FAC Explorer

Audit 362077

FY End
2022-06-30
Total Expended
$1.12M
Findings
4
Programs
3
Organization: Inglis Foundation and Controlled Entities (PA)
Year: 2022 Accepted: 2025-07-14
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571164 2022-002 Material Weakness - L
571165 2022-002 Material Weakness - L
1147606 2022-002 Material Weakness - L
1147607 2022-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $356,247 - 0
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $308,183 Yes 1
14.912 Lead Hazard Control Capacity Building $75,756 - 0

Contacts

Name Title Type
DSB4Q24N1QK5 Christopher Bathe Auditee
2672592164 Patrick Heavens Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The SEFA is prepared by the Controller and signed off on by the CFO. De Minimis Rate Used: N Rate Explanation: The Corporation did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Inglis Foundation and Controlled Entities (Inglis) under programs of the federal government for the year ended June 30, 2022. 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). Federal funds were received in awards from the U.S. Department of Health and Human Services (HHS) and the U.S. Department of Homeland Security, including through federal programs established or funded by legislation issued in response to the COVID-19 pandemic (e.g., Coronavirus Aid, Relief, and Economic Security (CARES) Act or the American Rescue Plan (ARP)). Because the Schedule presents only a selected portion of the operations of Inglis, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of Inglis The Schedule does not include the federal awards of the below controlled entities because the U.S. Department of Housing and Urban Development requires a stand-alone audit of the respective entities. • Eastwick Section 811 Housing Corporation • Eastwick II Section 811 Housing Corporation • Evesham Section 811 Housing Corporation • Germantown Section 811 Housing Corporation • Washington Lane Section 811 Housing Corporation
Title: Summary of Significant Accounting Policies Accounting Policies: The SEFA is prepared by the Controller and signed off on by the CFO. De Minimis Rate Used: N Rate Explanation: The Corporation did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. 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.
Title: Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution - Assistance Listing Number 93.498 Accounting Policies: The SEFA is prepared by the Controller and signed off on by the CFO. De Minimis Rate Used: N Rate Explanation: The Corporation did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. For the U.S. Department of Health and Human Services (HHS) awards related to the Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to "Payment Received Periods" (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability). As it relates to Assistance Listing Number 93.498, Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution (PRF) program, the Schedule for the year ended June 30, 2022 includes expenditures and lost revenues included in the Period 2 and Period 3 PRF Reports submitted for Inglis. The Period 2 PRF Reports include payments received for the period July 1, 2020 to December 31, 2020. The deadline to use these funds was December 31, 2021. The Period 3 PRF Reports include payments received for the period January 1, 2021 to June 30, 2021. The deadline to use these funds was June 30, 2022.
Title: Disaster Grants, Public Assistance (Presidentially Declared Disasters) - Assistance Listing Number 97.036 Accounting Policies: The SEFA is prepared by the Controller and signed off on by the CFO. De Minimis Rate Used: N Rate Explanation: The Corporation did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The Federal Emergency Management Agency (FEMA) requires that FEMA has approved a project and that there have been eligible expenditures incurred for the approved project prior to reporting this program on the Schedule. Due to FEMA's guidance, $356,247 of the expenditures reported on the Schedule were incurred prior to 2022, however the projects were not approved by FEMA until 2022.
Title: Indirect Cost Rate Accounting Policies: The SEFA is prepared by the Controller and signed off on by the CFO. De Minimis Rate Used: N Rate Explanation: The Corporation did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The Corporation did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.

Finding Details

Finding 2022-002
Federal Program: COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Award Number: N/A Award Year: 2022 Compliance Requirement: N/A Questioned Costs: Not applicable Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes properly identifying all federal awards subject to Uniform Guidance. Condition/Context: Inglis failed to identify all federal awards subject to the Uniform Guidance. The preliminary schedule of expenditures of federal awards only included ALN 93.498, COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution. The Schedule was missing ALN 97.036 and 14.912. In addition, there was no documented evidence of formal review of the Schedule. Effect: Federal grants subject to the Uniform Guidance may not be captured, audited and reported on in accordance with the requirements of the associated grant agreement. Cause: Inglis did not have a formal process to track, review and report on all federal awards subject to the Uniform Guidance. Recommendation: Inglis should implement a formal process to identify and accumulate all federal award information to evaluate the appropriate requirements, including those subject to the Uniform Guidance. Managements Response: The omission of occurred as a result of timing of receipt of award and not knowing all unsolicited funding had to be reported on SEFA schedule. The error has been corrected. Management did perform a review however there was no documentation maintained of this process. There are specific ledger codes used to track all grants. The SEFA will be prepared by the Controller and signed off on by the CFO.
Finding 2022-002
Federal Program: COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Award Number: N/A Award Year: 2022 Compliance Requirement: N/A Questioned Costs: Not applicable Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes properly identifying all federal awards subject to Uniform Guidance. Condition/Context: Inglis failed to identify all federal awards subject to the Uniform Guidance. The preliminary schedule of expenditures of federal awards only included ALN 93.498, COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution. The Schedule was missing ALN 97.036 and 14.912. In addition, there was no documented evidence of formal review of the Schedule. Effect: Federal grants subject to the Uniform Guidance may not be captured, audited and reported on in accordance with the requirements of the associated grant agreement. Cause: Inglis did not have a formal process to track, review and report on all federal awards subject to the Uniform Guidance. Recommendation: Inglis should implement a formal process to identify and accumulate all federal award information to evaluate the appropriate requirements, including those subject to the Uniform Guidance. Managements Response: The omission of occurred as a result of timing of receipt of award and not knowing all unsolicited funding had to be reported on SEFA schedule. The error has been corrected. Management did perform a review however there was no documentation maintained of this process. There are specific ledger codes used to track all grants. The SEFA will be prepared by the Controller and signed off on by the CFO.
Finding 2022-002
Federal Program: COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Award Number: N/A Award Year: 2022 Compliance Requirement: N/A Questioned Costs: Not applicable Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes properly identifying all federal awards subject to Uniform Guidance. Condition/Context: Inglis failed to identify all federal awards subject to the Uniform Guidance. The preliminary schedule of expenditures of federal awards only included ALN 93.498, COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution. The Schedule was missing ALN 97.036 and 14.912. In addition, there was no documented evidence of formal review of the Schedule. Effect: Federal grants subject to the Uniform Guidance may not be captured, audited and reported on in accordance with the requirements of the associated grant agreement. Cause: Inglis did not have a formal process to track, review and report on all federal awards subject to the Uniform Guidance. Recommendation: Inglis should implement a formal process to identify and accumulate all federal award information to evaluate the appropriate requirements, including those subject to the Uniform Guidance. Managements Response: The omission of occurred as a result of timing of receipt of award and not knowing all unsolicited funding had to be reported on SEFA schedule. The error has been corrected. Management did perform a review however there was no documentation maintained of this process. There are specific ledger codes used to track all grants. The SEFA will be prepared by the Controller and signed off on by the CFO.
Finding 2022-002
Federal Program: COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Award Number: N/A Award Year: 2022 Compliance Requirement: N/A Questioned Costs: Not applicable Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes properly identifying all federal awards subject to Uniform Guidance. Condition/Context: Inglis failed to identify all federal awards subject to the Uniform Guidance. The preliminary schedule of expenditures of federal awards only included ALN 93.498, COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution. The Schedule was missing ALN 97.036 and 14.912. In addition, there was no documented evidence of formal review of the Schedule. Effect: Federal grants subject to the Uniform Guidance may not be captured, audited and reported on in accordance with the requirements of the associated grant agreement. Cause: Inglis did not have a formal process to track, review and report on all federal awards subject to the Uniform Guidance. Recommendation: Inglis should implement a formal process to identify and accumulate all federal award information to evaluate the appropriate requirements, including those subject to the Uniform Guidance. Managements Response: The omission of occurred as a result of timing of receipt of award and not knowing all unsolicited funding had to be reported on SEFA schedule. The error has been corrected. Management did perform a review however there was no documentation maintained of this process. There are specific ledger codes used to track all grants. The SEFA will be prepared by the Controller and signed off on by the CFO.