FAC Explorer

Audit 338213

FY End
2024-06-30
Total Expended
$5.77M
Findings
6
Programs
3
Organization: Behavorial Sciences Centers (CA)
Year: 2024 Accepted: 2025-01-15
Auditor: Van Rijn & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519352 2024-001 - - P
519353 2024-001 - - P
519354 2024-001 - - P
1095794 2024-001 - - P
1095795 2024-001 - - P
1095796 2024-001 - - P

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $4.10M Yes 1
84.063 Federal Pell Grant Program $1.64M Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $28,691 Yes 1

Contacts

Name Title Type
YAJPLB9KM8H5 Sandy Kappas Auditee
8187582700 Donna Van Rijn Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation 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 Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: Elected not to use the 10% de minimus cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Behavioral Science Centers dba Hypnosis Motivation Institute (Institution) under programs of the federal government for the year ended June 30, 2024. 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 Award (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Institution, it is not intended to, and does not, present the statement of financial position, activities, or cash flows of the Institution.
Title: Note 2 - Summary of 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 Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: Elected not to use the 10% de minimus cost rate as allowed under Uniform Guidance. Amounts reported in the Schedule agree in all material respects with the amounts reported in the related federal financial reports.
Title: Note 3 - Refunds and Net Draws 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 Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: Elected not to use the 10% de minimus cost rate as allowed under Uniform Guidance. Funds returned for Federal SEOG of $7,906 resulted in net draws of $28,688. Funds returned for Federal Pell Grants of $58,253 resulted in net draws of $1,640,809. Funds returned for Federal Direct Loans of $162,999 resulted in net draws of $4,099,978.

Finding Details

Finding 2024-001
Criteria: Per 2 CFR 200.501, all entities that spend $750,000 or more in federal grant funds in a fiscal year must submit an audit. The single audit report is required to be electronically submitted to the Federal Audit Clearinghouse the earlier of thirty days after receipt of the report or nine months after the fiscal year end. Statement of condition: The Institution’s single audit report package for the period ending June 30, 2023, was due the earlier of January 13, 2024, or March 30, 2024. Statement of cause: The single audit report package was electronically submitted to the Federal Audit Clearinghouse on May 1, 2024. Effect: The Institution is not qualified as a low-risk auditee because of the late submission. Effect: The Institution is not qualified as a low-risk auditee because of the late submission. Questioned costs: None Judgement of prevalence and consequence: Finding represents an isolated instance. Repeat finding: Not a repeat finding. Recommendation: Upon receipt of the single audit report, the Institution is advised to identify the date the report is required to be electronically submitted to the Federal Audit Clearinghouse and confirm the single audit report package was timely submitted to prevent future occurrences of this audit finding. View of responsible officials of the auditee: The Institution agrees with the fining and recommendation.
Finding 2024-001
Criteria: Per 2 CFR 200.501, all entities that spend $750,000 or more in federal grant funds in a fiscal year must submit an audit. The single audit report is required to be electronically submitted to the Federal Audit Clearinghouse the earlier of thirty days after receipt of the report or nine months after the fiscal year end. Statement of condition: The Institution’s single audit report package for the period ending June 30, 2023, was due the earlier of January 13, 2024, or March 30, 2024. Statement of cause: The single audit report package was electronically submitted to the Federal Audit Clearinghouse on May 1, 2024. Effect: The Institution is not qualified as a low-risk auditee because of the late submission. Effect: The Institution is not qualified as a low-risk auditee because of the late submission. Questioned costs: None Judgement of prevalence and consequence: Finding represents an isolated instance. Repeat finding: Not a repeat finding. Recommendation: Upon receipt of the single audit report, the Institution is advised to identify the date the report is required to be electronically submitted to the Federal Audit Clearinghouse and confirm the single audit report package was timely submitted to prevent future occurrences of this audit finding. View of responsible officials of the auditee: The Institution agrees with the fining and recommendation.
Finding 2024-001
Criteria: Per 2 CFR 200.501, all entities that spend $750,000 or more in federal grant funds in a fiscal year must submit an audit. The single audit report is required to be electronically submitted to the Federal Audit Clearinghouse the earlier of thirty days after receipt of the report or nine months after the fiscal year end. Statement of condition: The Institution’s single audit report package for the period ending June 30, 2023, was due the earlier of January 13, 2024, or March 30, 2024. Statement of cause: The single audit report package was electronically submitted to the Federal Audit Clearinghouse on May 1, 2024. Effect: The Institution is not qualified as a low-risk auditee because of the late submission. Effect: The Institution is not qualified as a low-risk auditee because of the late submission. Questioned costs: None Judgement of prevalence and consequence: Finding represents an isolated instance. Repeat finding: Not a repeat finding. Recommendation: Upon receipt of the single audit report, the Institution is advised to identify the date the report is required to be electronically submitted to the Federal Audit Clearinghouse and confirm the single audit report package was timely submitted to prevent future occurrences of this audit finding. View of responsible officials of the auditee: The Institution agrees with the fining and recommendation.
Finding 2024-001
Criteria: Per 2 CFR 200.501, all entities that spend $750,000 or more in federal grant funds in a fiscal year must submit an audit. The single audit report is required to be electronically submitted to the Federal Audit Clearinghouse the earlier of thirty days after receipt of the report or nine months after the fiscal year end. Statement of condition: The Institution’s single audit report package for the period ending June 30, 2023, was due the earlier of January 13, 2024, or March 30, 2024. Statement of cause: The single audit report package was electronically submitted to the Federal Audit Clearinghouse on May 1, 2024. Effect: The Institution is not qualified as a low-risk auditee because of the late submission. Effect: The Institution is not qualified as a low-risk auditee because of the late submission. Questioned costs: None Judgement of prevalence and consequence: Finding represents an isolated instance. Repeat finding: Not a repeat finding. Recommendation: Upon receipt of the single audit report, the Institution is advised to identify the date the report is required to be electronically submitted to the Federal Audit Clearinghouse and confirm the single audit report package was timely submitted to prevent future occurrences of this audit finding. View of responsible officials of the auditee: The Institution agrees with the fining and recommendation.
Finding 2024-001
Criteria: Per 2 CFR 200.501, all entities that spend $750,000 or more in federal grant funds in a fiscal year must submit an audit. The single audit report is required to be electronically submitted to the Federal Audit Clearinghouse the earlier of thirty days after receipt of the report or nine months after the fiscal year end. Statement of condition: The Institution’s single audit report package for the period ending June 30, 2023, was due the earlier of January 13, 2024, or March 30, 2024. Statement of cause: The single audit report package was electronically submitted to the Federal Audit Clearinghouse on May 1, 2024. Effect: The Institution is not qualified as a low-risk auditee because of the late submission. Effect: The Institution is not qualified as a low-risk auditee because of the late submission. Questioned costs: None Judgement of prevalence and consequence: Finding represents an isolated instance. Repeat finding: Not a repeat finding. Recommendation: Upon receipt of the single audit report, the Institution is advised to identify the date the report is required to be electronically submitted to the Federal Audit Clearinghouse and confirm the single audit report package was timely submitted to prevent future occurrences of this audit finding. View of responsible officials of the auditee: The Institution agrees with the fining and recommendation.
Finding 2024-001
Criteria: Per 2 CFR 200.501, all entities that spend $750,000 or more in federal grant funds in a fiscal year must submit an audit. The single audit report is required to be electronically submitted to the Federal Audit Clearinghouse the earlier of thirty days after receipt of the report or nine months after the fiscal year end. Statement of condition: The Institution’s single audit report package for the period ending June 30, 2023, was due the earlier of January 13, 2024, or March 30, 2024. Statement of cause: The single audit report package was electronically submitted to the Federal Audit Clearinghouse on May 1, 2024. Effect: The Institution is not qualified as a low-risk auditee because of the late submission. Effect: The Institution is not qualified as a low-risk auditee because of the late submission. Questioned costs: None Judgement of prevalence and consequence: Finding represents an isolated instance. Repeat finding: Not a repeat finding. Recommendation: Upon receipt of the single audit report, the Institution is advised to identify the date the report is required to be electronically submitted to the Federal Audit Clearinghouse and confirm the single audit report package was timely submitted to prevent future occurrences of this audit finding. View of responsible officials of the auditee: The Institution agrees with the fining and recommendation.