FAC Explorer

Audit 349627

FY End
2024-06-30
Total Expended
$1.28M
Findings
4
Programs
7
Organization: South Valley Sanctuary, Inc. (UT)
Year: 2024 Accepted: 2025-03-28
Auditor: Shaw & CO PC Dba Bountiful Peak Advisors

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
538866 2024-001 - - N
538867 2024-002 - - N
1115308 2024-001 - - N
1115309 2024-002 - - N

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $184,233 - 0
14.239 Home Investment Partnerships Program $138,431 Yes 2
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $63,467 Yes 0
93.558 Temporary Assistance for Needy Families $35,434 - 0
93.667 Social Services Block Grant $15,000 - 0
97.024 Emergency Food and Shelter National Board Program $13,808 - 0
14.218 Community Development Block Grants/entitlement Grants $1,799 - 0

Contacts

Name Title Type
VFFXK1NYK9W7 Lindsey Boyer Auditee
8012551095 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 South Valley Sanctuary, Inc. dba South Valley Services 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 South Valley Sanctuary, Inc. dba South Valley Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of South Valley Sanctuary, Inc. dba South Valley Services. 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) South Valley Sanctuary, Inc. dba South Valley Services 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: South Valley Sanctuary, Inc. dba South Valley Services 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 South Valley Sanctuary, Inc. dba South Valley Services 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 South Valley Sanctuary, Inc. dba South Valley Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of South Valley Sanctuary, Inc. dba South Valley Services.
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 South Valley Sanctuary, Inc. dba South Valley Services 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 South Valley Sanctuary, Inc. dba South Valley Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of South Valley Sanctuary, Inc. dba South Valley Services. 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) South Valley Sanctuary, Inc. dba South Valley Services 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: South Valley Sanctuary, Inc. dba South Valley Services 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) South Valley Sanctuary, Inc. dba South Valley Services 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 2024-001
2024-001 (Noncompliance): Special Tests and Provisions – Housing Standards Criteria: Under CFR 92.209(i), housing occupied by a family receiving tenant-based assistance through the Home Investment Partnership Program must meet property standards under CFR 92.251. Housing must be inspected initially and re-inspected annually. Condition: The Organization did not perform any housing standards inspections for any recipients of tenant-based rental assistance through the Home Investment Partnership Program during the year ended June 30, 2024. Questioned Costs: There were no questioned costs associated with this finding. Effect: The U.S. Department of Housing and Urban Development establishes housing standards to ensure that housing provided through its program is decent, safe, and sanitary for low-income families, and to protect the integrity of its programs. If housing units are not inspected, these objectives may not be met. Recommendation: The Organization should improve its understanding of the housing standards and inspection requirements associated with the Home Investment Partnership Program and create policies and procedures to ensure that this compliance requirement is met for future tenant-based rent assistance units.
Finding 2024-002
2024-002 (Noncompliance): Special Tests and Provisions – Tenant Protections. Criteria: Under CFR 92.504(c), tenant-based rental assistance leases through Home Investment Partnership Program must include a written agreement between the tenant and the landlord that conforms to CFR 92.253. Condition: In a random sample of 17 leases for which tenant-based rent assistance was awarded through the Home Investment Partnership Program during the year ending June 30, 2024, 15 did not include the necessary language to conform with CFR 92.253. The Organization did not evaluate leases to ensure that the tenant protections required by CFR 92.253 were included. Questioned Costs: There were no questioned costs associated with this finding. Effect: The U.S. Department of Housing and Urban Development requires certain tenant protection language to help ensure fair housing practices, prevent discrimination, and protect low-income residents from hardship. If the required written agreements are not in place, these objectives may not be met. Recommendation: The Organization should improve its understanding of the tenant protection requirements associated with the Home Investment Partnership Program and create policies and procedures to ensure that this compliance requirement is met for future tenant-based rent assistance units.
Finding 2024-001
2024-001 (Noncompliance): Special Tests and Provisions – Housing Standards Criteria: Under CFR 92.209(i), housing occupied by a family receiving tenant-based assistance through the Home Investment Partnership Program must meet property standards under CFR 92.251. Housing must be inspected initially and re-inspected annually. Condition: The Organization did not perform any housing standards inspections for any recipients of tenant-based rental assistance through the Home Investment Partnership Program during the year ended June 30, 2024. Questioned Costs: There were no questioned costs associated with this finding. Effect: The U.S. Department of Housing and Urban Development establishes housing standards to ensure that housing provided through its program is decent, safe, and sanitary for low-income families, and to protect the integrity of its programs. If housing units are not inspected, these objectives may not be met. Recommendation: The Organization should improve its understanding of the housing standards and inspection requirements associated with the Home Investment Partnership Program and create policies and procedures to ensure that this compliance requirement is met for future tenant-based rent assistance units.
Finding 2024-002
2024-002 (Noncompliance): Special Tests and Provisions – Tenant Protections. Criteria: Under CFR 92.504(c), tenant-based rental assistance leases through Home Investment Partnership Program must include a written agreement between the tenant and the landlord that conforms to CFR 92.253. Condition: In a random sample of 17 leases for which tenant-based rent assistance was awarded through the Home Investment Partnership Program during the year ending June 30, 2024, 15 did not include the necessary language to conform with CFR 92.253. The Organization did not evaluate leases to ensure that the tenant protections required by CFR 92.253 were included. Questioned Costs: There were no questioned costs associated with this finding. Effect: The U.S. Department of Housing and Urban Development requires certain tenant protection language to help ensure fair housing practices, prevent discrimination, and protect low-income residents from hardship. If the required written agreements are not in place, these objectives may not be met. Recommendation: The Organization should improve its understanding of the tenant protection requirements associated with the Home Investment Partnership Program and create policies and procedures to ensure that this compliance requirement is met for future tenant-based rent assistance units.