FAC Explorer

Audit 348633

FY End
2024-06-30
Total Expended
$5.28M
Findings
2
Programs
5
Organization: Southwest Organizing Project (IL)
Year: 2024 Accepted: 2025-03-26
Auditor: Rubinbrown LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537436 2024-002 Material Weakness Yes M
1113878 2024-002 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $725,766 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $608,447 - 0
93.268 Immunization Cooperative Agreements $100,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $56,335 Yes 0
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $11,917 - 0

Contacts

Name Title Type
D4VALXDXHG55 Chris Brown Auditee
7734718208 Renita Duncan Auditor
No contacts on file

Notes to SEFA

Title: Basis Of Presentation Accounting Policies: Summary Of Significant 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. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Southwest Organizing Project (the Project) 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Project, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Project.

Finding Details

Finding 2024-002
Finding 2024-002 Material Weakness: Subrecipient Monitoring – Compliance and Control Finding ALN 21.027: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-through Entity: Illinois State Board of Education Criteria Or Specific Requirement: 2 CFR 200.332(a)(1) mandates that the Project inform subrecipients of specific federal award identifiers, including the award date, period of performance, federal awarding agency, Assistance Listing Number, and program name. Furthermore, 2 CFR 200.332(d) requires the Project to review subrecipient financial and performance reports, including single audit reports. Accurate award information allows subrecipients to fulfill their reporting obligations correctly and ensures that federal funds are used appropriately and for the intended purposes. Condition: The audit revealed that management did not provide subrecipients with accurate award information in all instances. Additionally, the review of subrecipient single audit reports was not included in the Project's established monitoring procedures. Cause: Management does not have an internal control process in place to ensure proper subrecipient monitoring. Effect: Failure to communicate all required federal award identifiers to subrecipients may result in their non-compliance with the federal program requirements. Questioned Costs: None Context: A review of a sample of 8 subrecipient awards and correspondence revealed that one subrecipient submitted a filing to the Federal Audit Clearinghouse with an incorrect Assistance Listing Number recorded on their data collection form. Additionally, all 16 subrecipients received grant agreements with an incorrect Assistance Listing Number. Identification As A Repeat Finding: 2023-003 Recommendation: We recommend that all subrecipient grant agreements are updated to include appropriate grant information set forth by 2 CFR 200.332(a)(1) and 2 CFR 200.332(d). Views Of Responsible Officials And Planned Corrective Action: An adequate subrecipient risk assessment policy will be put in place to evaluate and monitor subrecipients. Southwest Organizing Project will provide subrecipients with all required Federal awards identifiers. Edith Robles will ensure that Federal award identifiers are included in subrecipients' Grant Agreements.
Finding 2024-002
Finding 2024-002 Material Weakness: Subrecipient Monitoring – Compliance and Control Finding ALN 21.027: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-through Entity: Illinois State Board of Education Criteria Or Specific Requirement: 2 CFR 200.332(a)(1) mandates that the Project inform subrecipients of specific federal award identifiers, including the award date, period of performance, federal awarding agency, Assistance Listing Number, and program name. Furthermore, 2 CFR 200.332(d) requires the Project to review subrecipient financial and performance reports, including single audit reports. Accurate award information allows subrecipients to fulfill their reporting obligations correctly and ensures that federal funds are used appropriately and for the intended purposes. Condition: The audit revealed that management did not provide subrecipients with accurate award information in all instances. Additionally, the review of subrecipient single audit reports was not included in the Project's established monitoring procedures. Cause: Management does not have an internal control process in place to ensure proper subrecipient monitoring. Effect: Failure to communicate all required federal award identifiers to subrecipients may result in their non-compliance with the federal program requirements. Questioned Costs: None Context: A review of a sample of 8 subrecipient awards and correspondence revealed that one subrecipient submitted a filing to the Federal Audit Clearinghouse with an incorrect Assistance Listing Number recorded on their data collection form. Additionally, all 16 subrecipients received grant agreements with an incorrect Assistance Listing Number. Identification As A Repeat Finding: 2023-003 Recommendation: We recommend that all subrecipient grant agreements are updated to include appropriate grant information set forth by 2 CFR 200.332(a)(1) and 2 CFR 200.332(d). Views Of Responsible Officials And Planned Corrective Action: An adequate subrecipient risk assessment policy will be put in place to evaluate and monitor subrecipients. Southwest Organizing Project will provide subrecipients with all required Federal awards identifiers. Edith Robles will ensure that Federal award identifiers are included in subrecipients' Grant Agreements.