FAC Explorer

Audit 355986

FY End
2023-06-30
Total Expended
$2.53M
Findings
2
Programs
3
Organization: New Narrative (OR)
Year: 2023 Accepted: 2025-05-09
Auditor: McDonald Jacobs PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560049 2023-001 Significant Deficiency - N
1136491 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.958 Block Grants for Community Mental Health Services $904,285 Yes 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $826,794 Yes 1
14.267 Continuum of Care Program $113,786 - 0

Contacts

Name Title Type
NW2KZSMRL7M6 Janelle Kent Auditee
5037263690 Gerard Deblois Jr. Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes all federal grant activity of New Narrative under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations 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 New Narrative, it is not intended to and does not present the financial position, changes in net assets or cash flows of New Narrative. De Minimis Rate Used: N Rate Explanation: New Narrative has an agreed upon indirect cost rate and has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the schedule) includes all federal grant activity of New Narrative under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations 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 New Narrative, it is not intended to and does not present the financial position, changes in net assets or cash flows of New Narrative.
Title: EXPENDITURES Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes all federal grant activity of New Narrative under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations 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 New Narrative, it is not intended to and does not present the financial position, changes in net assets or cash flows of New Narrative. De Minimis Rate Used: N Rate Explanation: New Narrative has an agreed upon indirect cost rate and has not elected to use the 10 percent 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 cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. New Narrative has an agreed upon indirect cost rate and has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding # 2023-001 Type: Significant deficiency over preparation of schedule of expenditures of federal awards (SEFA). Condition/Context: The Organization did not identify all federal awards and significant adjustments were required to the SEFA prepared by management. Cause: The Organization had funding sources that were not included in the SEFA. Questioned Costs: None. Recommendation: The Organization should implement additional procedures and controls to accurately capture all activity under federal awards in preparing the SEFA. Management’s Response: The Organization agrees with the auditor’s recommendation. At the time of this audit’s publishing, the Organization has implemented additional procedures and controls to identify and report all federal award activity.
Finding 2023-001
Finding # 2023-001 Type: Significant deficiency over preparation of schedule of expenditures of federal awards (SEFA). Condition/Context: The Organization did not identify all federal awards and significant adjustments were required to the SEFA prepared by management. Cause: The Organization had funding sources that were not included in the SEFA. Questioned Costs: None. Recommendation: The Organization should implement additional procedures and controls to accurately capture all activity under federal awards in preparing the SEFA. Management’s Response: The Organization agrees with the auditor’s recommendation. At the time of this audit’s publishing, the Organization has implemented additional procedures and controls to identify and report all federal award activity.