FAC Explorer

Audit 355240

FY End
2024-06-30
Total Expended
$2.82M
Findings
10
Programs
5
Organization: Almost Home, Inc. (CO)
Year: 2024 Accepted: 2025-05-01
Auditor: Alexander & Williams PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
558991 2024-001 Significant Deficiency - P
558992 2024-001 Significant Deficiency - P
558993 2024-001 Significant Deficiency - P
558994 2024-001 Significant Deficiency - P
558995 2024-002 Significant Deficiency - E
1135433 2024-001 Significant Deficiency - P
1135434 2024-001 Significant Deficiency - P
1135435 2024-001 Significant Deficiency - P
1135436 2024-001 Significant Deficiency - P
1135437 2024-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $1.20M Yes 2
14.231 Emergency Solutions Grant Program $153,926 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $128,908 Yes 1
14.218 Community Development Block Grants/entitlement Grants $92,215 - 0
97.024 Emergency Food and Shelter National Board Program $13,098 - 0

Contacts

Name Title Type
J797K46DEMK3 Jessica Fielder Auditee
3036596199 James Williams Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Almost Home, Inc. did not elect to use the 10% de minimis cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Almost Home, Inc. 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 2 CFR, 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 Almost Home, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Almost Home, Inc.
Title: NOTE C - SUBRECIPIENTS Accounting Policies: (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Almost Home, Inc. did not elect to use the 10% de minimis cost rate allowed under the Uniform Guidance. Of the federal expenditures presented in the schedule, Almost Home, Inc. has not provided federal awards to subrecipients.
Title: NOTE D - INDIRECT COST RATE Accounting Policies: (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Almost Home, Inc. did not elect to use the 10% de minimis cost rate allowed under the Uniform Guidance. Almost Home, Inc. did not elect to use the 10% de minimis cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Condition: During the audit, it was noted that the organization did not have sufficient knowledge or formal procedures in place to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA) as required under 2 CFR § 200.510(b). The initial SEFA provided to auditors contained errors, including incomplete or incorrect reporting of federal expenditures. Criteria: In accordance with 2 CFR § 200.510(b), auditees must prepare a SEFA for the period covered by the auditee’s financial statements. The SEFA must be complete and accurate and include all federal awards expended, including federal agency name, assistance listing number (formerly CFDA), and amounts expended. Cause: The organization does not currently have formalized procedures to ensure accurate SEFA preparation. There is limited oversight or review of the SEFA prior to submission to the auditors. Effect: Inaccurate or incomplete reporting of federal expenditures on the SEFA may result in noncompliance with federal requirements, misstatement of expenditures, and potential issues with the Federal Audit Clearinghouse or federal granting agencies. Questioned Costs None noted. Recommendation We recommend the organization develop and implement formal procedures for preparing the SEFA, including staff training, reconciliation processes, and supervisory review. The organization should also consider periodic internal reviews and utilize available guidance to ensure compliance with 2 CFR § 200.510(b). Management’s Response See corrective action plan.
Finding 2024-001
Condition: During the audit, it was noted that the organization did not have sufficient knowledge or formal procedures in place to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA) as required under 2 CFR § 200.510(b). The initial SEFA provided to auditors contained errors, including incomplete or incorrect reporting of federal expenditures. Criteria: In accordance with 2 CFR § 200.510(b), auditees must prepare a SEFA for the period covered by the auditee’s financial statements. The SEFA must be complete and accurate and include all federal awards expended, including federal agency name, assistance listing number (formerly CFDA), and amounts expended. Cause: The organization does not currently have formalized procedures to ensure accurate SEFA preparation. There is limited oversight or review of the SEFA prior to submission to the auditors. Effect: Inaccurate or incomplete reporting of federal expenditures on the SEFA may result in noncompliance with federal requirements, misstatement of expenditures, and potential issues with the Federal Audit Clearinghouse or federal granting agencies. Questioned Costs None noted. Recommendation We recommend the organization develop and implement formal procedures for preparing the SEFA, including staff training, reconciliation processes, and supervisory review. The organization should also consider periodic internal reviews and utilize available guidance to ensure compliance with 2 CFR § 200.510(b). Management’s Response See corrective action plan.
Finding 2024-001
Condition: During the audit, it was noted that the organization did not have sufficient knowledge or formal procedures in place to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA) as required under 2 CFR § 200.510(b). The initial SEFA provided to auditors contained errors, including incomplete or incorrect reporting of federal expenditures. Criteria: In accordance with 2 CFR § 200.510(b), auditees must prepare a SEFA for the period covered by the auditee’s financial statements. The SEFA must be complete and accurate and include all federal awards expended, including federal agency name, assistance listing number (formerly CFDA), and amounts expended. Cause: The organization does not currently have formalized procedures to ensure accurate SEFA preparation. There is limited oversight or review of the SEFA prior to submission to the auditors. Effect: Inaccurate or incomplete reporting of federal expenditures on the SEFA may result in noncompliance with federal requirements, misstatement of expenditures, and potential issues with the Federal Audit Clearinghouse or federal granting agencies. Questioned Costs None noted. Recommendation We recommend the organization develop and implement formal procedures for preparing the SEFA, including staff training, reconciliation processes, and supervisory review. The organization should also consider periodic internal reviews and utilize available guidance to ensure compliance with 2 CFR § 200.510(b). Management’s Response See corrective action plan.
Finding 2024-001
Condition: During the audit, it was noted that the organization did not have sufficient knowledge or formal procedures in place to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA) as required under 2 CFR § 200.510(b). The initial SEFA provided to auditors contained errors, including incomplete or incorrect reporting of federal expenditures. Criteria: In accordance with 2 CFR § 200.510(b), auditees must prepare a SEFA for the period covered by the auditee’s financial statements. The SEFA must be complete and accurate and include all federal awards expended, including federal agency name, assistance listing number (formerly CFDA), and amounts expended. Cause: The organization does not currently have formalized procedures to ensure accurate SEFA preparation. There is limited oversight or review of the SEFA prior to submission to the auditors. Effect: Inaccurate or incomplete reporting of federal expenditures on the SEFA may result in noncompliance with federal requirements, misstatement of expenditures, and potential issues with the Federal Audit Clearinghouse or federal granting agencies. Questioned Costs None noted. Recommendation We recommend the organization develop and implement formal procedures for preparing the SEFA, including staff training, reconciliation processes, and supervisory review. The organization should also consider periodic internal reviews and utilize available guidance to ensure compliance with 2 CFR § 200.510(b). Management’s Response See corrective action plan.
Finding 2024-002
Condition: During our audit of the Temporary Assistance for Needy Families (TANF) program, it was noted that the organization did not maintain adequate supporting documentation for determining client eligibility. In several client case files reviewed, critical documents relating to legal residency in the United States of America were missing or incomplete. Criteria: In accordance with TANF program requirements and 2 CFR § 200.303 (internal controls), recipients must maintain sufficient records to support eligibility determinations. Adequate supporting documentation is essential to ensure compliance with federal guidelines and to prevent improper payments. Cause: The organization’s internal controls over eligibility documentation and file retention were not consistently followed or were inadequately designed. Effect: Failure to maintain adequate eligibility documentation increases the risk of providing benefits to ineligible individuals, leading to noncompliance and potential questioned costs. It also hinders the ability to demonstrate compliance during audits or monitoring reviews. Questioned Costs None specifically identified during testing; however, the lack of documentation presents a risk for potential future questioned costs. Recommendation We recommend the organization update their intake forms to incorporate all required eligibility criteria for the TANF program. Management’s Response See corrective action plan.
Finding 2024-001
Condition: During the audit, it was noted that the organization did not have sufficient knowledge or formal procedures in place to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA) as required under 2 CFR § 200.510(b). The initial SEFA provided to auditors contained errors, including incomplete or incorrect reporting of federal expenditures. Criteria: In accordance with 2 CFR § 200.510(b), auditees must prepare a SEFA for the period covered by the auditee’s financial statements. The SEFA must be complete and accurate and include all federal awards expended, including federal agency name, assistance listing number (formerly CFDA), and amounts expended. Cause: The organization does not currently have formalized procedures to ensure accurate SEFA preparation. There is limited oversight or review of the SEFA prior to submission to the auditors. Effect: Inaccurate or incomplete reporting of federal expenditures on the SEFA may result in noncompliance with federal requirements, misstatement of expenditures, and potential issues with the Federal Audit Clearinghouse or federal granting agencies. Questioned Costs None noted. Recommendation We recommend the organization develop and implement formal procedures for preparing the SEFA, including staff training, reconciliation processes, and supervisory review. The organization should also consider periodic internal reviews and utilize available guidance to ensure compliance with 2 CFR § 200.510(b). Management’s Response See corrective action plan.
Finding 2024-001
Condition: During the audit, it was noted that the organization did not have sufficient knowledge or formal procedures in place to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA) as required under 2 CFR § 200.510(b). The initial SEFA provided to auditors contained errors, including incomplete or incorrect reporting of federal expenditures. Criteria: In accordance with 2 CFR § 200.510(b), auditees must prepare a SEFA for the period covered by the auditee’s financial statements. The SEFA must be complete and accurate and include all federal awards expended, including federal agency name, assistance listing number (formerly CFDA), and amounts expended. Cause: The organization does not currently have formalized procedures to ensure accurate SEFA preparation. There is limited oversight or review of the SEFA prior to submission to the auditors. Effect: Inaccurate or incomplete reporting of federal expenditures on the SEFA may result in noncompliance with federal requirements, misstatement of expenditures, and potential issues with the Federal Audit Clearinghouse or federal granting agencies. Questioned Costs None noted. Recommendation We recommend the organization develop and implement formal procedures for preparing the SEFA, including staff training, reconciliation processes, and supervisory review. The organization should also consider periodic internal reviews and utilize available guidance to ensure compliance with 2 CFR § 200.510(b). Management’s Response See corrective action plan.
Finding 2024-001
Condition: During the audit, it was noted that the organization did not have sufficient knowledge or formal procedures in place to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA) as required under 2 CFR § 200.510(b). The initial SEFA provided to auditors contained errors, including incomplete or incorrect reporting of federal expenditures. Criteria: In accordance with 2 CFR § 200.510(b), auditees must prepare a SEFA for the period covered by the auditee’s financial statements. The SEFA must be complete and accurate and include all federal awards expended, including federal agency name, assistance listing number (formerly CFDA), and amounts expended. Cause: The organization does not currently have formalized procedures to ensure accurate SEFA preparation. There is limited oversight or review of the SEFA prior to submission to the auditors. Effect: Inaccurate or incomplete reporting of federal expenditures on the SEFA may result in noncompliance with federal requirements, misstatement of expenditures, and potential issues with the Federal Audit Clearinghouse or federal granting agencies. Questioned Costs None noted. Recommendation We recommend the organization develop and implement formal procedures for preparing the SEFA, including staff training, reconciliation processes, and supervisory review. The organization should also consider periodic internal reviews and utilize available guidance to ensure compliance with 2 CFR § 200.510(b). Management’s Response See corrective action plan.
Finding 2024-001
Condition: During the audit, it was noted that the organization did not have sufficient knowledge or formal procedures in place to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA) as required under 2 CFR § 200.510(b). The initial SEFA provided to auditors contained errors, including incomplete or incorrect reporting of federal expenditures. Criteria: In accordance with 2 CFR § 200.510(b), auditees must prepare a SEFA for the period covered by the auditee’s financial statements. The SEFA must be complete and accurate and include all federal awards expended, including federal agency name, assistance listing number (formerly CFDA), and amounts expended. Cause: The organization does not currently have formalized procedures to ensure accurate SEFA preparation. There is limited oversight or review of the SEFA prior to submission to the auditors. Effect: Inaccurate or incomplete reporting of federal expenditures on the SEFA may result in noncompliance with federal requirements, misstatement of expenditures, and potential issues with the Federal Audit Clearinghouse or federal granting agencies. Questioned Costs None noted. Recommendation We recommend the organization develop and implement formal procedures for preparing the SEFA, including staff training, reconciliation processes, and supervisory review. The organization should also consider periodic internal reviews and utilize available guidance to ensure compliance with 2 CFR § 200.510(b). Management’s Response See corrective action plan.
Finding 2024-002
Condition: During our audit of the Temporary Assistance for Needy Families (TANF) program, it was noted that the organization did not maintain adequate supporting documentation for determining client eligibility. In several client case files reviewed, critical documents relating to legal residency in the United States of America were missing or incomplete. Criteria: In accordance with TANF program requirements and 2 CFR § 200.303 (internal controls), recipients must maintain sufficient records to support eligibility determinations. Adequate supporting documentation is essential to ensure compliance with federal guidelines and to prevent improper payments. Cause: The organization’s internal controls over eligibility documentation and file retention were not consistently followed or were inadequately designed. Effect: Failure to maintain adequate eligibility documentation increases the risk of providing benefits to ineligible individuals, leading to noncompliance and potential questioned costs. It also hinders the ability to demonstrate compliance during audits or monitoring reviews. Questioned Costs None specifically identified during testing; however, the lack of documentation presents a risk for potential future questioned costs. Recommendation We recommend the organization update their intake forms to incorporate all required eligibility criteria for the TANF program. Management’s Response See corrective action plan.