FAC Explorer

Audit 348524

FY End
2024-06-30
Total Expended
$2.88M
Findings
2
Programs
4
Organization: United Way of Monterey County (CA)
Year: 2024 Accepted: 2025-03-26
Auditor: Hutchinson and Bloodgood LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537283 2024-001 Significant Deficiency - ABEH
1113725 2024-001 Significant Deficiency - ABEH

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $2.44M Yes 1
94.006 Americorps State and National 94.006 $331,203 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $57,193 - 0
93.569 Community Services Block Grant $55,500 - 0

Contacts

Name Title Type
D24CKKFDHH75 Katy Auditee
8313728026 Kim Said Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1. BASIS OF ACCOUNTING Accounting Policies: The accompanying schedule of expenditures of federal awards includes the Federal award activity of United Way of Monterey County, Inc. (the “Organization”), under programs of the federal government for the year ended June 30, 2024, 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 the Organization, it is not intended to and does not present the financial position, activities, or cash flows of the Organization. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the Federal award activity of United Way of Monterey County, Inc. (the “Organization”), under programs of the federal government for the year ended June 30, 2024, 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 the Organization, it is not intended to and does not present the financial position, activities, or cash flows of the Organization.
Title: NOTE 2. PROGRAM COSTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the Federal award activity of United Way of Monterey County, Inc. (the “Organization”), under programs of the federal government for the year ended June 30, 2024, 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 the Organization, it is not intended to and does not present the financial position, activities, or cash flows of the Organization. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The amounts shown as current year expenses represent only the federal portion of the program costs. Entire program costs, including the Organization's portion, may be more than shown.
Title: NOTE 3. FEDERAL INDIRECT RATE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the Federal award activity of United Way of Monterey County, Inc. (the “Organization”), under programs of the federal government for the year ended June 30, 2024, 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 the Organization, it is not intended to and does not present the financial position, activities, or cash flows of the Organization. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Criteria: United Way of Monterey County (“UWMC”) must establish and maintain effective internal controls over subrecipient monitoring of Emergency Rental Assistance Program (ERAP) federal awards with pass through agencies, contracted with UWMC to assist in administering ERAP awards. Condition: UWMC contracts with partner agencies to determine eligibility and distribute ERAP funding. UWMC depends on these partner agencies to thoroughly review and maintain appropriate documentation verifying the eligibility of recipients for ERAP funding. Cause: During the single audit for the fiscal year ending June 30, 2024, a partner agency failed to provide documentation verifying the eligibility of one recipient for ERAP funding. Effect: There may be end recipients that did not meet the eligibility requirements to receive ERAP funding. Recommendation: We recommend that UWMC collaborate with partner agencies to ensure their control documentation requirements align with federal guidelines. This will help guarantee that federal funds are accurately accounted for and that partner agencies maintain proper controls over the required documentation for approved ERAP recipients. Additionally, partner agencies should be required to attest to meeting all documentation requirements before reimbursement. Management’s Response: In response to this finding, the Vice President of Finance is responsible for oversight of future monitoring visits with partners who receive federal direct financial assistance. There will be an ERAP closeout monitoring visit done with all ERAP partners who received direct financial assistance since the inception of the ERAP program to verify their record and retention procedures. Any record of noncompliance will be documented accordingly.
Finding 2024-001
Criteria: United Way of Monterey County (“UWMC”) must establish and maintain effective internal controls over subrecipient monitoring of Emergency Rental Assistance Program (ERAP) federal awards with pass through agencies, contracted with UWMC to assist in administering ERAP awards. Condition: UWMC contracts with partner agencies to determine eligibility and distribute ERAP funding. UWMC depends on these partner agencies to thoroughly review and maintain appropriate documentation verifying the eligibility of recipients for ERAP funding. Cause: During the single audit for the fiscal year ending June 30, 2024, a partner agency failed to provide documentation verifying the eligibility of one recipient for ERAP funding. Effect: There may be end recipients that did not meet the eligibility requirements to receive ERAP funding. Recommendation: We recommend that UWMC collaborate with partner agencies to ensure their control documentation requirements align with federal guidelines. This will help guarantee that federal funds are accurately accounted for and that partner agencies maintain proper controls over the required documentation for approved ERAP recipients. Additionally, partner agencies should be required to attest to meeting all documentation requirements before reimbursement. Management’s Response: In response to this finding, the Vice President of Finance is responsible for oversight of future monitoring visits with partners who receive federal direct financial assistance. There will be an ERAP closeout monitoring visit done with all ERAP partners who received direct financial assistance since the inception of the ERAP program to verify their record and retention procedures. Any record of noncompliance will be documented accordingly.