FAC Explorer

Audit 356858

FY End
2024-06-30
Total Expended
$827,632
Findings
8
Programs
8
Organization: The Pinon Project (CO)
Year: 2024 Accepted: 2025-05-21
Auditor: Eide Bailly

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561212 2024-003 Significant Deficiency - G
561213 2024-003 Significant Deficiency - G
561214 2024-003 Significant Deficiency - G
561215 2024-003 Significant Deficiency - G
1137654 2024-003 Significant Deficiency - G
1137655 2024-003 Significant Deficiency - G
1137656 2024-003 Significant Deficiency - G
1137657 2024-003 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $77,162 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $55,896 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $55,318 - 0
93.590 Community-Based Child Abuse Prevention Grants $50,000 - 0
93.575 Child Care and Development Block Grant $39,674 Yes 0
10.558 Child and Adult Care Food Program $22,119 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $12,690 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2,100 Yes 0

Contacts

Name Title Type
J9ZUFSMZJEM9 Kellie Willis Auditee
9705641195 Reggie MacMaster Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Piñon Project has elected not to use the 10% de minimis cost rate. The accompanying consolidated schedule of expenditures of federal awards (the schedule) includes the federal award activity of The Piñon Project under programs of the federal government for the year ended June 30, 2024. The information 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 (Uniform Guidance). Because the schedule presents only a selected portion of the operations of The Piñon Project, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Piñon Project.

Finding Details

Finding 2024-003
U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – H4HRG23166 and H4HRGP23180 – 2024 Matching, Level of Effort, Earmarking Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. This includes proper tracking and monitoring of matching expenditure requirements. Condition: During our testing, it was identified the Organization did not have a formal tracking and monitoring process to accumulate total matching expenditures incurred towards the requirement for each award. Cause: The Organization has limited grants with matching requirements, therefore formal processes for tracking were not implemented. Effect: The Organization’s internal controls failed to adequately monitor and track the matching expenses incurred to ensure compliance with the award requirements. Questioned Costs: None reported. Context/Sampling: Not applicable. Repeat Finding from Prior Year: No Recommendation: The Organization should implement internal controls to ensure matching expenditures are tracked throughout the award period and to ensure matching requirements of individual awards are complied with. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – H4HRG23166 and H4HRGP23180 – 2024 Matching, Level of Effort, Earmarking Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. This includes proper tracking and monitoring of matching expenditure requirements. Condition: During our testing, it was identified the Organization did not have a formal tracking and monitoring process to accumulate total matching expenditures incurred towards the requirement for each award. Cause: The Organization has limited grants with matching requirements, therefore formal processes for tracking were not implemented. Effect: The Organization’s internal controls failed to adequately monitor and track the matching expenses incurred to ensure compliance with the award requirements. Questioned Costs: None reported. Context/Sampling: Not applicable. Repeat Finding from Prior Year: No Recommendation: The Organization should implement internal controls to ensure matching expenditures are tracked throughout the award period and to ensure matching requirements of individual awards are complied with. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – H4HRG23166 and H4HRGP23180 – 2024 Matching, Level of Effort, Earmarking Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. This includes proper tracking and monitoring of matching expenditure requirements. Condition: During our testing, it was identified the Organization did not have a formal tracking and monitoring process to accumulate total matching expenditures incurred towards the requirement for each award. Cause: The Organization has limited grants with matching requirements, therefore formal processes for tracking were not implemented. Effect: The Organization’s internal controls failed to adequately monitor and track the matching expenses incurred to ensure compliance with the award requirements. Questioned Costs: None reported. Context/Sampling: Not applicable. Repeat Finding from Prior Year: No Recommendation: The Organization should implement internal controls to ensure matching expenditures are tracked throughout the award period and to ensure matching requirements of individual awards are complied with. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – H4HRG23166 and H4HRGP23180 – 2024 Matching, Level of Effort, Earmarking Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. This includes proper tracking and monitoring of matching expenditure requirements. Condition: During our testing, it was identified the Organization did not have a formal tracking and monitoring process to accumulate total matching expenditures incurred towards the requirement for each award. Cause: The Organization has limited grants with matching requirements, therefore formal processes for tracking were not implemented. Effect: The Organization’s internal controls failed to adequately monitor and track the matching expenses incurred to ensure compliance with the award requirements. Questioned Costs: None reported. Context/Sampling: Not applicable. Repeat Finding from Prior Year: No Recommendation: The Organization should implement internal controls to ensure matching expenditures are tracked throughout the award period and to ensure matching requirements of individual awards are complied with. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – H4HRG23166 and H4HRGP23180 – 2024 Matching, Level of Effort, Earmarking Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. This includes proper tracking and monitoring of matching expenditure requirements. Condition: During our testing, it was identified the Organization did not have a formal tracking and monitoring process to accumulate total matching expenditures incurred towards the requirement for each award. Cause: The Organization has limited grants with matching requirements, therefore formal processes for tracking were not implemented. Effect: The Organization’s internal controls failed to adequately monitor and track the matching expenses incurred to ensure compliance with the award requirements. Questioned Costs: None reported. Context/Sampling: Not applicable. Repeat Finding from Prior Year: No Recommendation: The Organization should implement internal controls to ensure matching expenditures are tracked throughout the award period and to ensure matching requirements of individual awards are complied with. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – H4HRG23166 and H4HRGP23180 – 2024 Matching, Level of Effort, Earmarking Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. This includes proper tracking and monitoring of matching expenditure requirements. Condition: During our testing, it was identified the Organization did not have a formal tracking and monitoring process to accumulate total matching expenditures incurred towards the requirement for each award. Cause: The Organization has limited grants with matching requirements, therefore formal processes for tracking were not implemented. Effect: The Organization’s internal controls failed to adequately monitor and track the matching expenses incurred to ensure compliance with the award requirements. Questioned Costs: None reported. Context/Sampling: Not applicable. Repeat Finding from Prior Year: No Recommendation: The Organization should implement internal controls to ensure matching expenditures are tracked throughout the award period and to ensure matching requirements of individual awards are complied with. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – H4HRG23166 and H4HRGP23180 – 2024 Matching, Level of Effort, Earmarking Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. This includes proper tracking and monitoring of matching expenditure requirements. Condition: During our testing, it was identified the Organization did not have a formal tracking and monitoring process to accumulate total matching expenditures incurred towards the requirement for each award. Cause: The Organization has limited grants with matching requirements, therefore formal processes for tracking were not implemented. Effect: The Organization’s internal controls failed to adequately monitor and track the matching expenses incurred to ensure compliance with the award requirements. Questioned Costs: None reported. Context/Sampling: Not applicable. Repeat Finding from Prior Year: No Recommendation: The Organization should implement internal controls to ensure matching expenditures are tracked throughout the award period and to ensure matching requirements of individual awards are complied with. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – H4HRG23166 and H4HRGP23180 – 2024 Matching, Level of Effort, Earmarking Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. This includes proper tracking and monitoring of matching expenditure requirements. Condition: During our testing, it was identified the Organization did not have a formal tracking and monitoring process to accumulate total matching expenditures incurred towards the requirement for each award. Cause: The Organization has limited grants with matching requirements, therefore formal processes for tracking were not implemented. Effect: The Organization’s internal controls failed to adequately monitor and track the matching expenses incurred to ensure compliance with the award requirements. Questioned Costs: None reported. Context/Sampling: Not applicable. Repeat Finding from Prior Year: No Recommendation: The Organization should implement internal controls to ensure matching expenditures are tracked throughout the award period and to ensure matching requirements of individual awards are complied with. Views of Responsible Officials: Management agrees with the finding.