FAC Explorer

Audit 362805

FY End
2024-06-30
Total Expended
$4.65M
Findings
6
Programs
7
Organization: Prc (CA)
Year: 2024 Accepted: 2025-07-22
Auditor: Harshwal & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571782 2024-001 Significant Deficiency - P
571783 2024-001 Significant Deficiency - P
571784 2024-001 Significant Deficiency - P
1148224 2024-001 Significant Deficiency - P
1148225 2024-001 Significant Deficiency - P
1148226 2024-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
14.241 Housing Opportunities for Persons with Aids $2.03M Yes 1
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $293,977 - 0
93.493 Congressional Directives $161,423 - 0
14.218 Community Development Block Grants/entitlement Grants $116,757 - 0
93.914 Hiv Emergency Relief Project Grants $102,572 - 0
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $76,237 - 0
93.917 Hiv Care Formula Grants $3,941 Yes 1

Contacts

Name Title Type
JLVPBMXYCAL9 Brent Willman Auditee
3104633692 Sanwar Harshwal Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - 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. Indirect costs - PRC has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs are charged to the federal award programs as specified in the grant agreements. De Minimis Rate Used: N Rate Explanation: Indirect costs - PRC has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs are charged to the federal award programs as specified in the grant agreements. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of PRC under programs of the federal government for the year ended June 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 PRC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of PRC.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - 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. Indirect costs - PRC has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs are charged to the federal award programs as specified in the grant agreements. De Minimis Rate Used: N Rate Explanation: Indirect costs - PRC has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs are charged to the federal award programs as specified in the grant agreements. Basis of Accounting - 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. Indirect costs - PRC has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs are charged to the federal award programs as specified in the grant agreements.
Title: NOTE 3 - AMOUNTS PROVIDED TO SUBRECIPIENTS Accounting Policies: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - 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. Indirect costs - PRC has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs are charged to the federal award programs as specified in the grant agreements. De Minimis Rate Used: N Rate Explanation: Indirect costs - PRC has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs are charged to the federal award programs as specified in the grant agreements. The amount provided to the Subrecipient is summarized as follows: Federal Grantor/Pass-through Grantor/Program Federal Assistance Listing Number Contract or Program Number Subrecipient Amount US Department of Housing and Urban Development Pass-through: City and County of San Francisco Housing Opportunities for Persons With AIDS 14.241 203997-23 Baker Places, Inc. $1,628,266 HIV Emergency Relief Formula Grant 93.917 1000010913 Baker Places, Inc. 284,251 $1,912,517

Finding Details

Finding 2024-001
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001: Reporting (Significant Deficiency) ALN Number Federal Agency Pass-Through Identification Number Award Year 93.917 U.S. Department of Human Health and Services 1000010913 2024 14.241 U.S. Department of Housing and Urban Development 203997-23 2024 Criteria: The OMB Uniform Guidance and contract with federal funding agency require that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements as follows: Section 2 CFR 200.512 of the Uniform Guidance states: I. General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. II. Data Collection. The FAC is the repository of record for Subpart F-Audit Requirements of this Part reporting packages and the data collection form. All federal agencies, pass-through entities and others interested in a reporting package and data collection form must obtain it by accessing the FAC.Cause: The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year ended June 30, 2024, within 9 months after the audit period. Effect: Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or delay in federal and state funding as well as the effects of being placed on high-risk status by a federal and/or state agency. Questioned Costs: None. Repeat finding: No Cause: The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely submission of the report. Recommendation: PRC should establish centralized controls, which includes the identification of all required reports and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure that controls are in place and operating effectively for report submission. Views of Responsible Officials: See separately prepared Corrective Action Plan.
Finding 2024-001
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001: Reporting (Significant Deficiency) ALN Number Federal Agency Pass-Through Identification Number Award Year 93.917 U.S. Department of Human Health and Services 1000010913 2024 14.241 U.S. Department of Housing and Urban Development 203997-23 2024 Criteria: The OMB Uniform Guidance and contract with federal funding agency require that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements as follows: Section 2 CFR 200.512 of the Uniform Guidance states: I. General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. II. Data Collection. The FAC is the repository of record for Subpart F-Audit Requirements of this Part reporting packages and the data collection form. All federal agencies, pass-through entities and others interested in a reporting package and data collection form must obtain it by accessing the FAC.Cause: The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year ended June 30, 2024, within 9 months after the audit period. Effect: Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or delay in federal and state funding as well as the effects of being placed on high-risk status by a federal and/or state agency. Questioned Costs: None. Repeat finding: No Cause: The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely submission of the report. Recommendation: PRC should establish centralized controls, which includes the identification of all required reports and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure that controls are in place and operating effectively for report submission. Views of Responsible Officials: See separately prepared Corrective Action Plan.
Finding 2024-001
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001: Reporting (Significant Deficiency) ALN Number Federal Agency Pass-Through Identification Number Award Year 93.917 U.S. Department of Human Health and Services 1000010913 2024 14.241 U.S. Department of Housing and Urban Development 203997-23 2024 Criteria: The OMB Uniform Guidance and contract with federal funding agency require that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements as follows: Section 2 CFR 200.512 of the Uniform Guidance states: I. General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. II. Data Collection. The FAC is the repository of record for Subpart F-Audit Requirements of this Part reporting packages and the data collection form. All federal agencies, pass-through entities and others interested in a reporting package and data collection form must obtain it by accessing the FAC.Cause: The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year ended June 30, 2024, within 9 months after the audit period. Effect: Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or delay in federal and state funding as well as the effects of being placed on high-risk status by a federal and/or state agency. Questioned Costs: None. Repeat finding: No Cause: The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely submission of the report. Recommendation: PRC should establish centralized controls, which includes the identification of all required reports and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure that controls are in place and operating effectively for report submission. Views of Responsible Officials: See separately prepared Corrective Action Plan.
Finding 2024-001
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001: Reporting (Significant Deficiency) ALN Number Federal Agency Pass-Through Identification Number Award Year 93.917 U.S. Department of Human Health and Services 1000010913 2024 14.241 U.S. Department of Housing and Urban Development 203997-23 2024 Criteria: The OMB Uniform Guidance and contract with federal funding agency require that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements as follows: Section 2 CFR 200.512 of the Uniform Guidance states: I. General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. II. Data Collection. The FAC is the repository of record for Subpart F-Audit Requirements of this Part reporting packages and the data collection form. All federal agencies, pass-through entities and others interested in a reporting package and data collection form must obtain it by accessing the FAC.Cause: The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year ended June 30, 2024, within 9 months after the audit period. Effect: Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or delay in federal and state funding as well as the effects of being placed on high-risk status by a federal and/or state agency. Questioned Costs: None. Repeat finding: No Cause: The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely submission of the report. Recommendation: PRC should establish centralized controls, which includes the identification of all required reports and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure that controls are in place and operating effectively for report submission. Views of Responsible Officials: See separately prepared Corrective Action Plan.
Finding 2024-001
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001: Reporting (Significant Deficiency) ALN Number Federal Agency Pass-Through Identification Number Award Year 93.917 U.S. Department of Human Health and Services 1000010913 2024 14.241 U.S. Department of Housing and Urban Development 203997-23 2024 Criteria: The OMB Uniform Guidance and contract with federal funding agency require that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements as follows: Section 2 CFR 200.512 of the Uniform Guidance states: I. General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. II. Data Collection. The FAC is the repository of record for Subpart F-Audit Requirements of this Part reporting packages and the data collection form. All federal agencies, pass-through entities and others interested in a reporting package and data collection form must obtain it by accessing the FAC.Cause: The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year ended June 30, 2024, within 9 months after the audit period. Effect: Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or delay in federal and state funding as well as the effects of being placed on high-risk status by a federal and/or state agency. Questioned Costs: None. Repeat finding: No Cause: The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely submission of the report. Recommendation: PRC should establish centralized controls, which includes the identification of all required reports and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure that controls are in place and operating effectively for report submission. Views of Responsible Officials: See separately prepared Corrective Action Plan.
Finding 2024-001
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001: Reporting (Significant Deficiency) ALN Number Federal Agency Pass-Through Identification Number Award Year 93.917 U.S. Department of Human Health and Services 1000010913 2024 14.241 U.S. Department of Housing and Urban Development 203997-23 2024 Criteria: The OMB Uniform Guidance and contract with federal funding agency require that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements as follows: Section 2 CFR 200.512 of the Uniform Guidance states: I. General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. II. Data Collection. The FAC is the repository of record for Subpart F-Audit Requirements of this Part reporting packages and the data collection form. All federal agencies, pass-through entities and others interested in a reporting package and data collection form must obtain it by accessing the FAC.Cause: The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year ended June 30, 2024, within 9 months after the audit period. Effect: Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or delay in federal and state funding as well as the effects of being placed on high-risk status by a federal and/or state agency. Questioned Costs: None. Repeat finding: No Cause: The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely submission of the report. Recommendation: PRC should establish centralized controls, which includes the identification of all required reports and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure that controls are in place and operating effectively for report submission. Views of Responsible Officials: See separately prepared Corrective Action Plan.