FAC Explorer

Audit 3645

FY End
2022-06-30
Total Expended
$1.16M
Findings
4
Programs
3
Organization: Jewish Community Services, Inc. (MD)
Year: 2022 Accepted: 2023-11-17
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2086 2022-003 Significant Deficiency - L
2087 2022-004 Significant Deficiency - B
578528 2022-003 Significant Deficiency - L
578529 2022-004 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $909,089 Yes 2
14.218 Community Development Block Grants/entitlement Grants $55,027 - 0
97.024 Emergency Food and Shelter National Board Program $7,911 - 0

Contacts

Name Title Type
H7A5LPKVM3N9 Nicole Wheeler Auditee
4108437348 Marie Caputo Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Jewish Community Services, Inc. (the Organization) under programs of the federal government for the period ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Organization. Summary of Significant Accounting Policies Expenditures are reported on the modified cash basis of accounting which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. Under the modified cash basis of accounting, expenses for capitalized assets and prepaid items are recognized when paid. If the Schedule were maintained on the accrual basis of accounting, all expenses would be recognized when incurred. The modified cash basis includes accounts payable and accrued expenses as it does on an accrual basis. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Organization elected not to use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance.

Finding Details

Finding 2022-003
Federal agency: U.S. Department of Treasury Federal program title: Emergency Rental Assistance Program Federal Assistance Listing Number: 21.023 Pass-Through Entity: Baltimore County Award Period: May 1, 2021 – June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of internal controls. Uniform Grant Guidance requires compliance with the provisions of internal controls. 2 CFR section 200.303, states that recipients of federal funds are required to establish and maintain effective internal control over the Federal awards to provide reasonable assurance that the recipient of the Federal funds is in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Organization should have internal controls designed and effectively operating to ensure compliance with those provisions. Condition: We noted there was no review or approval of three of five reports tested. Questioned costs: None Context: Three of five reports tested were not reviewed by an individual other than the preparer. We noted that a review process was put in place beginning in April 2022. Cause: The policies and procedures surrounding reporting were not properly designed. Repeat Finding: No Effect: The lack of internal controls over reporting compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that the Organization implement the proper policies and procedures to ensure compliance with 2 CFR section 200.303. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-004
Federal agency: U.S. Department of Treasury Federal program title: Emergency Rental Assistance Program Federal Assistance Listing Number: 21.023 Pass-Through Entity: Baltimore County Award Period: May 1, 2021 – June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of internal controls. Uniform Grant Guidance requires compliance with the provisions of internal controls. 2 CFR section 200.303, states that recipients of federal funds are required to establish and maintain effective internal control over the Federal awards to provide reasonable assurance that the recipient of the Federal funds is in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Organization should have internal controls designed and effectively operating to ensure compliance with those provisions. Condition: We noted there was no review or approval of five of five indirect cost calculations tested. Questioned costs: None Context: Five of five calculations tested were not reviewed by an individual other than the preparer. Cause: The policies and procedures surrounding indirect cost calculations were not properly designed. Repeat Finding: No Effect: The lack of internal controls over allowable cost compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that the Organization implement the proper policies and procedures to ensure compliance with 2 CFR section 200.303. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
Federal agency: U.S. Department of Treasury Federal program title: Emergency Rental Assistance Program Federal Assistance Listing Number: 21.023 Pass-Through Entity: Baltimore County Award Period: May 1, 2021 – June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of internal controls. Uniform Grant Guidance requires compliance with the provisions of internal controls. 2 CFR section 200.303, states that recipients of federal funds are required to establish and maintain effective internal control over the Federal awards to provide reasonable assurance that the recipient of the Federal funds is in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Organization should have internal controls designed and effectively operating to ensure compliance with those provisions. Condition: We noted there was no review or approval of three of five reports tested. Questioned costs: None Context: Three of five reports tested were not reviewed by an individual other than the preparer. We noted that a review process was put in place beginning in April 2022. Cause: The policies and procedures surrounding reporting were not properly designed. Repeat Finding: No Effect: The lack of internal controls over reporting compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that the Organization implement the proper policies and procedures to ensure compliance with 2 CFR section 200.303. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-004
Federal agency: U.S. Department of Treasury Federal program title: Emergency Rental Assistance Program Federal Assistance Listing Number: 21.023 Pass-Through Entity: Baltimore County Award Period: May 1, 2021 – June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of internal controls. Uniform Grant Guidance requires compliance with the provisions of internal controls. 2 CFR section 200.303, states that recipients of federal funds are required to establish and maintain effective internal control over the Federal awards to provide reasonable assurance that the recipient of the Federal funds is in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Organization should have internal controls designed and effectively operating to ensure compliance with those provisions. Condition: We noted there was no review or approval of five of five indirect cost calculations tested. Questioned costs: None Context: Five of five calculations tested were not reviewed by an individual other than the preparer. Cause: The policies and procedures surrounding indirect cost calculations were not properly designed. Repeat Finding: No Effect: The lack of internal controls over allowable cost compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that the Organization implement the proper policies and procedures to ensure compliance with 2 CFR section 200.303. Views of responsible officials: There is no disagreement with the audit finding.