FAC Explorer

Audit 34241

FY End
2022-06-30
Total Expended
$846,904
Findings
2
Programs
4
Organization: Carpenter's Shelter, Inc. (VA)
Year: 2022 Accepted: 2022-11-27
Auditor: Han Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33167 2022-001 Significant Deficiency Yes B
609609 2022-001 Significant Deficiency Yes B

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $188,916 Yes 1
14.267 Continuum of Care Program $124,706 - 0
97.024 Emergency Food and Shelter National Board Program $22,500 - 0
10.560 State Administrative Expenses for Child Nutrition $5,807 - 0

Contacts

Name Title Type
QX1YM7ET6KM1 Shannon Steene Auditee
7035487500 Jennifer Han Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Shelter has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
Criteria or Specific Requirements: Payroll costs charged to federal awards should be reviewed and approved by a responsible party. Condition: Payroll costs charged to the federal award did not agree with the payroll costs in the accounting system or payroll reports. Cause: Tracking for federal expenditures is kept outside of the accounting system and reports from the accounting system are not reconciled regularly with the federal submissions. Context and Effect: Each month, the grant submissions include payroll transactions. 3 of 83 transactions tested did not reflect the actual amount paid to the employee. The net impact of the errors was immaterial, but the errors indicate a control deficiency in accurately reporting payroll costs. Questioned Costs: Unknown. Repeat Finding: Similar finding was reported in the prior year. Recommendations: We recommend the grant reports are reconciled monthly with the accounting records and payroll records before submission. Views of Responsible Officials and Planned Corrective Actions: We agree with the finding of the auditor and are working to implement the recommendation.
Finding 2022-001
Criteria or Specific Requirements: Payroll costs charged to federal awards should be reviewed and approved by a responsible party. Condition: Payroll costs charged to the federal award did not agree with the payroll costs in the accounting system or payroll reports. Cause: Tracking for federal expenditures is kept outside of the accounting system and reports from the accounting system are not reconciled regularly with the federal submissions. Context and Effect: Each month, the grant submissions include payroll transactions. 3 of 83 transactions tested did not reflect the actual amount paid to the employee. The net impact of the errors was immaterial, but the errors indicate a control deficiency in accurately reporting payroll costs. Questioned Costs: Unknown. Repeat Finding: Similar finding was reported in the prior year. Recommendations: We recommend the grant reports are reconciled monthly with the accounting records and payroll records before submission. Views of Responsible Officials and Planned Corrective Actions: We agree with the finding of the auditor and are working to implement the recommendation.