FAC Explorer

Audit 350594

FY End
2024-06-30
Total Expended
$864,163
Findings
2
Programs
2
Organization: Integrated Living, Inc. (KS)
Year: 2024 Accepted: 2025-03-31
Auditor: Ssc CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
540990 2024-002 Significant Deficiency Yes P
1117432 2024-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
14.181 Supportive Housing for Persons with Disabilities $849,700 Yes 1
14.195 Project-Based Rental Assistance (pbra) $14,463 - 0

Contacts

Name Title Type
Q6QNLNRG6365 John Griffin Auditee
7852425035 Addyson McKenna Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported in 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: In accordance with Section 2 U.S. Code of Federal Regulations Part 200.412 the Organization is allowed to elect to use the ten percent de minimis indirect cost rate. The Organization has elected to not use this rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Integrated Living, Inc. (the Organization) and is presented on the accrual basis of accounting. 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: LOANS OUTSTANDING AT YEAR END Accounting Policies: Expenditures reported in 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: In accordance with Section 2 U.S. Code of Federal Regulations Part 200.412 the Organization is allowed to elect to use the ten percent de minimis indirect cost rate. The Organization has elected to not use this rate. The Organization’s outstanding loan balances with the U.S. Department of Housing and Urban Development as of June 30, 2024 totaled $849,700.

Finding Details

Finding 2024-002
2024-002 Written Procedures of Internal Control over Compliance (Significant Deficiency) Federal Agency: Department of Housing and Urban Development Program Name: Section 811 Supportive Housing for Person with Disabilities Assistance Listing Number: 14.181 HUD Project Number: 102-HD018 Award period: Year ended June 30, 2024 Criteria: According to 2 CFR 200, Subparts D and E an Organization is required to maintain written policies for the internal control over compliance of federal awards. Condition: The Organization does not maintain these written policies for the internal control over compliance of federal awards. Cause: The Organization’s policies and procedures were not designed to include written policies for the internal control over compliance of federal awards. Effect: The Organization's lack of written policies for the internal control over compliance of federal awards increases the risk of non compliance of its major federal programs. Recommendation: We recommend that the Organization develop written policies for the internal control over compliance of federal awards. Repeat Finding: Yes. Prior year reference number 2023-003. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and plans to develop proper written policies for the internal control over compliance of federal awards.
Finding 2024-002
2024-002 Written Procedures of Internal Control over Compliance (Significant Deficiency) Federal Agency: Department of Housing and Urban Development Program Name: Section 811 Supportive Housing for Person with Disabilities Assistance Listing Number: 14.181 HUD Project Number: 102-HD018 Award period: Year ended June 30, 2024 Criteria: According to 2 CFR 200, Subparts D and E an Organization is required to maintain written policies for the internal control over compliance of federal awards. Condition: The Organization does not maintain these written policies for the internal control over compliance of federal awards. Cause: The Organization’s policies and procedures were not designed to include written policies for the internal control over compliance of federal awards. Effect: The Organization's lack of written policies for the internal control over compliance of federal awards increases the risk of non compliance of its major federal programs. Recommendation: We recommend that the Organization develop written policies for the internal control over compliance of federal awards. Repeat Finding: Yes. Prior year reference number 2023-003. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and plans to develop proper written policies for the internal control over compliance of federal awards.