FAC Explorer

Audit 364575

FY End
2024-12-31
Total Expended
$4.41M
Findings
4
Programs
8
Organization: Old Pueblo Community Services (AZ)
Year: 2024 Accepted: 2025-08-20
Auditor: Keegan Linscott & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573967 2024-001 Significant Deficiency - C
573968 2024-001 Significant Deficiency - C
1150409 2024-001 Significant Deficiency - C
1150410 2024-001 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
64.024 Va Homeless Providers Grant and Per Diem Program $779,440 Yes 0
14.276 Youth Homelessness Demonstration Program $459,515 - 0
16.812 Second Chance Act Reentry Initiative $185,516 - 0
14.218 Community Development Block Grants/entitlement Grants $132,569 Yes 1
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $120,524 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $107,185 - 0
14.267 Continuum of Care Program $25,536 - 0
97.024 Emergency Food and Shelter National Board Program $12,500 - 0

Contacts

Name Title Type
RBKKJGMNWWQ7 Mary Elizabeth Pitts Auditee
5205460122 Bret Berry Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the SEFA 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. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards ("SEFA") includes the federal award activity of the Organization under programs of the federal government for the year ended December 31, 2024. The information in the SEFA is presented in accordance with the requirements of the Uniform Guidance. Because the SEFA 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 the Organization.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the SEFA 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. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the SEFA 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: Indirect Cost Rate Accounting Policies: Expenditures reported on the SEFA 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. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development (“HUD”) Program Title: Community Development Block Grants Entitlement Grants Assistance Listing Number: 14.218 Federal Award Source: Pass-Through Pass-Through Entity: City of Tucson Pass-Through Identifying Number: 19412 Criteria – Under the requirements of 2 CFR, Part 200, Subpart 305, payment methods must minimize the time elapsing between the transfer of funds from the Federal agency and the disbursement of funds by the recipient. Condition – During our audit of the allowable cost requirements for the Organization’s awards, we noted the Organization incorrectly reported expenditures and revenue for a program expenditure, which resulted in billing occurring before the expenditures were incurred. Cause – The finding appears to be the result of an error in data entry and an internal control breakdown related to the review of the expenditure and related billing. Effect and Context – The Organization is not in compliance with the cash management requirements of its award and therefore, expenditures were billed prior to being incurred for one out of two samples. Our sample was a statistically valid sample. Questioned Costs – None noted. Recommendation –We recommend the Organization implement policies and procedures to ensure its compliance with the cash management requirements.
Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development (“HUD”) Program Title: Community Development Block Grants Entitlement Grants Assistance Listing Number: 14.218 Federal Award Source: Pass-Through Pass-Through Entity: City of Tucson Pass-Through Identifying Number: 19412 Criteria – Under the requirements of 2 CFR, Part 200, Subpart 305, payment methods must minimize the time elapsing between the transfer of funds from the Federal agency and the disbursement of funds by the recipient. Condition – During our audit of the allowable cost requirements for the Organization’s awards, we noted the Organization incorrectly reported expenditures and revenue for a program expenditure, which resulted in billing occurring before the expenditures were incurred. Cause – The finding appears to be the result of an error in data entry and an internal control breakdown related to the review of the expenditure and related billing. Effect and Context – The Organization is not in compliance with the cash management requirements of its award and therefore, expenditures were billed prior to being incurred for one out of two samples. Our sample was a statistically valid sample. Questioned Costs – None noted. Recommendation –We recommend the Organization implement policies and procedures to ensure its compliance with the cash management requirements.
Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development (“HUD”) Program Title: Community Development Block Grants Entitlement Grants Assistance Listing Number: 14.218 Federal Award Source: Pass-Through Pass-Through Entity: City of Tucson Pass-Through Identifying Number: 19412 Criteria – Under the requirements of 2 CFR, Part 200, Subpart 305, payment methods must minimize the time elapsing between the transfer of funds from the Federal agency and the disbursement of funds by the recipient. Condition – During our audit of the allowable cost requirements for the Organization’s awards, we noted the Organization incorrectly reported expenditures and revenue for a program expenditure, which resulted in billing occurring before the expenditures were incurred. Cause – The finding appears to be the result of an error in data entry and an internal control breakdown related to the review of the expenditure and related billing. Effect and Context – The Organization is not in compliance with the cash management requirements of its award and therefore, expenditures were billed prior to being incurred for one out of two samples. Our sample was a statistically valid sample. Questioned Costs – None noted. Recommendation –We recommend the Organization implement policies and procedures to ensure its compliance with the cash management requirements.
Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development (“HUD”) Program Title: Community Development Block Grants Entitlement Grants Assistance Listing Number: 14.218 Federal Award Source: Pass-Through Pass-Through Entity: City of Tucson Pass-Through Identifying Number: 19412 Criteria – Under the requirements of 2 CFR, Part 200, Subpart 305, payment methods must minimize the time elapsing between the transfer of funds from the Federal agency and the disbursement of funds by the recipient. Condition – During our audit of the allowable cost requirements for the Organization’s awards, we noted the Organization incorrectly reported expenditures and revenue for a program expenditure, which resulted in billing occurring before the expenditures were incurred. Cause – The finding appears to be the result of an error in data entry and an internal control breakdown related to the review of the expenditure and related billing. Effect and Context – The Organization is not in compliance with the cash management requirements of its award and therefore, expenditures were billed prior to being incurred for one out of two samples. Our sample was a statistically valid sample. Questioned Costs – None noted. Recommendation –We recommend the Organization implement policies and procedures to ensure its compliance with the cash management requirements.