Audit 355781

FY End
2024-06-30
Total Expended
$3.03M
Findings
28
Programs
5
Year: 2024 Accepted: 2025-05-07

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
559826 2024-003 - Yes L
559827 2024-003 - Yes L
559828 2024-003 - Yes L
559829 2024-004 Material Weakness Yes AB
559830 2024-004 Material Weakness Yes AB
559831 2024-005 - - L
559832 2024-005 - - L
559833 2024-003 - Yes L
559834 2024-003 - Yes L
559835 2024-003 - Yes L
559836 2024-003 - Yes L
559837 2024-003 - Yes L
559838 2024-003 - Yes L
559839 2024-003 - Yes L
1136268 2024-003 - Yes L
1136269 2024-003 - Yes L
1136270 2024-003 - Yes L
1136271 2024-004 Material Weakness Yes AB
1136272 2024-004 Material Weakness Yes AB
1136273 2024-005 - - L
1136274 2024-005 - - L
1136275 2024-003 - Yes L
1136276 2024-003 - Yes L
1136277 2024-003 - Yes L
1136278 2024-003 - Yes L
1136279 2024-003 - Yes L
1136280 2024-003 - Yes L
1136281 2024-003 - Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $608,085 Yes 2
93.493 Congressional Directives $512,496 - 1
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $400,000 Yes 2
14.267 Continuum of Care Program $357,434 - 1
14.231 Emergency Solutions Grant Program $25,000 - 1

Contacts

Name Title Type
RGWKBZEVE6R9 George Czerwionka Auditee
7736930300 John Fedus 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. 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. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Kids Above All and Homes for Children Foundation (the “Organization”) for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Organization.
Title: Note 3—Sub-recipients 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. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization provided no federal awards to sub-recipients during the year ended June 30, 2024.
Title: Note 4—Nonmonetary 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. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization neither received nor disbursed federal awards in the form of nonmonetary assistance for the year ended June 30, 2024.
Title: Note 5—Loans or loan guarantees 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. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. During the year ended June 30, 2024, the Organization received no loans, loan guarantees, or other federal assistance for the purpose of administering federal programs.

Finding Details

Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-004 (Repeat finding 2023-004) – U.S. Department of Health and Human Services – COVID-19 – Maternal, Infant, and Early Childhood Home Visiting, 93.870 Material Weakness, Material Noncompliance – Allowable Costs/Activities Compliance Requirement: Allowable Costs/Activities Criteria – Per 2 CFR Part 200, Subpart E (2 CFR Section 200.403): (h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to Section 200.308(e)(3). Condition – Prepaid gift cards for grocery and gas were purchased in bulk and recorded as federal expenses. However, not all cards were distributed to eligible beneficiaries as of June 30, 2024 and, therefore, should not have been expensed as not all criteria for allowable costs had been met. Cause – Current processes of the Organization record the purchase of gift cards as an expense, prior to all allowable cost requirements being met. Effect – By reporting federal expenses prior to meeting all criteria for allowable costs, the Organization runs the risk that amounts may be determined as unallowed by the federal awarding agency and the Organization may have to return the federal funds. Questioned Costs – Approximately $130,660 in expenses were reported that had not yet met all of the allowable cost criteria to be considered federal expenses. Context – The Organization distributed prepaid gift cards to eligible beneficiaries as needed throughout the year ended June 30, 2024. However, not all of the prepaid gift cards had been distributed by June 30, 2024. Recommendation – We recommend the Organization improve policies and procedures to record the purchase of gift cards as a prepaid transaction and only expense these items when all allowable cost criteria are met. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-004 (Repeat finding 2023-004) – U.S. Department of Health and Human Services – COVID-19 – Maternal, Infant, and Early Childhood Home Visiting, 93.870 Material Weakness, Material Noncompliance – Allowable Costs/Activities Compliance Requirement: Allowable Costs/Activities Criteria – Per 2 CFR Part 200, Subpart E (2 CFR Section 200.403): (h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to Section 200.308(e)(3). Condition – Prepaid gift cards for grocery and gas were purchased in bulk and recorded as federal expenses. However, not all cards were distributed to eligible beneficiaries as of June 30, 2024 and, therefore, should not have been expensed as not all criteria for allowable costs had been met. Cause – Current processes of the Organization record the purchase of gift cards as an expense, prior to all allowable cost requirements being met. Effect – By reporting federal expenses prior to meeting all criteria for allowable costs, the Organization runs the risk that amounts may be determined as unallowed by the federal awarding agency and the Organization may have to return the federal funds. Questioned Costs – Approximately $130,660 in expenses were reported that had not yet met all of the allowable cost criteria to be considered federal expenses. Context – The Organization distributed prepaid gift cards to eligible beneficiaries as needed throughout the year ended June 30, 2024. However, not all of the prepaid gift cards had been distributed by June 30, 2024. Recommendation – We recommend the Organization improve policies and procedures to record the purchase of gift cards as a prepaid transaction and only expense these items when all allowable cost criteria are met. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-005 – U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, 21.027 Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Financial and performance reports are required to be submitted timely, as outlined in federal grant agreements. Condition – One of the six reports tested was not submitted prior to the deadline as outlined in the grant agreement. Cause – Report was not submitted timely to the grantor agency. Effect – By not submitting reports timely to the grantor agency, the Organization may be at risk for losing federal funding. Questioned Costs – None. Context – Financial and performance reports are required to be submitted by deadlines outlined in federal grant agreements. Recommendation – We recommend management ensure the financial and performance reports are submitted within the period outlined in federal grant agreements and obtain approval from grantor agency for any late submissions. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-005 – U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, 21.027 Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Financial and performance reports are required to be submitted timely, as outlined in federal grant agreements. Condition – One of the six reports tested was not submitted prior to the deadline as outlined in the grant agreement. Cause – Report was not submitted timely to the grantor agency. Effect – By not submitting reports timely to the grantor agency, the Organization may be at risk for losing federal funding. Questioned Costs – None. Context – Financial and performance reports are required to be submitted by deadlines outlined in federal grant agreements. Recommendation – We recommend management ensure the financial and performance reports are submitted within the period outlined in federal grant agreements and obtain approval from grantor agency for any late submissions. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-004 (Repeat finding 2023-004) – U.S. Department of Health and Human Services – COVID-19 – Maternal, Infant, and Early Childhood Home Visiting, 93.870 Material Weakness, Material Noncompliance – Allowable Costs/Activities Compliance Requirement: Allowable Costs/Activities Criteria – Per 2 CFR Part 200, Subpart E (2 CFR Section 200.403): (h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to Section 200.308(e)(3). Condition – Prepaid gift cards for grocery and gas were purchased in bulk and recorded as federal expenses. However, not all cards were distributed to eligible beneficiaries as of June 30, 2024 and, therefore, should not have been expensed as not all criteria for allowable costs had been met. Cause – Current processes of the Organization record the purchase of gift cards as an expense, prior to all allowable cost requirements being met. Effect – By reporting federal expenses prior to meeting all criteria for allowable costs, the Organization runs the risk that amounts may be determined as unallowed by the federal awarding agency and the Organization may have to return the federal funds. Questioned Costs – Approximately $130,660 in expenses were reported that had not yet met all of the allowable cost criteria to be considered federal expenses. Context – The Organization distributed prepaid gift cards to eligible beneficiaries as needed throughout the year ended June 30, 2024. However, not all of the prepaid gift cards had been distributed by June 30, 2024. Recommendation – We recommend the Organization improve policies and procedures to record the purchase of gift cards as a prepaid transaction and only expense these items when all allowable cost criteria are met. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-004 (Repeat finding 2023-004) – U.S. Department of Health and Human Services – COVID-19 – Maternal, Infant, and Early Childhood Home Visiting, 93.870 Material Weakness, Material Noncompliance – Allowable Costs/Activities Compliance Requirement: Allowable Costs/Activities Criteria – Per 2 CFR Part 200, Subpart E (2 CFR Section 200.403): (h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to Section 200.308(e)(3). Condition – Prepaid gift cards for grocery and gas were purchased in bulk and recorded as federal expenses. However, not all cards were distributed to eligible beneficiaries as of June 30, 2024 and, therefore, should not have been expensed as not all criteria for allowable costs had been met. Cause – Current processes of the Organization record the purchase of gift cards as an expense, prior to all allowable cost requirements being met. Effect – By reporting federal expenses prior to meeting all criteria for allowable costs, the Organization runs the risk that amounts may be determined as unallowed by the federal awarding agency and the Organization may have to return the federal funds. Questioned Costs – Approximately $130,660 in expenses were reported that had not yet met all of the allowable cost criteria to be considered federal expenses. Context – The Organization distributed prepaid gift cards to eligible beneficiaries as needed throughout the year ended June 30, 2024. However, not all of the prepaid gift cards had been distributed by June 30, 2024. Recommendation – We recommend the Organization improve policies and procedures to record the purchase of gift cards as a prepaid transaction and only expense these items when all allowable cost criteria are met. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-005 – U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, 21.027 Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Financial and performance reports are required to be submitted timely, as outlined in federal grant agreements. Condition – One of the six reports tested was not submitted prior to the deadline as outlined in the grant agreement. Cause – Report was not submitted timely to the grantor agency. Effect – By not submitting reports timely to the grantor agency, the Organization may be at risk for losing federal funding. Questioned Costs – None. Context – Financial and performance reports are required to be submitted by deadlines outlined in federal grant agreements. Recommendation – We recommend management ensure the financial and performance reports are submitted within the period outlined in federal grant agreements and obtain approval from grantor agency for any late submissions. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-005 – U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, 21.027 Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Financial and performance reports are required to be submitted timely, as outlined in federal grant agreements. Condition – One of the six reports tested was not submitted prior to the deadline as outlined in the grant agreement. Cause – Report was not submitted timely to the grantor agency. Effect – By not submitting reports timely to the grantor agency, the Organization may be at risk for losing federal funding. Questioned Costs – None. Context – Financial and performance reports are required to be submitted by deadlines outlined in federal grant agreements. Recommendation – We recommend management ensure the financial and performance reports are submitted within the period outlined in federal grant agreements and obtain approval from grantor agency for any late submissions. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Finding 2024-003 (Repeat finding 2023-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.