FAC Explorer

Audit 354424

FY End
2024-06-30
Total Expended
$1.57M
Findings
4
Programs
9
Organization: Human Response Network (CA)
Year: 2024 Accepted: 2025-04-23
Auditor: Windes INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555761 2024-002 Material Weakness Yes L
555762 2024-002 Material Weakness Yes L
1132203 2024-002 Material Weakness Yes L
1132204 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $491,569 Yes 1
93.575 Child Care and Development Block Grant $331,993 - 0
93.600 Head Start $257,978 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $155,690 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $151,199 Yes 1
10.558 Child and Adult Care Food Program $50,346 - 0
93.991 Preventive Health and Health Services Block Grant $48,280 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $19,424 - 0
14.231 Emergency Solutions Grant Program $10,925 - 0

Contacts

Name Title Type
NQ8HJ628HLM3 Kayla Klinger Auditee
5306232024 Jeffrey Ehlers Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Organization and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The Organization has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Organization and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The Organization has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
The following items are considered to be material weaknesses: 2024-02 Data Collection Form Submission Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: OMB’s Uniform Guidance requires the electronic submission of the single audit reporting package and data collection form to the Federal Audit Clearinghouse the earlier of (1) nine months after the Organization’s fiscal year-end or (2) 30 days after receiving the auditors’ report. Cause: Due to delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the prior audit form engaged to perform the audits. This is a repeat of fiscal year 2023’s finding. Effect: The Organization is not in compliance with OMB’s Uniform Guidance reporting requirement. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management’s Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2024-002
The following items are considered to be material weaknesses: 2024-02 Data Collection Form Submission Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: OMB’s Uniform Guidance requires the electronic submission of the single audit reporting package and data collection form to the Federal Audit Clearinghouse the earlier of (1) nine months after the Organization’s fiscal year-end or (2) 30 days after receiving the auditors’ report. Cause: Due to delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the prior audit form engaged to perform the audits. This is a repeat of fiscal year 2023’s finding. Effect: The Organization is not in compliance with OMB’s Uniform Guidance reporting requirement. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management’s Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2024-002
The following items are considered to be material weaknesses: 2024-02 Data Collection Form Submission Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: OMB’s Uniform Guidance requires the electronic submission of the single audit reporting package and data collection form to the Federal Audit Clearinghouse the earlier of (1) nine months after the Organization’s fiscal year-end or (2) 30 days after receiving the auditors’ report. Cause: Due to delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the prior audit form engaged to perform the audits. This is a repeat of fiscal year 2023’s finding. Effect: The Organization is not in compliance with OMB’s Uniform Guidance reporting requirement. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management’s Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2024-002
The following items are considered to be material weaknesses: 2024-02 Data Collection Form Submission Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: OMB’s Uniform Guidance requires the electronic submission of the single audit reporting package and data collection form to the Federal Audit Clearinghouse the earlier of (1) nine months after the Organization’s fiscal year-end or (2) 30 days after receiving the auditors’ report. Cause: Due to delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the prior audit form engaged to perform the audits. This is a repeat of fiscal year 2023’s finding. Effect: The Organization is not in compliance with OMB’s Uniform Guidance reporting requirement. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management’s Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.