FAC Explorer

Audit 348481

FY End
2024-06-30
Total Expended
$1.50M
Findings
18
Programs
8
Organization: Youth Shelters and Family Services, Inc. (NM)
Year: 2024 Accepted: 2025-03-26
Auditor: Hinkle + Landers PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537253 2024-002 Significant Deficiency - P
537254 2024-002 Significant Deficiency - P
537255 2024-002 Significant Deficiency - P
537256 2024-002 Significant Deficiency - P
537257 2024-002 Significant Deficiency - P
537258 2024-002 Significant Deficiency - P
537259 2024-002 Significant Deficiency - P
537260 2024-002 Significant Deficiency - P
537261 2024-002 Significant Deficiency - P
1113695 2024-002 Significant Deficiency - P
1113696 2024-002 Significant Deficiency - P
1113697 2024-002 Significant Deficiency - P
1113698 2024-002 Significant Deficiency - P
1113699 2024-002 Significant Deficiency - P
1113700 2024-002 Significant Deficiency - P
1113701 2024-002 Significant Deficiency - P
1113702 2024-002 Significant Deficiency - P
1113703 2024-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $656,797 Yes 1
93.550 Transitional Living for Homeless Youth $272,351 - 1
93.623 Basic Center Grant $199,994 - 1
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $150,000 - 1
14.239 Home Investment Partnerships Program $62,180 - 1
14.218 Community Development Block Grants/entitlement Grants $20,000 - 1
10.555 National School Lunch Program $8,850 - 1
10.558 Child and Adult Care Food Program $432 - 1

Contacts

Name Title Type
T374ZTKNZCE6 Heather Hoffman Auditee
5059830586 Farley Vener Auditor
No contacts on file

Notes to SEFA

Title: Non-cash assistance Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the organization and is presented on the accrual basis of accounting. 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). De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. None
Title: Capital advances Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the organization and is presented on the accrual basis of accounting. 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). De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Capital advance balances as of June 30, 2024 are as follows: As there are no continuing compliance requirements, the outstanding balance is not included in the schedule of expenditures of federal awards. See Note N in Notes to Financial Statements, for more information on the capital advances noted above.

Finding Details

Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Finding 2024-002
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.