FAC Explorer

Audit 360187

FY End
2024-09-30
Total Expended
$2.02M
Findings
8
Programs
5
Organization: Tarrant County Samaritan Housing (TX)
Year: 2024 Accepted: 2025-06-26
Auditor: Sutton Frost Cary LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
567640 2024-001 Significant Deficiency - A
567641 2024-002 Significant Deficiency - E
567642 2024-001 Significant Deficiency - A
567643 2024-002 Significant Deficiency - E
1144082 2024-001 Significant Deficiency - A
1144083 2024-002 Significant Deficiency - E
1144084 2024-001 Significant Deficiency - A
1144085 2024-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
12.267 Youth Homelessness Demonstration Program $369,349 - 0
93.914 Hiv Emergency Relief Project Grants $187,815 - 0
14.267 Supportive Housing Program $117,733 - 0
14.241 Housing Opportunities for Persons with Aids $24,580 Yes 2
97.024 Emergency Food and Shelter National Board Program $9,999 - 0

Contacts

Name Title Type
DRPTPXYMVQ84 Kim Robinson Auditee
8175091690 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 Tarrant County Samaritan Housing, Inc. (Organization). 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. 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 Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance and continues to use the cost allocation plan negotiated individually with its grantors, as applicable.

Finding Details

Finding 2024-001
Finding No. 2024-001: Allowable activities - Significant deficiency in internal control over compliance. Criteria: The Uniform Guidance requires that costs be adequately documented. The Organization’s internal control procedures over compliance specify that all employees’ timesheets and hours agree to the amount allocated to grant activities. Condition: During allowable cost testing for federal grants, for 2 out of the 25 payroll transactions tested, the amount charged to the grant did not agree to the employee’s approved percentage to be allocated to the grant. Cause: Formula errors on the allocation spreadsheet were not caught during the review process. Effect: The amount charged to the grant was less than the amount that should have been allocated to the grant. Recommendation: Management should ensure that the allocations on the grant billing sheet agree to the timecard prior to requesting reimbursement. Management’s Response: See corrective action plan.
Finding 2024-002
Finding No. 2024-002: Eligibility – Significant deficiency in internal control over compliance. Criteria: The terms of the grant agreement require that a unit inspection is documented when a client moves in and subsequent annual inspections. Condition: During eligibility testing for federal grants, for 2 out of 11 participants tested were not able to provide unit inspection documentation. Cause: The Organization was relying on other entities to complete the move in and annual inspections. They did not implement internal controls procedures to ensure these third party inspections were taking place. Effect: All units were not inspected in accordance with grant requirements. Recommendation: Management should implement internal control procedures to ensure annual inspections are completed in accordance with the grant requirements. Management’s Response: See corrective action plan.
Finding 2024-001
Finding No. 2024-001: Allowable activities - Significant deficiency in internal control over compliance. Criteria: The Uniform Guidance requires that costs be adequately documented. The Organization’s internal control procedures over compliance specify that all employees’ timesheets and hours agree to the amount allocated to grant activities. Condition: During allowable cost testing for federal grants, for 2 out of the 25 payroll transactions tested, the amount charged to the grant did not agree to the employee’s approved percentage to be allocated to the grant. Cause: Formula errors on the allocation spreadsheet were not caught during the review process. Effect: The amount charged to the grant was less than the amount that should have been allocated to the grant. Recommendation: Management should ensure that the allocations on the grant billing sheet agree to the timecard prior to requesting reimbursement. Management’s Response: See corrective action plan.
Finding 2024-002
Finding No. 2024-002: Eligibility – Significant deficiency in internal control over compliance. Criteria: The terms of the grant agreement require that a unit inspection is documented when a client moves in and subsequent annual inspections. Condition: During eligibility testing for federal grants, for 2 out of 11 participants tested were not able to provide unit inspection documentation. Cause: The Organization was relying on other entities to complete the move in and annual inspections. They did not implement internal controls procedures to ensure these third party inspections were taking place. Effect: All units were not inspected in accordance with grant requirements. Recommendation: Management should implement internal control procedures to ensure annual inspections are completed in accordance with the grant requirements. Management’s Response: See corrective action plan.
Finding 2024-001
Finding No. 2024-001: Allowable activities - Significant deficiency in internal control over compliance. Criteria: The Uniform Guidance requires that costs be adequately documented. The Organization’s internal control procedures over compliance specify that all employees’ timesheets and hours agree to the amount allocated to grant activities. Condition: During allowable cost testing for federal grants, for 2 out of the 25 payroll transactions tested, the amount charged to the grant did not agree to the employee’s approved percentage to be allocated to the grant. Cause: Formula errors on the allocation spreadsheet were not caught during the review process. Effect: The amount charged to the grant was less than the amount that should have been allocated to the grant. Recommendation: Management should ensure that the allocations on the grant billing sheet agree to the timecard prior to requesting reimbursement. Management’s Response: See corrective action plan.
Finding 2024-002
Finding No. 2024-002: Eligibility – Significant deficiency in internal control over compliance. Criteria: The terms of the grant agreement require that a unit inspection is documented when a client moves in and subsequent annual inspections. Condition: During eligibility testing for federal grants, for 2 out of 11 participants tested were not able to provide unit inspection documentation. Cause: The Organization was relying on other entities to complete the move in and annual inspections. They did not implement internal controls procedures to ensure these third party inspections were taking place. Effect: All units were not inspected in accordance with grant requirements. Recommendation: Management should implement internal control procedures to ensure annual inspections are completed in accordance with the grant requirements. Management’s Response: See corrective action plan.
Finding 2024-001
Finding No. 2024-001: Allowable activities - Significant deficiency in internal control over compliance. Criteria: The Uniform Guidance requires that costs be adequately documented. The Organization’s internal control procedures over compliance specify that all employees’ timesheets and hours agree to the amount allocated to grant activities. Condition: During allowable cost testing for federal grants, for 2 out of the 25 payroll transactions tested, the amount charged to the grant did not agree to the employee’s approved percentage to be allocated to the grant. Cause: Formula errors on the allocation spreadsheet were not caught during the review process. Effect: The amount charged to the grant was less than the amount that should have been allocated to the grant. Recommendation: Management should ensure that the allocations on the grant billing sheet agree to the timecard prior to requesting reimbursement. Management’s Response: See corrective action plan.
Finding 2024-002
Finding No. 2024-002: Eligibility – Significant deficiency in internal control over compliance. Criteria: The terms of the grant agreement require that a unit inspection is documented when a client moves in and subsequent annual inspections. Condition: During eligibility testing for federal grants, for 2 out of 11 participants tested were not able to provide unit inspection documentation. Cause: The Organization was relying on other entities to complete the move in and annual inspections. They did not implement internal controls procedures to ensure these third party inspections were taking place. Effect: All units were not inspected in accordance with grant requirements. Recommendation: Management should implement internal control procedures to ensure annual inspections are completed in accordance with the grant requirements. Management’s Response: See corrective action plan.