FAC Explorer

Audit 359949

FY End
2024-09-30
Total Expended
$2.04M
Findings
2
Programs
6
Organization: Family Building Blocks (OR)
Year: 2024 Accepted: 2025-06-25
Auditor: Singerlewak LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
567056 2024-001 Significant Deficiency - L
1143498 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $1.26M Yes 1
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $483,246 - 0
93.667 Social Services Block Grant $148,059 - 0
93.778 Medical Assistance Program $70,030 - 0
10.558 Child and Adult Care Food Program $59,217 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $20,653 - 0

Contacts

Name Title Type
E9SJMFFGQ9U5 Patrice Altenhofen Auditee
5035662132 Brad Bingenheimer Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – BASIS OF PRESENTATION Accounting Policies: Prepared on accrual basis of accounting De Minimis Rate Used: N Rate Explanation: No indirect costs The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Family Building Blocks (the “Organization”) under programs of the federal government for the year ended September 30, 2024. 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 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 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Prepared on accrual basis of accounting De Minimis Rate Used: N Rate Explanation: No indirect costs 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 to reimbursement.
Title: NOTE 3 – INDIRECT COSTS Accounting Policies: Prepared on accrual basis of accounting De Minimis Rate Used: N Rate Explanation: No indirect costs The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Criteria: Per Title 2 CFR § 200.328, the recipient must submit annual financial reports no later than 90 calendar days after the reporting period, and semi-annual reports no later than 30 days after the reporting period. Condition: The semi-annual SF-425 financial report was not submitted timely. Cause: The semi-annual SF-425 financial report was not submitted within the 30-day timeframe as required by the Head Start Grant Program. Effect or Potential Effect: Late submissions resulted in non-compliance with reporting requirements and could result in loss or reduction of funding for the program. Context: The semi-annual SF-425 financial report was not filed within 30-days of period end as required in the grant agreement. Recommendation: We recommend that the Organization implement procedure to ensure compliance with filing requirements. Views of Management: Management acknowledges the lapse in regularly meeting the grant requirement of submitting financial reports within the specified 30-day period. To address this issue, the Organization has initiated a comprehensive procedural shift.
Finding 2024-001
Criteria: Per Title 2 CFR § 200.328, the recipient must submit annual financial reports no later than 90 calendar days after the reporting period, and semi-annual reports no later than 30 days after the reporting period. Condition: The semi-annual SF-425 financial report was not submitted timely. Cause: The semi-annual SF-425 financial report was not submitted within the 30-day timeframe as required by the Head Start Grant Program. Effect or Potential Effect: Late submissions resulted in non-compliance with reporting requirements and could result in loss or reduction of funding for the program. Context: The semi-annual SF-425 financial report was not filed within 30-days of period end as required in the grant agreement. Recommendation: We recommend that the Organization implement procedure to ensure compliance with filing requirements. Views of Management: Management acknowledges the lapse in regularly meeting the grant requirement of submitting financial reports within the specified 30-day period. To address this issue, the Organization has initiated a comprehensive procedural shift.