS LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518431 2023-001 Material Weakness - M
518432 2023-002 Material Weakness - I
1094873 2023-001 Material Weakness - M
1094874 2023-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $804,456 Yes 2

Contacts

Name Title Type
TP5XN6LS9PX5 Carolyn Champion Auditee
8044267851 Calvin Ramirez Auditor
No contacts on file

Notes to SEFA

Title: SUMMARIES 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 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. Negative amounts shown on the Schedule represents adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: THE AUDITEE USED THE DE MINIMUS 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 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. Negative amounts shown on the Schedule represents adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Richmond and Henrico Public Health Foundation has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The program titles and assistance listing numbers included in the Schedule were determined based on the program name, review of grant contact information, and the Office of Management and Budget’s Assistance Listing numbers. Pass-through entity identifying numbers are presented where available.

Finding Details

Finding 2023-001
2023-01-Written subrecipient monitoring policies and procedures have not been established, and risk evaluation and monitoring have not been documented Finding type- Material weakness in internal control over subrecipient monitoring. Criteria- Pass-through entities must establish written policies and procedures for monitoring subrecipients. Pass-through entities must perform subrecipient risk of noncompliance evaluations for the purpose of determining the appropriate subrecipient monitoring to perform. Pass-through entities must document subrecipients monitoring. Condition- Written subrecipient monitoring policies and procedures have not been established. Subrecipient non-compliance risk evaluations and monitoring were not documented. Effect of Condition- This condition could increase the risk of federal funding being inappropriately spent. . Recommendation- We recommend written policies and procedures be established for subrecipient monitoring. We recommend all subrecipient non-compliance risk evaluation and monitoring be documented in the subrecipient case file. . View of Responsible Officials- RHPHF agrees with the findings and the auditor’s recommendations above.
Finding 2023-002
2023-02-Written suspension and debarment policies and procedures have not been established, and suspension and debarment verifications were not documented Finding type- Material weakness in internal control over suspension and debarment. Criteria- Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Pass-through entities must establish written policies and procedures for suspension and debarment verification of contractors and subrecipients. Condition- Written suspension and debarment policies and procedures have not been established. Suspension and debarment contractor and subrecipient verifications were not documented. Based upon our review of Exclusion Listing on Sam.gov none of the sub-awards to subrecipients were suspended or debarred. Effect of Condition- This condition could increase the risk of federal funding being given to suspended or debarred contractors and subrecipients. . Recommendation- We recommend written policies and procedures be established for suspension and debarment verification. We recommend all suspension and debarred verifications be documented and filed. . View of Responsible Officials- RHPHF agrees with the findings and the auditor’s recommendations above.
Finding 2023-001
2023-01-Written subrecipient monitoring policies and procedures have not been established, and risk evaluation and monitoring have not been documented Finding type- Material weakness in internal control over subrecipient monitoring. Criteria- Pass-through entities must establish written policies and procedures for monitoring subrecipients. Pass-through entities must perform subrecipient risk of noncompliance evaluations for the purpose of determining the appropriate subrecipient monitoring to perform. Pass-through entities must document subrecipients monitoring. Condition- Written subrecipient monitoring policies and procedures have not been established. Subrecipient non-compliance risk evaluations and monitoring were not documented. Effect of Condition- This condition could increase the risk of federal funding being inappropriately spent. . Recommendation- We recommend written policies and procedures be established for subrecipient monitoring. We recommend all subrecipient non-compliance risk evaluation and monitoring be documented in the subrecipient case file. . View of Responsible Officials- RHPHF agrees with the findings and the auditor’s recommendations above.
Finding 2023-002
2023-02-Written suspension and debarment policies and procedures have not been established, and suspension and debarment verifications were not documented Finding type- Material weakness in internal control over suspension and debarment. Criteria- Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Pass-through entities must establish written policies and procedures for suspension and debarment verification of contractors and subrecipients. Condition- Written suspension and debarment policies and procedures have not been established. Suspension and debarment contractor and subrecipient verifications were not documented. Based upon our review of Exclusion Listing on Sam.gov none of the sub-awards to subrecipients were suspended or debarred. Effect of Condition- This condition could increase the risk of federal funding being given to suspended or debarred contractors and subrecipients. . Recommendation- We recommend written policies and procedures be established for suspension and debarment verification. We recommend all suspension and debarred verifications be documented and filed. . View of Responsible Officials- RHPHF agrees with the findings and the auditor’s recommendations above.