FAC Explorer

Audit 351635

FY End
2024-06-30
Total Expended
$1.00M
Findings
16
Programs
1
Organization: New Endeavors by Women (DC)
Year: 2024 Accepted: 2025-03-31
Auditor: Gelman Rosenberg & Freedman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
547392 2024-002 Significant Deficiency Yes P
547393 2024-003 Significant Deficiency - I
547394 2024-002 Significant Deficiency Yes P
547395 2024-003 Significant Deficiency - I
547396 2024-002 Significant Deficiency Yes P
547397 2024-003 Significant Deficiency - I
547398 2024-002 Significant Deficiency Yes P
547399 2024-003 Significant Deficiency - I
1123834 2024-002 Significant Deficiency Yes P
1123835 2024-003 Significant Deficiency - I
1123836 2024-002 Significant Deficiency Yes P
1123837 2024-003 Significant Deficiency - I
1123838 2024-002 Significant Deficiency Yes P
1123839 2024-003 Significant Deficiency - I
1123840 2024-002 Significant Deficiency Yes P
1123841 2024-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.235 Supportive Housing Program $143,649 Yes 2

Contacts

Name Title Type
PFK6H8F57MS1 Wanda Steptoe Auditee
2026825825 Lindsay Dean Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. NEW has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal award activity of NEW 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 NEW, it is not intended to and does not present the financial position, changes in net assets or cash flows of NEW.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. NEW has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. NEW has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 3. Reconciliation from Schedule of Expenditures of Federal Awards to the Financial Statements Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. NEW has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures per Schedule of Expenditures of Federal awards $ 1,001,255 Other non-Federal grants 1,016,208 FEDERAL AND NON-FEDERAL GRANTS PER THE STATEMENT OF ACTIVITIES AND CHANGE IN NET ASSETS $ 2,017,463

Finding Details

Finding 2024-002
Finding 2024-002: Support for Schedule of Expenditures of Federal Awards in the Accounting System Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: In accordance with CFR 200.302 (financial management) the auditee must be able to identify all Federal awards received and expenses and the Federal programs under which they were received. Condition: Detailed invoices were available to support the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA), however, the expenses had not been accurately classified by award within the general ledger. It is not possible to extract a program income statement to support the expenditures reported for each grant within the Federal program from the accounting system. Cause: Although they do have categories set up by program, NEW was not tracking the charges reimbursed by the Federal Government separately within the general ledger. Effect or Potential Effect: If the information on the SEFA cannot be traced back to the information within the accounting system, there is an increased potential for inaccurate reporting. Questioned Costs: None noted. Context: The account structure was not set up to track the expenses charged to the Federal Government separately from other programs. Identification as a Repeat Finding, if Applicable: Finding 2022-002, 2023-002 Recommendation: We recommend that NEW ensure that support for the Schedule of Expenditures of Federal Awards (SEFA) can be extracted from the accounting system.
Finding 2024-003
Finding 2024-003: Procurement Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, paragraph 318 “General procurement standards” states that the non-Federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards. Furthermore, paragraph 319 “Competition” states that all procurement transactions must be conducted in a manner providing full and open competition consistent with these standards. Condition: NEW has a procurement policy, which requires full and open competition for purchases of goods and services in excess of a certain threshold. We noted an instance where procurement procedures were not performed on certain purchases in excess of the threshold during the fiscal year. Cause: NEW failed to adhere to its procurement policy, resulting in noncompliance with Federal standards. Effect or Potential Effect: NEW may have disallowed costs for not properly procuring goods or services. Questioned Costs: $36,061 Context: NEW is at risk of entering into contracts for goods or services under Federal awards that were not adequately procured based on the regulations in the Uniform Guidance and the awarding agency or pass-through entity could disallow the costs paid for the goods or services.Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that NEW ensure its policy is distributed and communicated in a formal manner to its employees, and that management properly enforce compliance with its policy. All procurement actions should be clearly documented in writing and maintained in the vendor or contractor files.
Finding 2024-002
Finding 2024-002: Support for Schedule of Expenditures of Federal Awards in the Accounting System Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: In accordance with CFR 200.302 (financial management) the auditee must be able to identify all Federal awards received and expenses and the Federal programs under which they were received. Condition: Detailed invoices were available to support the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA), however, the expenses had not been accurately classified by award within the general ledger. It is not possible to extract a program income statement to support the expenditures reported for each grant within the Federal program from the accounting system. Cause: Although they do have categories set up by program, NEW was not tracking the charges reimbursed by the Federal Government separately within the general ledger. Effect or Potential Effect: If the information on the SEFA cannot be traced back to the information within the accounting system, there is an increased potential for inaccurate reporting. Questioned Costs: None noted. Context: The account structure was not set up to track the expenses charged to the Federal Government separately from other programs. Identification as a Repeat Finding, if Applicable: Finding 2022-002, 2023-002 Recommendation: We recommend that NEW ensure that support for the Schedule of Expenditures of Federal Awards (SEFA) can be extracted from the accounting system.
Finding 2024-003
Finding 2024-003: Procurement Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, paragraph 318 “General procurement standards” states that the non-Federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards. Furthermore, paragraph 319 “Competition” states that all procurement transactions must be conducted in a manner providing full and open competition consistent with these standards. Condition: NEW has a procurement policy, which requires full and open competition for purchases of goods and services in excess of a certain threshold. We noted an instance where procurement procedures were not performed on certain purchases in excess of the threshold during the fiscal year. Cause: NEW failed to adhere to its procurement policy, resulting in noncompliance with Federal standards. Effect or Potential Effect: NEW may have disallowed costs for not properly procuring goods or services. Questioned Costs: $36,061 Context: NEW is at risk of entering into contracts for goods or services under Federal awards that were not adequately procured based on the regulations in the Uniform Guidance and the awarding agency or pass-through entity could disallow the costs paid for the goods or services.Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that NEW ensure its policy is distributed and communicated in a formal manner to its employees, and that management properly enforce compliance with its policy. All procurement actions should be clearly documented in writing and maintained in the vendor or contractor files.
Finding 2024-002
Finding 2024-002: Support for Schedule of Expenditures of Federal Awards in the Accounting System Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: In accordance with CFR 200.302 (financial management) the auditee must be able to identify all Federal awards received and expenses and the Federal programs under which they were received. Condition: Detailed invoices were available to support the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA), however, the expenses had not been accurately classified by award within the general ledger. It is not possible to extract a program income statement to support the expenditures reported for each grant within the Federal program from the accounting system. Cause: Although they do have categories set up by program, NEW was not tracking the charges reimbursed by the Federal Government separately within the general ledger. Effect or Potential Effect: If the information on the SEFA cannot be traced back to the information within the accounting system, there is an increased potential for inaccurate reporting. Questioned Costs: None noted. Context: The account structure was not set up to track the expenses charged to the Federal Government separately from other programs. Identification as a Repeat Finding, if Applicable: Finding 2022-002, 2023-002 Recommendation: We recommend that NEW ensure that support for the Schedule of Expenditures of Federal Awards (SEFA) can be extracted from the accounting system.
Finding 2024-003
Finding 2024-003: Procurement Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, paragraph 318 “General procurement standards” states that the non-Federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards. Furthermore, paragraph 319 “Competition” states that all procurement transactions must be conducted in a manner providing full and open competition consistent with these standards. Condition: NEW has a procurement policy, which requires full and open competition for purchases of goods and services in excess of a certain threshold. We noted an instance where procurement procedures were not performed on certain purchases in excess of the threshold during the fiscal year. Cause: NEW failed to adhere to its procurement policy, resulting in noncompliance with Federal standards. Effect or Potential Effect: NEW may have disallowed costs for not properly procuring goods or services. Questioned Costs: $36,061 Context: NEW is at risk of entering into contracts for goods or services under Federal awards that were not adequately procured based on the regulations in the Uniform Guidance and the awarding agency or pass-through entity could disallow the costs paid for the goods or services.Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that NEW ensure its policy is distributed and communicated in a formal manner to its employees, and that management properly enforce compliance with its policy. All procurement actions should be clearly documented in writing and maintained in the vendor or contractor files.
Finding 2024-002
Finding 2024-002: Support for Schedule of Expenditures of Federal Awards in the Accounting System Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: In accordance with CFR 200.302 (financial management) the auditee must be able to identify all Federal awards received and expenses and the Federal programs under which they were received. Condition: Detailed invoices were available to support the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA), however, the expenses had not been accurately classified by award within the general ledger. It is not possible to extract a program income statement to support the expenditures reported for each grant within the Federal program from the accounting system. Cause: Although they do have categories set up by program, NEW was not tracking the charges reimbursed by the Federal Government separately within the general ledger. Effect or Potential Effect: If the information on the SEFA cannot be traced back to the information within the accounting system, there is an increased potential for inaccurate reporting. Questioned Costs: None noted. Context: The account structure was not set up to track the expenses charged to the Federal Government separately from other programs. Identification as a Repeat Finding, if Applicable: Finding 2022-002, 2023-002 Recommendation: We recommend that NEW ensure that support for the Schedule of Expenditures of Federal Awards (SEFA) can be extracted from the accounting system.
Finding 2024-003
Finding 2024-003: Procurement Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, paragraph 318 “General procurement standards” states that the non-Federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards. Furthermore, paragraph 319 “Competition” states that all procurement transactions must be conducted in a manner providing full and open competition consistent with these standards. Condition: NEW has a procurement policy, which requires full and open competition for purchases of goods and services in excess of a certain threshold. We noted an instance where procurement procedures were not performed on certain purchases in excess of the threshold during the fiscal year. Cause: NEW failed to adhere to its procurement policy, resulting in noncompliance with Federal standards. Effect or Potential Effect: NEW may have disallowed costs for not properly procuring goods or services. Questioned Costs: $36,061 Context: NEW is at risk of entering into contracts for goods or services under Federal awards that were not adequately procured based on the regulations in the Uniform Guidance and the awarding agency or pass-through entity could disallow the costs paid for the goods or services.Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that NEW ensure its policy is distributed and communicated in a formal manner to its employees, and that management properly enforce compliance with its policy. All procurement actions should be clearly documented in writing and maintained in the vendor or contractor files.
Finding 2024-002
Finding 2024-002: Support for Schedule of Expenditures of Federal Awards in the Accounting System Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: In accordance with CFR 200.302 (financial management) the auditee must be able to identify all Federal awards received and expenses and the Federal programs under which they were received. Condition: Detailed invoices were available to support the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA), however, the expenses had not been accurately classified by award within the general ledger. It is not possible to extract a program income statement to support the expenditures reported for each grant within the Federal program from the accounting system. Cause: Although they do have categories set up by program, NEW was not tracking the charges reimbursed by the Federal Government separately within the general ledger. Effect or Potential Effect: If the information on the SEFA cannot be traced back to the information within the accounting system, there is an increased potential for inaccurate reporting. Questioned Costs: None noted. Context: The account structure was not set up to track the expenses charged to the Federal Government separately from other programs. Identification as a Repeat Finding, if Applicable: Finding 2022-002, 2023-002 Recommendation: We recommend that NEW ensure that support for the Schedule of Expenditures of Federal Awards (SEFA) can be extracted from the accounting system.
Finding 2024-003
Finding 2024-003: Procurement Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, paragraph 318 “General procurement standards” states that the non-Federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards. Furthermore, paragraph 319 “Competition” states that all procurement transactions must be conducted in a manner providing full and open competition consistent with these standards. Condition: NEW has a procurement policy, which requires full and open competition for purchases of goods and services in excess of a certain threshold. We noted an instance where procurement procedures were not performed on certain purchases in excess of the threshold during the fiscal year. Cause: NEW failed to adhere to its procurement policy, resulting in noncompliance with Federal standards. Effect or Potential Effect: NEW may have disallowed costs for not properly procuring goods or services. Questioned Costs: $36,061 Context: NEW is at risk of entering into contracts for goods or services under Federal awards that were not adequately procured based on the regulations in the Uniform Guidance and the awarding agency or pass-through entity could disallow the costs paid for the goods or services.Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that NEW ensure its policy is distributed and communicated in a formal manner to its employees, and that management properly enforce compliance with its policy. All procurement actions should be clearly documented in writing and maintained in the vendor or contractor files.
Finding 2024-002
Finding 2024-002: Support for Schedule of Expenditures of Federal Awards in the Accounting System Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: In accordance with CFR 200.302 (financial management) the auditee must be able to identify all Federal awards received and expenses and the Federal programs under which they were received. Condition: Detailed invoices were available to support the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA), however, the expenses had not been accurately classified by award within the general ledger. It is not possible to extract a program income statement to support the expenditures reported for each grant within the Federal program from the accounting system. Cause: Although they do have categories set up by program, NEW was not tracking the charges reimbursed by the Federal Government separately within the general ledger. Effect or Potential Effect: If the information on the SEFA cannot be traced back to the information within the accounting system, there is an increased potential for inaccurate reporting. Questioned Costs: None noted. Context: The account structure was not set up to track the expenses charged to the Federal Government separately from other programs. Identification as a Repeat Finding, if Applicable: Finding 2022-002, 2023-002 Recommendation: We recommend that NEW ensure that support for the Schedule of Expenditures of Federal Awards (SEFA) can be extracted from the accounting system.
Finding 2024-003
Finding 2024-003: Procurement Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, paragraph 318 “General procurement standards” states that the non-Federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards. Furthermore, paragraph 319 “Competition” states that all procurement transactions must be conducted in a manner providing full and open competition consistent with these standards. Condition: NEW has a procurement policy, which requires full and open competition for purchases of goods and services in excess of a certain threshold. We noted an instance where procurement procedures were not performed on certain purchases in excess of the threshold during the fiscal year. Cause: NEW failed to adhere to its procurement policy, resulting in noncompliance with Federal standards. Effect or Potential Effect: NEW may have disallowed costs for not properly procuring goods or services. Questioned Costs: $36,061 Context: NEW is at risk of entering into contracts for goods or services under Federal awards that were not adequately procured based on the regulations in the Uniform Guidance and the awarding agency or pass-through entity could disallow the costs paid for the goods or services.Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that NEW ensure its policy is distributed and communicated in a formal manner to its employees, and that management properly enforce compliance with its policy. All procurement actions should be clearly documented in writing and maintained in the vendor or contractor files.
Finding 2024-002
Finding 2024-002: Support for Schedule of Expenditures of Federal Awards in the Accounting System Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: In accordance with CFR 200.302 (financial management) the auditee must be able to identify all Federal awards received and expenses and the Federal programs under which they were received. Condition: Detailed invoices were available to support the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA), however, the expenses had not been accurately classified by award within the general ledger. It is not possible to extract a program income statement to support the expenditures reported for each grant within the Federal program from the accounting system. Cause: Although they do have categories set up by program, NEW was not tracking the charges reimbursed by the Federal Government separately within the general ledger. Effect or Potential Effect: If the information on the SEFA cannot be traced back to the information within the accounting system, there is an increased potential for inaccurate reporting. Questioned Costs: None noted. Context: The account structure was not set up to track the expenses charged to the Federal Government separately from other programs. Identification as a Repeat Finding, if Applicable: Finding 2022-002, 2023-002 Recommendation: We recommend that NEW ensure that support for the Schedule of Expenditures of Federal Awards (SEFA) can be extracted from the accounting system.
Finding 2024-003
Finding 2024-003: Procurement Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, paragraph 318 “General procurement standards” states that the non-Federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards. Furthermore, paragraph 319 “Competition” states that all procurement transactions must be conducted in a manner providing full and open competition consistent with these standards. Condition: NEW has a procurement policy, which requires full and open competition for purchases of goods and services in excess of a certain threshold. We noted an instance where procurement procedures were not performed on certain purchases in excess of the threshold during the fiscal year. Cause: NEW failed to adhere to its procurement policy, resulting in noncompliance with Federal standards. Effect or Potential Effect: NEW may have disallowed costs for not properly procuring goods or services. Questioned Costs: $36,061 Context: NEW is at risk of entering into contracts for goods or services under Federal awards that were not adequately procured based on the regulations in the Uniform Guidance and the awarding agency or pass-through entity could disallow the costs paid for the goods or services.Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that NEW ensure its policy is distributed and communicated in a formal manner to its employees, and that management properly enforce compliance with its policy. All procurement actions should be clearly documented in writing and maintained in the vendor or contractor files.
Finding 2024-002
Finding 2024-002: Support for Schedule of Expenditures of Federal Awards in the Accounting System Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: In accordance with CFR 200.302 (financial management) the auditee must be able to identify all Federal awards received and expenses and the Federal programs under which they were received. Condition: Detailed invoices were available to support the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA), however, the expenses had not been accurately classified by award within the general ledger. It is not possible to extract a program income statement to support the expenditures reported for each grant within the Federal program from the accounting system. Cause: Although they do have categories set up by program, NEW was not tracking the charges reimbursed by the Federal Government separately within the general ledger. Effect or Potential Effect: If the information on the SEFA cannot be traced back to the information within the accounting system, there is an increased potential for inaccurate reporting. Questioned Costs: None noted. Context: The account structure was not set up to track the expenses charged to the Federal Government separately from other programs. Identification as a Repeat Finding, if Applicable: Finding 2022-002, 2023-002 Recommendation: We recommend that NEW ensure that support for the Schedule of Expenditures of Federal Awards (SEFA) can be extracted from the accounting system.
Finding 2024-003
Finding 2024-003: Procurement Information on the Federal Programs: ALN 14.235 Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, paragraph 318 “General procurement standards” states that the non-Federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards. Furthermore, paragraph 319 “Competition” states that all procurement transactions must be conducted in a manner providing full and open competition consistent with these standards. Condition: NEW has a procurement policy, which requires full and open competition for purchases of goods and services in excess of a certain threshold. We noted an instance where procurement procedures were not performed on certain purchases in excess of the threshold during the fiscal year. Cause: NEW failed to adhere to its procurement policy, resulting in noncompliance with Federal standards. Effect or Potential Effect: NEW may have disallowed costs for not properly procuring goods or services. Questioned Costs: $36,061 Context: NEW is at risk of entering into contracts for goods or services under Federal awards that were not adequately procured based on the regulations in the Uniform Guidance and the awarding agency or pass-through entity could disallow the costs paid for the goods or services.Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that NEW ensure its policy is distributed and communicated in a formal manner to its employees, and that management properly enforce compliance with its policy. All procurement actions should be clearly documented in writing and maintained in the vendor or contractor files.