FAC Explorer

Audit 360777

FY End
2024-12-31
Total Expended
$1.31M
Findings
2
Programs
5
Organization: The Women's Home (TX)
Year: 2024 Accepted: 2025-06-30
Auditor: Doeren Mayhew Assurance

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569183 2024-001 Significant Deficiency - E
1145625 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $510,042 Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $295,863 - 0
14.218 Community Development Block Grants/entitlement Grants $198,243 - 0
14.241 Housing Opportunities for Persons with Aids $187,320 - 0
97.024 Emergency Food and Shelter National Board Program $119,994 - 0

Contacts

Name Title Type
ESK7ALGDW6X3 Anna Coffey Auditee
7135213150 Elissa Posway Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Women’s Home (The Home), under programs of the federal government for the year ended December 31, 2024. The information in the 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 Home, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Home. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: N/A The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Women’s Home (The Home), under programs of the federal government for the year ended December 31, 2024. The information in the 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 Home, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Home.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Women’s Home (The Home), under programs of the federal government for the year ended December 31, 2024. The information in the 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 Home, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Home. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: N/A Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 3 - Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Women’s Home (The Home), under programs of the federal government for the year ended December 31, 2024. The information in the 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 Home, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Home. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: N/A The Home has elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Federal Program: Assistance Listing Number 21.023, Emergency Rental Assistance Program, Federal Award Identification Number 20220000044, U.S. Department of Treasury, Passed through Texas Department of Housing and Community Affairs Criteria: The entity must establish and maintain effective internal control to provide reasonable assurance that only eligible individuals receive assistance or services under the federal award program. Certifications must be obtained for COVID-19 Impact, Housing Instability, and Household Income. In addition, the participant may not have duplication of benefits through another federal program. Condition: We selected a sample of 25 participants out of 154 for testing. Overall, participant files for 3 individuals did not contain a properly completed intake form and lacked documentation as follows: (1) Two files did not have certification regarding the participant experiencing financial hardship during or due directly or indirectly to the COVID-19 pandemic; (2)Two files did not have certification regarding housing instability; (3) One file did not have support regarding no duplication of benefits for the participant. Cause: Personnel not adhering to prescribed procedures. Potential Effect: Lack of proper documentation could lead to ineligible individuals receiving benefits. Questioned Costs: None Recommendation: The period for this grant contract ended on March 31, 2024. We recommend that The Home ensure that chart audits were performed for all participants in the program to address situations where lack of documentation may exist. Views of Responsible Officials: These participants received services during 2024; however, they were enrolled in the program during 2023. Our processes were updated during 2023 to ensure eligibility information was consistently captured for participants. The employee responsible for the errors is no longer with The Home and the grant was officially closed by the State during 2024, noting no issues. We have instituted quarterly audits of records to catch data entry errors.
Finding 2024-001
Federal Program: Assistance Listing Number 21.023, Emergency Rental Assistance Program, Federal Award Identification Number 20220000044, U.S. Department of Treasury, Passed through Texas Department of Housing and Community Affairs Criteria: The entity must establish and maintain effective internal control to provide reasonable assurance that only eligible individuals receive assistance or services under the federal award program. Certifications must be obtained for COVID-19 Impact, Housing Instability, and Household Income. In addition, the participant may not have duplication of benefits through another federal program. Condition: We selected a sample of 25 participants out of 154 for testing. Overall, participant files for 3 individuals did not contain a properly completed intake form and lacked documentation as follows: (1) Two files did not have certification regarding the participant experiencing financial hardship during or due directly or indirectly to the COVID-19 pandemic; (2)Two files did not have certification regarding housing instability; (3) One file did not have support regarding no duplication of benefits for the participant. Cause: Personnel not adhering to prescribed procedures. Potential Effect: Lack of proper documentation could lead to ineligible individuals receiving benefits. Questioned Costs: None Recommendation: The period for this grant contract ended on March 31, 2024. We recommend that The Home ensure that chart audits were performed for all participants in the program to address situations where lack of documentation may exist. Views of Responsible Officials: These participants received services during 2024; however, they were enrolled in the program during 2023. Our processes were updated during 2023 to ensure eligibility information was consistently captured for participants. The employee responsible for the errors is no longer with The Home and the grant was officially closed by the State during 2024, noting no issues. We have instituted quarterly audits of records to catch data entry errors.