Audit 347196

FY End
2023-06-30
Total Expended
$5.98M
Findings
16
Programs
14
Organization: Ruby's Place (CA)
Year: 2023 Accepted: 2025-03-20

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
529207 2023-005 Significant Deficiency - M
529208 2023-005 Significant Deficiency - M
529209 2023-005 Significant Deficiency - M
529210 2023-005 Significant Deficiency - M
529211 2023-005 Significant Deficiency - M
529212 2023-005 Significant Deficiency - M
529213 2023-005 Significant Deficiency - M
529214 2023-005 Significant Deficiency - M
1105649 2023-005 Significant Deficiency - M
1105650 2023-005 Significant Deficiency - M
1105651 2023-005 Significant Deficiency - M
1105652 2023-005 Significant Deficiency - M
1105653 2023-005 Significant Deficiency - M
1105654 2023-005 Significant Deficiency - M
1105655 2023-005 Significant Deficiency - M
1105656 2023-005 Significant Deficiency - M

Contacts

Name Title Type
G4RFCLEZWRN5 Debi Himovitz Auditee
5102393020 Stephen MacHinski Auditor
No contacts on file

Notes to SEFA

Title: 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 allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: RP has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Ruby’s Place, Inc. (“RP”) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with 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 RP, it is not intended to and does not present the financial position, changes in net assets or cash flows of RP.
Title: Nonmonetary Assistance 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 allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: RP has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Nonmonetary assistance is reported in the Schedule based on the amount disbursed or received. RP received no nonmonetary assistance for the year ended June 30, 2023.

Finding Details

2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.
2023-005: Subrecipient Monitoring FALN: 16.320 Program or Cluster Name: Services for Trafficking Victims Agency: U.S. Department of Justice Criteria: RP must maintain a subrecipient monitoring checklist for each subrecipient it works with. Maintenance of monitoring checklists ensure that reporting timelines are met in accordance with federal grant agreements and that waste and abuse of federal awards are identified timely. Condition: Subrecipient monitoring is being done by RP for each subrecipient organization. However, a routine and comprehensive checklist is not maintained for each subrecipient organization that RP works with. Furthermore, RP did not consistently communicate reporting timelines as outlined by the federal awarding agencies. Finally, while there was evidence of subrecipient review, signed reports indicating evidence of review by multiple RP personnel were not consistently maintained. Cause: Due to the turnover in finance personnel during fiscal 2023 and in the past, there has been a loss of institutional knowledge among RP personnel regarding grant compliance requirements and best practices. Effect: There is a lack of appropriate oversight and monitoring of the underlying subrecipient organizations by RP. The lack of consistent oversight opens up the opportunity for potential waste and abuse of federal funding and resources by the underlying subrecipient organization. Repeat Finding: No Recommendation: We recommend that RP consistently fills out a Subrecipient Monitoring Checklist for each subrecipient organization. Management’s Response: See Corrective Action Plan.