FAC Explorer

Audit 348981

FY End
2024-06-30
Total Expended
$1.91M
Findings
4
Programs
8
Organization: Ycc Family Crisis Center (UT)
Year: 2024 Accepted: 2025-03-27
Auditor: Shaw & CO PC Dba Bountiful Peak Advisors

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537929 2024-002 Material Weakness - I
537930 2024-003 - - I
1114371 2024-002 Material Weakness - I
1114372 2024-003 - - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $500,000 Yes 2
14.267 Continuum of Care Program $315,569 - 0
14.239 Home Investment Partnerships Program $300,000 Yes 0
16.575 Crime Victim Assistance $216,647 - 0
93.558 Temporary Assistance for Needy Families $81,879 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $76,160 - 0
10.558 Child and Adult Care Food Program $46,979 - 0
97.024 Emergency Food and Shelter National Board Program $9,000 - 0

Contacts

Name Title Type
GTNHSY2A6UK6 Denette Stanger Auditee
8013949456 Shalaun Howell Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: Note 1 - Basis of Accounting The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of YCC Family Crisis Center 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 YCC Family Crisis Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of YCC Family Crisis. Note 2 - Summary of Significant Accounting Policies (1) 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. (2) YCC Family Crisis Center has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. (3) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: YCC Family Crisis Center has elected to use the 10% 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 YCC Family Crisis Center 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 YCC Family Crisis Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of YCC Family Crisis.
Title: Summary of Significant Accounting Policies Accounting Policies: Note 1 - Basis of Accounting The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of YCC Family Crisis Center 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 YCC Family Crisis Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of YCC Family Crisis. Note 2 - Summary of Significant Accounting Policies (1) 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. (2) YCC Family Crisis Center has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. (3) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: YCC Family Crisis Center has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. (1) 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. (2) YCC Family Crisis Center has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. (3) Pass-through entity identifying numbers are presented where available.

Finding Details

Finding 2024-002
2024-002 (Material Weakness over Compliance): Insufficient Design of Procurement Policy Criteria: Under CFR 200.320, three types of procurement methods are outlined based on the dollar amount and nature of transactions. Condition: The Organization’s existing procurement policy does not outline the three methods described under CRF 200.320. The policy also does not clearly outline the conditions under which different procurement methods are required based on the dollar amount and nature of transactions. Questioned Costs: There were no questioned costs associated with this finding. Effect: This error potentially resulted in the payment of higher prices for goods and services, violating federal procurement regulations. Recommendation: The Organization should strengthen its policies, training, and monitoring related to procurement to ensure compliance with CFR 200.
Finding 2024-003
2024-003 (Noncompliance): Noncompliance with Procurement Policy Criteria: Under CFR 200.320, formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient. Formal procurement methods are competitive and require public notice. The Organization’s fiscal policies specify that a minimum of three bids are required for transactions in excess of $5,000.26. Condition: The Organization failed to follow a formal procurement method when selecting a general contractor for the construction of its transitional housing facility. Construction for the project began during the year ended June 30, 2023 and continued into the year ended June 30, 2024. Questioned Costs: There were no questioned costs associated with this finding. Effect: This error potentially resulted in the payment of higher prices for goods and services, violating federal procurement regulations. Recommendation: The Organization should strengthen its policies, training, and monitoring related to procurement.
Finding 2024-002
2024-002 (Material Weakness over Compliance): Insufficient Design of Procurement Policy Criteria: Under CFR 200.320, three types of procurement methods are outlined based on the dollar amount and nature of transactions. Condition: The Organization’s existing procurement policy does not outline the three methods described under CRF 200.320. The policy also does not clearly outline the conditions under which different procurement methods are required based on the dollar amount and nature of transactions. Questioned Costs: There were no questioned costs associated with this finding. Effect: This error potentially resulted in the payment of higher prices for goods and services, violating federal procurement regulations. Recommendation: The Organization should strengthen its policies, training, and monitoring related to procurement to ensure compliance with CFR 200.
Finding 2024-003
2024-003 (Noncompliance): Noncompliance with Procurement Policy Criteria: Under CFR 200.320, formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient. Formal procurement methods are competitive and require public notice. The Organization’s fiscal policies specify that a minimum of three bids are required for transactions in excess of $5,000.26. Condition: The Organization failed to follow a formal procurement method when selecting a general contractor for the construction of its transitional housing facility. Construction for the project began during the year ended June 30, 2023 and continued into the year ended June 30, 2024. Questioned Costs: There were no questioned costs associated with this finding. Effect: This error potentially resulted in the payment of higher prices for goods and services, violating federal procurement regulations. Recommendation: The Organization should strengthen its policies, training, and monitoring related to procurement.