FAC Explorer

Audit 357127

FY End
2024-06-30
Total Expended
$8.02M
Findings
4
Programs
17
Organization: Servicios De La Raza, INC (CO)
Year: 2024 Accepted: 2025-05-27
Auditor: Brock and Company CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561517 2024-001 - - L
561518 2024-001 - - L
1137959 2024-001 - - L
1137960 2024-001 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.16M Yes 1
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $1.89M Yes 1
93.958 Block Grants for Community Mental Health Services $632,260 - 0
21.019 Coronavirus Relief Fund $593,075 - 0
93.767 Children's Health Insurance Program $546,914 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $244,592 - 0
93.914 Hiv Emergency Relief Project Grants $217,285 - 0
14.218 Community Development Block Grants/entitlement Grants $209,124 - 0
16.753 Congressionally Recommended Awards $149,548 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $142,966 - 0
93.558 Temporary Assistance for Needy Families $85,788 - 0
16.016 Culturally and Linguistically Specific Services Program $63,077 - 0
93.268 Immunization Cooperative Agreements $38,344 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $18,826 - 0
11.032 State Digital Equity Planning and Capacity Grant $10,295 - 0
93.569 Community Services Block Grant $8,492 - 0
93.U01 Community Engagement Research Alliance Against Covid-19 Disparities $2,569 - 0

Contacts

Name Title Type
L4PJYT9GG777 Rudolph Gonzales Auditee
3034585851 Kevin Rickman 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. 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: N Rate Explanation: La Raza Services, Inc. dba Servicios de La Raza, Inc. used a federally approved indirect cost rate as allowed under the Uniform Guidance of 20.2% for most awards. The schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of La Raza Services, Inc. dba Servicios de La Raza, Inc. 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 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). It is not intended to and does not present the financial position, change in net assets, or cash flows of La Raza Services, Inc. dba Servicios de La Raza, Inc.
Title: Summary of Significant Accounting Policies 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: N Rate Explanation: La Raza Services, Inc. dba Servicios de La Raza, Inc. used a federally approved indirect cost rate as allowed under the Uniform Guidance of 20.2% for most awards. 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.
Title: Reconciliation to Financial Statement 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: N Rate Explanation: La Raza Services, Inc. dba Servicios de La Raza, Inc. used a federally approved indirect cost rate as allowed under the Uniform Guidance of 20.2% for most awards. La Raza Services, Inc. dba Servicios de La Raza, Inc. receives grants from other sources in addition to its federal awards. The following analysis reconciles expenditures in the accompanying schedule to contributions and grant revenue reflected in La Raza Services, Inc. dba Servicios de La Raza, Inc.'s financial statements for the year ended June 30, 2024: Operating Grants and Contributions: Federal revenue subject to Single Audit $8,016,375 Other grants and contributions 10,377,554 Total $18,393,929

Finding Details

Finding 2024-001
Finding 2024-001: Reporting - Late Submission Information on the Federal Programs: Assistance Listing Number 21.027-Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of the Treasury and Assistance Listing Number 14.251-Economic Development Initiative, Community Project Funding, and Misc. Grants, U.S. Department of Housing and Urban Development Compliance Requirements: Reporting Type of Finding: Noncompliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or 2 CFR Part 200), Subpart F , requires single audit reporting to be submitted to the Federal Audit Clearinghouse within 30 days of receiving the completed reports or nine months after the entity's fiscal year end, whichever comes first. Condition: The June 30, 2024 and 2023 single audit reports were not submitted to the Federal Audit Clearinghouse on a timely basis. Cause: Insufficient staffing and turnover in key management roles caused delays to the start of the audits. Effect: Failure to submit the necessary audit reports on a timely basis can lead to delayed or suspended funding and Organization will not be classified as a low-risk auditee in future years. Questioned Costs: None Context: The Organization has experienced significant growth over the past two years that has lead to difficulties in retaining staff. The noncompliance is isolated to June 30, 2024 and 2023 as management has complied with other reporting criteria on its federal awards. Recommendation: Management should contract with experienced consultants to support timely reporting of all federal awards when Organization personnel are unable to meet the criteria. Responsible Official's Response: Management of La Raza Services, Inc. dba Servicios de La Raza, Inc. concurs with the audit finding. In January 2025, management contracted with experienced consultants to support timely reporting of federal grants in the future.
Finding 2024-001
Finding 2024-001: Reporting - Late Submission Information on the Federal Programs: Assistance Listing Number 21.027-Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of the Treasury and Assistance Listing Number 14.251-Economic Development Initiative, Community Project Funding, and Misc. Grants, U.S. Department of Housing and Urban Development Compliance Requirements: Reporting Type of Finding: Noncompliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or 2 CFR Part 200), Subpart F , requires single audit reporting to be submitted to the Federal Audit Clearinghouse within 30 days of receiving the completed reports or nine months after the entity's fiscal year end, whichever comes first. Condition: The June 30, 2024 and 2023 single audit reports were not submitted to the Federal Audit Clearinghouse on a timely basis. Cause: Insufficient staffing and turnover in key management roles caused delays to the start of the audits. Effect: Failure to submit the necessary audit reports on a timely basis can lead to delayed or suspended funding and Organization will not be classified as a low-risk auditee in future years. Questioned Costs: None Context: The Organization has experienced significant growth over the past two years that has lead to difficulties in retaining staff. The noncompliance is isolated to June 30, 2024 and 2023 as management has complied with other reporting criteria on its federal awards. Recommendation: Management should contract with experienced consultants to support timely reporting of all federal awards when Organization personnel are unable to meet the criteria. Responsible Official's Response: Management of La Raza Services, Inc. dba Servicios de La Raza, Inc. concurs with the audit finding. In January 2025, management contracted with experienced consultants to support timely reporting of federal grants in the future.
Finding 2024-001
Finding 2024-001: Reporting - Late Submission Information on the Federal Programs: Assistance Listing Number 21.027-Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of the Treasury and Assistance Listing Number 14.251-Economic Development Initiative, Community Project Funding, and Misc. Grants, U.S. Department of Housing and Urban Development Compliance Requirements: Reporting Type of Finding: Noncompliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or 2 CFR Part 200), Subpart F , requires single audit reporting to be submitted to the Federal Audit Clearinghouse within 30 days of receiving the completed reports or nine months after the entity's fiscal year end, whichever comes first. Condition: The June 30, 2024 and 2023 single audit reports were not submitted to the Federal Audit Clearinghouse on a timely basis. Cause: Insufficient staffing and turnover in key management roles caused delays to the start of the audits. Effect: Failure to submit the necessary audit reports on a timely basis can lead to delayed or suspended funding and Organization will not be classified as a low-risk auditee in future years. Questioned Costs: None Context: The Organization has experienced significant growth over the past two years that has lead to difficulties in retaining staff. The noncompliance is isolated to June 30, 2024 and 2023 as management has complied with other reporting criteria on its federal awards. Recommendation: Management should contract with experienced consultants to support timely reporting of all federal awards when Organization personnel are unable to meet the criteria. Responsible Official's Response: Management of La Raza Services, Inc. dba Servicios de La Raza, Inc. concurs with the audit finding. In January 2025, management contracted with experienced consultants to support timely reporting of federal grants in the future.
Finding 2024-001
Finding 2024-001: Reporting - Late Submission Information on the Federal Programs: Assistance Listing Number 21.027-Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of the Treasury and Assistance Listing Number 14.251-Economic Development Initiative, Community Project Funding, and Misc. Grants, U.S. Department of Housing and Urban Development Compliance Requirements: Reporting Type of Finding: Noncompliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or 2 CFR Part 200), Subpart F , requires single audit reporting to be submitted to the Federal Audit Clearinghouse within 30 days of receiving the completed reports or nine months after the entity's fiscal year end, whichever comes first. Condition: The June 30, 2024 and 2023 single audit reports were not submitted to the Federal Audit Clearinghouse on a timely basis. Cause: Insufficient staffing and turnover in key management roles caused delays to the start of the audits. Effect: Failure to submit the necessary audit reports on a timely basis can lead to delayed or suspended funding and Organization will not be classified as a low-risk auditee in future years. Questioned Costs: None Context: The Organization has experienced significant growth over the past two years that has lead to difficulties in retaining staff. The noncompliance is isolated to June 30, 2024 and 2023 as management has complied with other reporting criteria on its federal awards. Recommendation: Management should contract with experienced consultants to support timely reporting of all federal awards when Organization personnel are unable to meet the criteria. Responsible Official's Response: Management of La Raza Services, Inc. dba Servicios de La Raza, Inc. concurs with the audit finding. In January 2025, management contracted with experienced consultants to support timely reporting of federal grants in the future.