FAC Explorer

Audit 353268

FY End
2023-12-31
Total Expended
$5.79M
Findings
2
Programs
10
Organization: Beyond Housing, INC (MO)
Year: 2023 Accepted: 2025-04-10
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554568 2023-001 Significant Deficiency - I
1131010 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.495 Community Health Workers for Public Health Response and Resilient $286,111 - 0
16.817 Byrne Criminal Justice Innovation Program $263,654 - 0
21.000 Nwa Expendable $253,750 - 0
21.000 Nwa Equity Capital Grant $185,000 - 0
14.218 Community Development Block Grants/entitlement Grants $116,510 Yes 0
14.169 Housing Counseling Assistance Program $48,207 - 0
14.239 Home Investment Partnerships Program $40,000 - 0
99.U19 Housing Stability Counseling Program $24,969 - 0
66.306 Environmental Justice Collaborative Problem-Solving Cooperative Agreement Program $12,026 - 0
10.565 Commodity Supplemental Food Program $8,709 - 0

Contacts

Name Title Type
KQ9GHD78VHN4 Steven Jansen Auditee
3143765843 Jacques Thro Auditor
No contacts on file

Notes to SEFA

Title: Loan Program Accounting Policies: 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. Neither BH nor CLT have elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Neighborhood Stabilization Program, Pagedale Preservation Program, and Home Rehab Program presented on the Schedule are loan-based programs to rehabilitate foreclosed properties. As a result, the federal expenditures relate to the loan balances outstanding as of December 31, 2023. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balance outstanding at the end of the audit period were $3,470,266. PAGEDALE PRESERVATION PROGRAM (14.239) - Balances outstanding at the end of the audit period were $89,840. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were $400,000. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balance outstanding at the end of the audit period were $50,000. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balance outstanding at the end of the audit period were $40,000.
Title: Basis of Presentation Accounting Policies: 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. Neither BH nor CLT have elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal expenditure activity of BH and CLT under programs of the federal government for the year ended December 31, 2023. 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. Because the schedule presents only a selected portion of the operations of BH and CLT, it is not intended to and does not present the financial position, changes in net assets, or cash flows of BH and CLT. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreement entered into directly between BH and CLT and agencies and departments of the federal government, and all sub-awards to BH and CLT by nonfederal organizations pursuant to federal grants, contracts, and similar agreements.
Title: Subrecipients Accounting Policies: 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. Neither BH nor CLT have elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Of the federal expenditures presented in the Schedule, neither BH nor CLT provided federal awards to any subrecipients.
Title: Noncash Assistance Accounting Policies: 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. Neither BH nor CLT have elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Of the federal expenditures presented in the Schedule, neither BH nor CLT expended federal awards in the form of noncash assistance.

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant Assistance Listing Number: 14.218 Federal Award Identification Number and Year: Various Pass-Through Agency: St. Louis County Pass-Through Number(s): Various Award Period: June 2009 through March 2016 Type of Finding: Significant Deficiency in Internal Control Over Compliance; Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Pirnciples, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure documentation of timely review of the Certification of Continuing Program Compliance. Questioned costs: None Context: During our testing of 7 tenants, one instance was noted that the Organization did not timely document the review of the Certification of Continuing Program Compliance. Cause: The reviewer of the Certification of Continuing Program Compliance failed to sign and date the form in a timely manner. Effect: The auditor noted no instances of noncomplaince with the provisions of the Certification of Continuing Program Compliance; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat findiing: No Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to timely document the review of the Certification of Continuing Program Compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant Assistance Listing Number: 14.218 Federal Award Identification Number and Year: Various Pass-Through Agency: St. Louis County Pass-Through Number(s): Various Award Period: June 2009 through March 2016 Type of Finding: Significant Deficiency in Internal Control Over Compliance; Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Pirnciples, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure documentation of timely review of the Certification of Continuing Program Compliance. Questioned costs: None Context: During our testing of 7 tenants, one instance was noted that the Organization did not timely document the review of the Certification of Continuing Program Compliance. Cause: The reviewer of the Certification of Continuing Program Compliance failed to sign and date the form in a timely manner. Effect: The auditor noted no instances of noncomplaince with the provisions of the Certification of Continuing Program Compliance; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat findiing: No Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to timely document the review of the Certification of Continuing Program Compliance. Views of responsible officials: There is no disagreement with the audit finding.