FAC Explorer

Audit 352161

FY End
2024-06-30
Total Expended
$1.94M
Findings
2
Programs
3
Organization: Ritter Center (CA)
Year: 2024 Accepted: 2025-03-31
Auditor: Vasquez & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
553476 2024-001 - Yes L
1129918 2024-001 - Yes L

Programs

ALN Program Spent Major Findings
93.224 Health Center Program Cluster $1.76M Yes 1
14.267 Continuum of Care Program $163,098 - 0
14.231 Emergency Solutions Grant Program $23,828 - 0

Contacts

Name Title Type
G1YBD1V47N16 Hector Zapeta Auditee
4154578182 Elisa Stilwell Auditor
No contacts on file

Notes to SEFA

Title: Note 2 Accounting Policies: Expenditures 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. Program expenditures in excess of the maximum reimbursement authorized or the program expenditures that were funded with nonfederal funds are excluded from the Schedule. De Minimis Rate Used: N Rate Explanation: Subject to limitations, the Center is allowed to use a provisional indirect cost rate between 9 and 20% for specific programs related to grants, contracts and agreements with the federal government for the year ended June 30, 2024, and therefore does not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures 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. Program expenditures in excess of the maximum reimbursement authorized or the program expenditures that were funded with nonfederal funds are excluded from the Schedule. Subject to limitations, the Center is allowed to use a provisional indirect cost rate between 9 and 20% for specific programs related to grants, contracts and agreements with the federal government for the year ended June 30, 2024, and therefore does not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Criteria: Per OMB Compliance Supplement under the financial reporting requirement for SF-425, Federal Financial Report (OMB No. 4040-0014), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter II, Part 200, Compliance Requirements, the annual Federal Financial Report (FFR) due dates are aligned with the Payment Management System quarterly report due dates. Condition The annual FFR for the quarter ending March 31, 2024 was submitted on November 19, 2024, which is 112 days after the required submission due date of July 30, 2024. Cause and Effect The Center had significant employee turnover during the year. As a result, the FFR was submitted late. Questioned Costs None Recommendation We recommend that the Center enhance its existing tracking process of grant report submission requirements and maintain formal documentation of reports submitted. Additionally, the Center should implement a procedure to request approval from the granting agency for federal report submission extensions in advance of the due date. Documentation of such extensions should be maintained on file. This will help ensure compliance with grant reporting requirements, as specified in the grant agreement.
Finding 2024-001
Criteria: Per OMB Compliance Supplement under the financial reporting requirement for SF-425, Federal Financial Report (OMB No. 4040-0014), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter II, Part 200, Compliance Requirements, the annual Federal Financial Report (FFR) due dates are aligned with the Payment Management System quarterly report due dates. Condition The annual FFR for the quarter ending March 31, 2024 was submitted on November 19, 2024, which is 112 days after the required submission due date of July 30, 2024. Cause and Effect The Center had significant employee turnover during the year. As a result, the FFR was submitted late. Questioned Costs None Recommendation We recommend that the Center enhance its existing tracking process of grant report submission requirements and maintain formal documentation of reports submitted. Additionally, the Center should implement a procedure to request approval from the granting agency for federal report submission extensions in advance of the due date. Documentation of such extensions should be maintained on file. This will help ensure compliance with grant reporting requirements, as specified in the grant agreement.