FAC Explorer

Audit 348753

FY End
2024-06-30
Total Expended
$1.04M
Findings
8
Programs
6
Organization: Ignite (IL)
Year: 2024 Accepted: 2025-03-26
Auditor: Porte Brown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537521 2024-002 Significant Deficiency - B
537522 2024-003 Significant Deficiency - I
537523 2024-003 Significant Deficiency - I
537524 2024-004 Significant Deficiency Yes L
1113963 2024-002 Significant Deficiency - B
1113964 2024-003 Significant Deficiency - I
1113965 2024-003 Significant Deficiency - I
1113966 2024-004 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $291,294 Yes 1
93.550 Transitional Living for Homeless Youth $200,000 - 0
93.623 Basic Center Grant $200,000 - 0
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $149,450 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $24,287 Yes 1
97.024 Emergency Food and Shelter National Board Program $11,428 - 0

Contacts

Name Title Type
TT6SMERGSQN9 Lisa Burnett Auditee
3125685700 Megan Angle 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Ignite (the “Organization”) under programs of the federal government 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 (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, changes in net assets, or cash flows of the Organization.
Title: SUBRECIPIENTS 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: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization provided no amounts to subrecipients from the federal awards listed.
Title: NON-CASH 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization had no non-cash assistance, federal insurance, or loan guarantees to be disclosed as required by the Uniform Guidance.
Title: LOANS OUTSTANDING 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: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no loans outstanding at June 30, 2024 related to the federal awards listed.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT 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: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not receive donated personal protective equipment during the year ended June 30, 2024.

Finding Details

Finding 2024-002
Condition: Amount of salaries allocated to federal programs are not consistently supported by employee timesheets or other similar documentation. Cause: There are limited procedures in place that require reconciliation of actual hours expended to the program. Effect: Since employee salaries were not reconciled, it is possible that employees' time and related costs may be inappropriately allocated amongst functional activities, including cost allocations to federal awards program. This could result in noncompliance with the Uniform Guidance. Context: This condition occurred in 5 out of 23 payroll transactions selected for testing, whereby the payroll allocation was not reconciled to the general ledger. Recommendation: Existing timesheet reconciliation procedures should be revised. The organization should reconcile employee timesheets to amounts allocated to the grants on, at minimum, a quarterly basis, and ideally, on a monthly basis prior to the submission of vouchers or funding requests. Views of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-003
Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization did not ensure that part of the procedure was followed. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions.
Finding 2024-003
Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization did not ensure that part of the procedure was followed. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions.
Finding 2024-004
Condition: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Cause: The inaccurate reporting of these federal awards appears to be due to lack of communication and oversight in data collection. Effect: SEFA was inaccurate Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2024-002
Condition: Amount of salaries allocated to federal programs are not consistently supported by employee timesheets or other similar documentation. Cause: There are limited procedures in place that require reconciliation of actual hours expended to the program. Effect: Since employee salaries were not reconciled, it is possible that employees' time and related costs may be inappropriately allocated amongst functional activities, including cost allocations to federal awards program. This could result in noncompliance with the Uniform Guidance. Context: This condition occurred in 5 out of 23 payroll transactions selected for testing, whereby the payroll allocation was not reconciled to the general ledger. Recommendation: Existing timesheet reconciliation procedures should be revised. The organization should reconcile employee timesheets to amounts allocated to the grants on, at minimum, a quarterly basis, and ideally, on a monthly basis prior to the submission of vouchers or funding requests. Views of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-003
Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization did not ensure that part of the procedure was followed. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions.
Finding 2024-003
Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization did not ensure that part of the procedure was followed. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions.
Finding 2024-004
Condition: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Cause: The inaccurate reporting of these federal awards appears to be due to lack of communication and oversight in data collection. Effect: SEFA was inaccurate Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.