FAC Explorer

Audit 361862

FY End
2024-09-30
Total Expended
$5.29M
Findings
2
Programs
4
Organization: North Bay Human Development Corporation (CA)
Year: 2024 Accepted: 2025-07-09
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570902 2024-001 - - P
1147344 2024-001 - - P

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $3.46M Yes 1
14.195 Section 8 Housing Assistance Payments Program $989,448 - 0
14.239 Home Investment Partnerships Program $496,201 - 0
14.218 Community Development Block Grants/entitlement Grants $350,000 - 0

Contacts

Name Title Type
N0NUMBERSYET Daniel Walker Auditee
7075231155 Mike Webber Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of North Bay Human Development Corporation under programs of the federal government for the year ended September 30, 2023. 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 North Bay Human Development Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of North Bay Human Development Corporation. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: North Bay Human Development Corporation did not elect to use the 10% de minimis cost rate. North Bay Human Development Corporation did not use any subrecipients.
Title: Balance of Outstanding Loans Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of North Bay Human Development Corporation under programs of the federal government for the year ended September 30, 2023. 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 North Bay Human Development Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of North Bay Human Development Corporation. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: North Bay Human Development Corporation did not elect to use the 10% de minimis cost rate. The loan programs listed subsequently are administered directly by North Bay Human Development Corporation, and balances and transactions relating to these programs are included in North Bay Human Development Corporation's basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at September 30, 2023, consists of: Outstanding Balance at September 30, 2023 Program Name AL Number Supportive Housing for the Elderly 14.157 3,457,174 Community Development Block Grant 14.218 350,000 HOME Investment Program 14.239 496,201

Finding Details

Finding 2024-001
2024-001 Late Audit Submission Federal Program Information: Funding agency: U.S. Department of Housing & Urban Development Title: Supportive Housing for the Elderly AL number: 14.157 Condition: While the audit report was completed on June 30, 2025, the submission of the audit package to the Federal Audit Clearinghouse (FAC) was not completed until after nine months after the end of the audit period, June 30, 2025, which is the due date for audit report submission. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: A non-material non-compliance exists as the audit package was submitted after the due date. Cause: The audit package was ready to be submitted on the date of the deadline, but the current, active Unique Entity Identification Number (UEI) was unable to be located to enter in the Federal Audit Clearinghouse system in order to submit the audit package. Repeat: No Auditor's Recommendation: We recommend management ensures the Organization has an active UEI number at all times and has access to the number when needed. View of Responsible Officials: Management agrees with the finding and has written a corrective action plan.
Finding 2024-001
2024-001 Late Audit Submission Federal Program Information: Funding agency: U.S. Department of Housing & Urban Development Title: Supportive Housing for the Elderly AL number: 14.157 Condition: While the audit report was completed on June 30, 2025, the submission of the audit package to the Federal Audit Clearinghouse (FAC) was not completed until after nine months after the end of the audit period, June 30, 2025, which is the due date for audit report submission. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: A non-material non-compliance exists as the audit package was submitted after the due date. Cause: The audit package was ready to be submitted on the date of the deadline, but the current, active Unique Entity Identification Number (UEI) was unable to be located to enter in the Federal Audit Clearinghouse system in order to submit the audit package. Repeat: No Auditor's Recommendation: We recommend management ensures the Organization has an active UEI number at all times and has access to the number when needed. View of Responsible Officials: Management agrees with the finding and has written a corrective action plan.