FAC Explorer

Audit 36284

FY End
2022-06-30
Total Expended
$979,594
Findings
2
Programs
9
Organization: Jackson Street Youth Shelter, Inc. (OR)
Year: 2022 Accepted: 2023-08-06
Auditor: Koontz Blasquez & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30218 2022-005 Significant Deficiency - A
606660 2022-005 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $241,432 Yes 1
93.623 Basic Center Grant $149,519 Yes 0
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $118,471 - 0
93.550 Transitional Living for Homeless Youth $118,316 - 0
93.667 Social Services Block Grant $60,168 Yes 0
93.268 Immunization Cooperative Agreements $31,111 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $24,265 - 0
99.999 Shelter & Case Management for Homeless Youth $12,455 - 0
14.218 Community Development Block Grants/entitlement Grants $10,000 - 0

Contacts

Name Title Type
WEZURT7AMM89 Ann Craig Auditee
5412864580 Debra Blasquez Auditor
No contacts on file

Notes to SEFA

Accounting Policies: II. SIGNIFICANT ACCOUNTING POLICIESA. Basis of PresentationThe information in the schedule of expenditures of federal awards is presented in accordance withthe audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance).B. Federal Financial AssistancePursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided bya federal agency, either directly or indirectly, in the form of grants, contracts, cooperativeagreements, loans, loan guarantees, property, interest subsidies, insurance, or directappropriations. Accordingly, non-monetary federal assistance, including federal surplus property, isincluded in federal financial assistance and, therefore, is reported on the schedule of expendituresof federal awards, if applicable. Federal financial assistance does not include direct federal cashassistance to individuals. Solicited contracts between the state and federal government for whichthe federal government procures tangible goods or services are not considered to be federalfinancial assistance. C. Indirect Cost Rate The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowedunder the Uniform Guidance.D. Major ProgramsThe Uniform Guidance establishes criteria to be used in defining major federal financial assistanceprograms. Major programs for the Organization are those programs selected for testing by theauditor using a risk assessment model, as well as certain minimum expenditure requirements, asoutlined in the Uniform Guidance. Programs with similar requirements may be grouped into acluster for testing purposes. Major programs include CFDA No. 14.231 Emergency Solutions Grant Coronavirus Relief and CFDA No. 93.623 Basic Center Program. E. Reporting EntityThe reporting entity is fully described in the notes to the Organizations financial statements.Additionally, the schedule of expenditures of federal awards includes all federal programsadministered by the Organization for the year ended June 30, 2022.F. Revenue and Expenditure RecognitionThe receipt and expenditure of federal awards are accounted for under the accrual basis ofaccounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-005
Finding 2022-005 Improper tracking of federal grants Federal Program: Grant Number 6155 - Emergency Solutions Grant - Coronavirus Relief, Oregon Housing and Community Services, CFDA Number 14.231, Awarded in 2020 Condition: Grant revenues and expenses were not tracked consistently. Prevalence: Entity-wide Criteria: Revenues and expenses related to federal grants should be recorded consistently with grant expenses not exceeding expected grant revenues. In addition, restricted amounts should be tracked properly. Questioned costs: None Effect: Potential failure to follow grant rules and restrictions along with potential for inaccurate SEFA and other reporting documents. Recommendations: We recommend that grant revenue and expenses be recorded correctly and consistently, along with verifying that all other grant recording requirements are met. Management's response: Management concurs with the finding.
Finding 2022-005
Finding 2022-005 Improper tracking of federal grants Federal Program: Grant Number 6155 - Emergency Solutions Grant - Coronavirus Relief, Oregon Housing and Community Services, CFDA Number 14.231, Awarded in 2020 Condition: Grant revenues and expenses were not tracked consistently. Prevalence: Entity-wide Criteria: Revenues and expenses related to federal grants should be recorded consistently with grant expenses not exceeding expected grant revenues. In addition, restricted amounts should be tracked properly. Questioned costs: None Effect: Potential failure to follow grant rules and restrictions along with potential for inaccurate SEFA and other reporting documents. Recommendations: We recommend that grant revenue and expenses be recorded correctly and consistently, along with verifying that all other grant recording requirements are met. Management's response: Management concurs with the finding.