FAC Explorer

Audit 358840

FY End
2024-12-31
Total Expended
$2.25M
Findings
8
Programs
2
Organization: The Parenting Center (TX)
Year: 2024 Accepted: 2025-06-13
Auditor: Sutton Frost Cary LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
564783 2024-001 Significant Deficiency - B
564784 2024-001 Significant Deficiency - B
564785 2024-001 Significant Deficiency - B
564786 2024-001 Significant Deficiency - B
1141225 2024-001 Significant Deficiency - B
1141226 2024-001 Significant Deficiency - B
1141227 2024-001 Significant Deficiency - B
1141228 2024-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $86,738 Yes 1
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $57,547 - 0

Contacts

Name Title Type
N262AJUXGE66 Diana Calhoun Auditee
8176325508 Deanna Frisby Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of The Parenting Center (Center) and is presented on the accrual basis of accounting. The information in this Schedule 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 Center, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Center. 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: The Center has not elected to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance and continues to use the cost allocation plan negotiated individually with its grantors.

Finding Details

Finding 2024-001
Finding 2024‐001: Allowable Cost – Significant deficiency in internal controls over compliance and compliance finding. Criteria: The Center’s internal control procedures over compliance specify that all employees who are not fully charged to the grant maintain timesheets to track the time and effort charged to the grant. The amounts allocated to grant activities then agrees to amounts charged to the grant. Condition: During the allowable cost testing for federal grants, 3 out of 26 timesheets tested did not agree to the allocation of payroll charged to the grant. Additional fringe benefits were charged to the grant based on allocations that did not agree to actual time and effort reported on the employee’s timesheet. Effect: The Center’s reporting of grant time and effort was not fully documented in accordance with internal control over compliance procedures. Questioned Cost: None Recommendation: Management should ensure all timesheets are completed and agree to the reimbursement requests for the period. Any changes to the employees timesheet and time and effort towards the grant should be documented and approved prior to the reimbursement requests.
Finding 2024-001
Finding 2024‐001: Allowable Cost – Significant deficiency in internal controls over compliance and compliance finding. Criteria: The Center’s internal control procedures over compliance specify that all employees who are not fully charged to the grant maintain timesheets to track the time and effort charged to the grant. The amounts allocated to grant activities then agrees to amounts charged to the grant. Condition: During the allowable cost testing for federal grants, 3 out of 26 timesheets tested did not agree to the allocation of payroll charged to the grant. Additional fringe benefits were charged to the grant based on allocations that did not agree to actual time and effort reported on the employee’s timesheet. Effect: The Center’s reporting of grant time and effort was not fully documented in accordance with internal control over compliance procedures. Questioned Cost: None Recommendation: Management should ensure all timesheets are completed and agree to the reimbursement requests for the period. Any changes to the employees timesheet and time and effort towards the grant should be documented and approved prior to the reimbursement requests.
Finding 2024-001
Finding 2024‐001: Allowable Cost – Significant deficiency in internal controls over compliance and compliance finding. Criteria: The Center’s internal control procedures over compliance specify that all employees who are not fully charged to the grant maintain timesheets to track the time and effort charged to the grant. The amounts allocated to grant activities then agrees to amounts charged to the grant. Condition: During the allowable cost testing for federal grants, 3 out of 26 timesheets tested did not agree to the allocation of payroll charged to the grant. Additional fringe benefits were charged to the grant based on allocations that did not agree to actual time and effort reported on the employee’s timesheet. Effect: The Center’s reporting of grant time and effort was not fully documented in accordance with internal control over compliance procedures. Questioned Cost: None Recommendation: Management should ensure all timesheets are completed and agree to the reimbursement requests for the period. Any changes to the employees timesheet and time and effort towards the grant should be documented and approved prior to the reimbursement requests.
Finding 2024-001
Finding 2024‐001: Allowable Cost – Significant deficiency in internal controls over compliance and compliance finding. Criteria: The Center’s internal control procedures over compliance specify that all employees who are not fully charged to the grant maintain timesheets to track the time and effort charged to the grant. The amounts allocated to grant activities then agrees to amounts charged to the grant. Condition: During the allowable cost testing for federal grants, 3 out of 26 timesheets tested did not agree to the allocation of payroll charged to the grant. Additional fringe benefits were charged to the grant based on allocations that did not agree to actual time and effort reported on the employee’s timesheet. Effect: The Center’s reporting of grant time and effort was not fully documented in accordance with internal control over compliance procedures. Questioned Cost: None Recommendation: Management should ensure all timesheets are completed and agree to the reimbursement requests for the period. Any changes to the employees timesheet and time and effort towards the grant should be documented and approved prior to the reimbursement requests.
Finding 2024-001
Finding 2024‐001: Allowable Cost – Significant deficiency in internal controls over compliance and compliance finding. Criteria: The Center’s internal control procedures over compliance specify that all employees who are not fully charged to the grant maintain timesheets to track the time and effort charged to the grant. The amounts allocated to grant activities then agrees to amounts charged to the grant. Condition: During the allowable cost testing for federal grants, 3 out of 26 timesheets tested did not agree to the allocation of payroll charged to the grant. Additional fringe benefits were charged to the grant based on allocations that did not agree to actual time and effort reported on the employee’s timesheet. Effect: The Center’s reporting of grant time and effort was not fully documented in accordance with internal control over compliance procedures. Questioned Cost: None Recommendation: Management should ensure all timesheets are completed and agree to the reimbursement requests for the period. Any changes to the employees timesheet and time and effort towards the grant should be documented and approved prior to the reimbursement requests.
Finding 2024-001
Finding 2024‐001: Allowable Cost – Significant deficiency in internal controls over compliance and compliance finding. Criteria: The Center’s internal control procedures over compliance specify that all employees who are not fully charged to the grant maintain timesheets to track the time and effort charged to the grant. The amounts allocated to grant activities then agrees to amounts charged to the grant. Condition: During the allowable cost testing for federal grants, 3 out of 26 timesheets tested did not agree to the allocation of payroll charged to the grant. Additional fringe benefits were charged to the grant based on allocations that did not agree to actual time and effort reported on the employee’s timesheet. Effect: The Center’s reporting of grant time and effort was not fully documented in accordance with internal control over compliance procedures. Questioned Cost: None Recommendation: Management should ensure all timesheets are completed and agree to the reimbursement requests for the period. Any changes to the employees timesheet and time and effort towards the grant should be documented and approved prior to the reimbursement requests.
Finding 2024-001
Finding 2024‐001: Allowable Cost – Significant deficiency in internal controls over compliance and compliance finding. Criteria: The Center’s internal control procedures over compliance specify that all employees who are not fully charged to the grant maintain timesheets to track the time and effort charged to the grant. The amounts allocated to grant activities then agrees to amounts charged to the grant. Condition: During the allowable cost testing for federal grants, 3 out of 26 timesheets tested did not agree to the allocation of payroll charged to the grant. Additional fringe benefits were charged to the grant based on allocations that did not agree to actual time and effort reported on the employee’s timesheet. Effect: The Center’s reporting of grant time and effort was not fully documented in accordance with internal control over compliance procedures. Questioned Cost: None Recommendation: Management should ensure all timesheets are completed and agree to the reimbursement requests for the period. Any changes to the employees timesheet and time and effort towards the grant should be documented and approved prior to the reimbursement requests.
Finding 2024-001
Finding 2024‐001: Allowable Cost – Significant deficiency in internal controls over compliance and compliance finding. Criteria: The Center’s internal control procedures over compliance specify that all employees who are not fully charged to the grant maintain timesheets to track the time and effort charged to the grant. The amounts allocated to grant activities then agrees to amounts charged to the grant. Condition: During the allowable cost testing for federal grants, 3 out of 26 timesheets tested did not agree to the allocation of payroll charged to the grant. Additional fringe benefits were charged to the grant based on allocations that did not agree to actual time and effort reported on the employee’s timesheet. Effect: The Center’s reporting of grant time and effort was not fully documented in accordance with internal control over compliance procedures. Questioned Cost: None Recommendation: Management should ensure all timesheets are completed and agree to the reimbursement requests for the period. Any changes to the employees timesheet and time and effort towards the grant should be documented and approved prior to the reimbursement requests.