FAC Explorer

Audit 353129

FY End
2024-09-30
Total Expended
$6.77M
Findings
4
Programs
14
Organization: Latin American Youth Center (DC)
Year: 2024 Accepted: 2025-04-09
Auditor: Gelman Rosenberg & Freedman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554487 2024-001 Significant Deficiency - L
554488 2024-001 Significant Deficiency - L
1130929 2024-001 Significant Deficiency - L
1130930 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.676 Unaccompanied Children Program $1.66M Yes 0
17.259 Wioa Youth Activities $672,380 - 0
93.788 Opioid Str $417,468 - 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $368,429 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $284,494 - 0
84.287C Twenty-First Century Continuation $270,433 - 0
66.466 Geographic Programs - Chesapeake Bay Program $230,705 - 0
93.550 Transitional Living for Homeless Youth $196,071 - 0
84.287 Twenty-First Century Community Learning Centers $193,260 - 0
93.623 Basic Center Grant $181,723 - 0
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $149,999 - 0
14.276 Youth Homelessness Demonstration Program $123,565 Yes 1
94.006 Americorps State and National 94.006 $31,913 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $29,733 - 0

Contacts

Name Title Type
C89ALDVJ4VJ3 Joseph Lojo Auditee
2023192225 Ricardo Trujillo 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, as applicable, either the cost principles in OMB Circular A- 122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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. the Center has elected not to use the 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 the Center under programs of the Federal Government for the year ended September 30, 2024. Information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule presents only a selected portion of the operations of the Center; accordingly, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Center.
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, as applicable, either the cost principles in OMB Circular A- 122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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. the Center has elected not to use the 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, as applicable, either the cost principles in OMB Circular A- 122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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. the Center has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Program: 14.276 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardees awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified one instance in which the Center did not submit a sub-recipient's FFATA report. Cause: The Center does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: The Center was not in compliance with FFATA reporting requirements. Questioned Costs: None noted. Context: We performed statistical sampling procedures over the Center's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. 1 out of 1 samples were missing the FFATA requirement. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that the Center clearly communicate FFATA reporting requirements to responsible staff, and conduct regular training's to ensure that there is an understanding of requirements to be in compliance with FFATA.
Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Program: 14.276 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardees awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified one instance in which the Center did not submit a sub-recipient's FFATA report. Cause: The Center does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: The Center was not in compliance with FFATA reporting requirements. Questioned Costs: None noted. Context: We performed statistical sampling procedures over the Center's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. 1 out of 1 samples were missing the FFATA requirement. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that the Center clearly communicate FFATA reporting requirements to responsible staff, and conduct regular training's to ensure that there is an understanding of requirements to be in compliance with FFATA.
Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Program: 14.276 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardees awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified one instance in which the Center did not submit a sub-recipient's FFATA report. Cause: The Center does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: The Center was not in compliance with FFATA reporting requirements. Questioned Costs: None noted. Context: We performed statistical sampling procedures over the Center's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. 1 out of 1 samples were missing the FFATA requirement. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that the Center clearly communicate FFATA reporting requirements to responsible staff, and conduct regular training's to ensure that there is an understanding of requirements to be in compliance with FFATA.
Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Program: 14.276 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardees awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified one instance in which the Center did not submit a sub-recipient's FFATA report. Cause: The Center does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: The Center was not in compliance with FFATA reporting requirements. Questioned Costs: None noted. Context: We performed statistical sampling procedures over the Center's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. 1 out of 1 samples were missing the FFATA requirement. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that the Center clearly communicate FFATA reporting requirements to responsible staff, and conduct regular training's to ensure that there is an understanding of requirements to be in compliance with FFATA.