FAC Explorer

Audit 345415

FY End
2024-09-30
Total Expended
$4.28M
Findings
2
Programs
7
Organization: Resource Center Dallas (TX)
Year: 2024 Accepted: 2025-03-10
Auditor: Sutton Frost Cary LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526499 2024-001 Significant Deficiency - AB
1102941 2024-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.914 Hiv Emergency Relief Project Grants $2.93M Yes 1
93.940 Hiv Prevention Activities Health Department Based $963,630 - 0
93.917 Hiv Care Formula Grants $147,105 - 0
10.569 Emergency Food Assistance Program (food Commodities) $111,047 - 0
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $75,847 - 0
10.187 The Emergency Food Assistance Program (tefap) Commodity Credit Corporation Eligible Recipient Funds $46,901 - 0
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $10,318 - 0

Contacts

Name Title Type
E4JDMY8BMD34 Dave Hesse Auditee
2145404428 Brian Razloznik Auditor
No contacts on file

Notes to SEFA

Title: Non‐cash Federal Awards Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Resource Center Dallas (Center). 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 Schedule presents only a selected portion of the operations of Resource Center Dallas, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of Resource Center Dallas and Subsidiaries.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 allowable or limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Center received non‐cash awards in the form of food commodities totaling $168,266 for the year ended September 30, 2024

Finding Details

Finding 2024-001
Allowable costs and activities‐significant deficiency in internal controls over compliance and compliance finding. HIV Emergency Relief Project Grant ALN 93.914 Criteria: Resource Center Dallas’ (Center) internal control procedures over compliance specify that the program manager and the revenue staff accountant review any invoice prior to requesting reimbursement. Condition: During allowable activities for the HIV Emergency Relief Project Grant, for 1 out of 41 activities tested, the number of units of service provided did not match the units of service recorded in the client tracking system. Cause: Internal control was not effective at detecting data entry errors. Effect: The Center over billed the number of units of service. The total units billed for the month of September totaled 399 instead of 168 units resulting in the grant being overcharged by the Center. Questioned Costs: Known questioned costs totaling $36,715.14. Recommendation: Management should implement controls to ensure the units of service entered into the client tracking system match the units of service performed before the request for reimbursement is submitted. Management’s Response: See corrective action plan.
Finding 2024-001
Allowable costs and activities‐significant deficiency in internal controls over compliance and compliance finding. HIV Emergency Relief Project Grant ALN 93.914 Criteria: Resource Center Dallas’ (Center) internal control procedures over compliance specify that the program manager and the revenue staff accountant review any invoice prior to requesting reimbursement. Condition: During allowable activities for the HIV Emergency Relief Project Grant, for 1 out of 41 activities tested, the number of units of service provided did not match the units of service recorded in the client tracking system. Cause: Internal control was not effective at detecting data entry errors. Effect: The Center over billed the number of units of service. The total units billed for the month of September totaled 399 instead of 168 units resulting in the grant being overcharged by the Center. Questioned Costs: Known questioned costs totaling $36,715.14. Recommendation: Management should implement controls to ensure the units of service entered into the client tracking system match the units of service performed before the request for reimbursement is submitted. Management’s Response: See corrective action plan.