FAC Explorer

Audit 344729

FY End
2024-06-30
Total Expended
$1.52M
Findings
2
Programs
8
Organization: Young Women's Christian Association of Pueblo (CO)
Year: 2024 Accepted: 2025-03-04
Auditor: Biggskofford

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
525621 2024-001 Material Weakness - P
1102063 2024-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
16.021 Justice Systems Response to Families $307,079 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $190,347 - 0
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $117,810 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $87,046 - 0
93.592 Family Violence Prevention and Services/discretionary $74,183 Yes 0
14.231 Emergency Solutions Grant Program $51,754 - 0
93.558 Temporary Assistance for Needy Families $15,259 - 0
97.024 Emergency Food and Shelter National Board Program $5,805 - 0

Contacts

Name Title Type
XAK3W3NPMQP7 Nicole Ferguson Auditee
7195426904 Tyler Atkins Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the SEFA 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 allowable or are limited to reimbursement. De Minimis Rate Used: Y Rate Explanation: Unless an indirect rate was specified in the grant agreement, the Organization elected to use the 10% de minimis indirect cost rate to recover allowable indirect costs for federal grants. The accompanying schedule of expenditures of federal awards ("SEFA") includes the federal award activity of Mariposa Center for Safety ("Organization"), 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the SEFA presents only a selected portion of the operations of the Organization, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Organization. If the Organization is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the SEFA 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 allowable or are limited to reimbursement. De Minimis Rate Used: Y Rate Explanation: Unless an indirect rate was specified in the grant agreement, the Organization elected to use the 10% de minimis indirect cost rate to recover allowable indirect costs for federal grants. Expenditures reported on the SEFA 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 allowable or are limited to reimbursement.
Title: INDIRECT COSTS Accounting Policies: Expenditures reported on the SEFA 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 allowable or are limited to reimbursement. De Minimis Rate Used: Y Rate Explanation: Unless an indirect rate was specified in the grant agreement, the Organization elected to use the 10% de minimis indirect cost rate to recover allowable indirect costs for federal grants. Unless an indirect rate was specified in the grant agreement, the Organization elected to use the 10% de minimis indirect cost rate to recover allowable indirect costs for federal grants.
Title: RELATIONSHIP TO THE FINANCIAL STATEMENTS Accounting Policies: Expenditures reported on the SEFA 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 allowable or are limited to reimbursement. De Minimis Rate Used: Y Rate Explanation: Unless an indirect rate was specified in the grant agreement, the Organization elected to use the 10% de minimis indirect cost rate to recover allowable indirect costs for federal grants. The amount of total expenditures of federal awards reconciles to the revenue in the statement of activities as follows: Total expenditures of federal awards $1,518,686 Add: Non-federal grant funding 716,366 Government grants per statement of activities $2,280,052
Title: OTHER ITEMS Accounting Policies: Expenditures reported on the SEFA 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 allowable or are limited to reimbursement. De Minimis Rate Used: Y Rate Explanation: Unless an indirect rate was specified in the grant agreement, the Organization elected to use the 10% de minimis indirect cost rate to recover allowable indirect costs for federal grants. Pass-through entity identifying numbers have been included where available.

Finding Details

Finding 2024-001
Condition: As a result of our audit procedures and review of the SEFA, we proposed multiple adjustments to the SEFA, which resulted in a material change in total expenditures of federal awards. Criteria: 2 CFR Part 200 Cause: Oversight by management, and there was not an independent review of the SEFA prepared by someone other than the preparer. Effect: Audit adjustments were required for the SEFA to be materially correct in accordance with 2 CFR Part 200.510(b). Recommendation: We recommend that prior to sending the SEFA to the auditors, management performed a detailed review of the SEFA, general ledger, and monthly invoicing spreadsheets for each federal program included on the SEFA, to ensure the reports are consistent and the SEFA is complete and accurate. If possible, this review should be completed by an individual who did not prepare the SEFA and who has the appropriate skills, knowledge and experience of accounting and reporting in the nonprofit industry. View of Responsible Official and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-001
Condition: As a result of our audit procedures and review of the SEFA, we proposed multiple adjustments to the SEFA, which resulted in a material change in total expenditures of federal awards. Criteria: 2 CFR Part 200 Cause: Oversight by management, and there was not an independent review of the SEFA prepared by someone other than the preparer. Effect: Audit adjustments were required for the SEFA to be materially correct in accordance with 2 CFR Part 200.510(b). Recommendation: We recommend that prior to sending the SEFA to the auditors, management performed a detailed review of the SEFA, general ledger, and monthly invoicing spreadsheets for each federal program included on the SEFA, to ensure the reports are consistent and the SEFA is complete and accurate. If possible, this review should be completed by an individual who did not prepare the SEFA and who has the appropriate skills, knowledge and experience of accounting and reporting in the nonprofit industry. View of Responsible Official and Planned Corrective Action: Management agrees with the finding. See corrective action plan.