FAC Explorer

Audit 364980

FY End
2024-12-31
Total Expended
$1.44M
Findings
2
Programs
3
Organization: The Contingent (OR)
Year: 2024 Accepted: 2025-08-26
Auditor: McDonald Jacobs PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574699 2024-001 Material Weakness - AB
1151141 2024-001 Material Weakness - AB

Programs

ALN Program Spent Major Findings
93.658 Foster Care_title IV-E $815,934 Yes 1
93.670 Child Abuse and Neglect Discretionary Activities $609,840 - 0
17.258 Wia Adult Program $10,636 - 0

Contacts

Name Title Type
CJPKNLFXA173 Liz Williamson Auditee
5032811801 Gerard Deblois Jr. Auditor
No contacts on file

Notes to SEFA

Title: 1 Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes all federal grant activity of The Contingent under programs of the federal government for the year ended December 31, 2024. The information in this schedule is presented in accordance with the requirements of the 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 The Contingent, it is not intended to and does not present the financial position, changes in net assets or cash flows of The Contingent. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following 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: Y Rate Explanation: The Contingent has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Basis of Presentation
Title: 2 Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes all federal grant activity of The Contingent under programs of the federal government for the year ended December 31, 2024. The information in this schedule is presented in accordance with the requirements of the 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 The Contingent, it is not intended to and does not present the financial position, changes in net assets or cash flows of The Contingent. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following 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: Y Rate Explanation: The Contingent has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs

Finding Details

Finding 2024-001
Finding # 2024-001 Type: Material weakness Type: Material noncompliance Assistance Listing Number: Department of Health and Human Services 93.658 Requirement: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Such records must meet the standards as specified in 2 CFR 200 Subpart E Cost Principles §200.430. Condition: Payroll allocations were done based on management’s estimate through departmental meetings and work assignments rather than actual time records maintained by staff. Context: Payroll allocation during the months of January through April 2024 were based on estimates. Total payroll charged during this time was approximately $218,000 of the $815,000 total federal expenditures for the year. Cause: Management became aware of the need for a time tracking system after the activities funded by the Federal awards began. Effect: Payroll costs charged to the grant may not be accurate. Questioned Costs: Approximately $218,000 Recommendation: We recommend that management continue to reinforce utilization of the time tracking system that was implemented in 2024. In addition, management should ensure that the timecards submitted by staff are reviewed and approved timely. Management’s Response: Management agrees and as noted, a new time tracking system was implemented in May 2024 and no exceptions were identified after implementation.
Finding 2024-001
Finding # 2024-001 Type: Material weakness Type: Material noncompliance Assistance Listing Number: Department of Health and Human Services 93.658 Requirement: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Such records must meet the standards as specified in 2 CFR 200 Subpart E Cost Principles §200.430. Condition: Payroll allocations were done based on management’s estimate through departmental meetings and work assignments rather than actual time records maintained by staff. Context: Payroll allocation during the months of January through April 2024 were based on estimates. Total payroll charged during this time was approximately $218,000 of the $815,000 total federal expenditures for the year. Cause: Management became aware of the need for a time tracking system after the activities funded by the Federal awards began. Effect: Payroll costs charged to the grant may not be accurate. Questioned Costs: Approximately $218,000 Recommendation: We recommend that management continue to reinforce utilization of the time tracking system that was implemented in 2024. In addition, management should ensure that the timecards submitted by staff are reviewed and approved timely. Management’s Response: Management agrees and as noted, a new time tracking system was implemented in May 2024 and no exceptions were identified after implementation.