FAC Explorer

Audit 364998

FY End
2024-09-30
Total Expended
$2.53M
Findings
6
Programs
6
Organization: Bridge Refugee Services, Inc. (TN)
Year: 2024 Accepted: 2025-08-26
Auditor: Johnson Hickey & Murchison PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574709 2024-002 Significant Deficiency - L
574710 2024-003 - - ABCEFGHIJLMNP
574711 2024-003 - - ABCEFGHIJLMNP
1151151 2024-002 Significant Deficiency - L
1151152 2024-003 - - ABCEFGHIJLMNP
1151153 2024-003 - - ABCEFGHIJLMNP

Programs

ALN Program Spent Major Findings
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $796,516 Yes 1
19.510 U.s. Refugee Admissions Program $723,196 Yes 2
93.576 Refugee and Entrant Assistance Discretionary Grants $655,227 - 0
93.567 Refugee and Entrant Assistance Voluntary Agency Programs $253,447 - 0
93.583 Refugee and Entrant Assistance Wilson/fish Program $68,518 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $37,104 - 0

Contacts

Name Title Type
JK7GD2LRZ3Q6 Marina Peshterianu Auditee
4239541911 Sherri Anderson Auditor
No contacts on file

Notes to SEFA

Title: (1) BASIS OF PRESENTATION Accounting Policies: 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. Bridge Refugee Services, Inc. has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Bridge Refugee Services, Inc. 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 and state awards includes the federal and state grant activity of Bridge Refugee Services, Inc. and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: (2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: 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. Bridge Refugee Services, Inc. has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Bridge Refugee Services, Inc. has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. 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. Bridge Refugee Services, Inc. has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
2024-002 Grant Reporting Condition: The Organization is not in compliance with the reporting requirements for the U.S. Department of State, Bureau of Population, Refugees, and Migration’s Reception and Replacement Grant. Specifically, reports were submitted late and did not tie to supporting amounts in the general ledger. Criteria: U.S. Department of State, Bureau of Population, Refugees, and Migration requires a 90-day report for each refugee that is funded through the Reception and Replacement Grant. The report is due on the 15th day of the 4th month after a refugee’s arrival. Further, the report requires disclosure on how much of the grant funding has been spent on the applicable refugee for their first 90-days. Cause of Condition: The Organization has experienced changes in personnel during the year and there has not been consistent capacity to complete all the work that was required with increased arrivals. This resulted in delays in reporting as well as increased chances of missing information. Effect: The Organization did not meet the reporting requirements of U.S. Department of State, Bureau of Population, Refugees, and Migration. Reports were submitted late and did not tie to data in the general ledger. Recommendation: The Organization should develop procedures to ensure that the U.S. Department of State, Bureau of Population, Refugees, and Migration’s Reception and Replacement Grant reporting requirements are met. Personnel should be aware of due dates and try to submit all reports on a timely basis as well as check that all report data is accurate and up to date. Response: Management concurs with the finding. The Reception and Replacement Grant is no longer being funded to the Organization, but, nevertheless, the Organization will implement formal procedures to ensure that all reporting requirements are met.
Finding 2024-003
2024-003 Failure to File 2022 and 2023 Data Collection Forms Condition: The Organization is not in compliance with the annual financial reporting requirements of the Federal Audit Clearinghouse. Criteria: Uniform Guidance requires annual reporting by specified due dates after the Organization’s year-end. The due dates are the shorter of 30 days after the release of the audited financial statements but no later than 9 months after the Organization’s year-end. Cause of Condition: The 2022 and 2023 Data Collection Forms did not appear to have been not submitted and it was not certified by the prior auditor. Therefore, the Organization’s management did not certify the Data Collection Forms for the past two years. As a result, the Data Collection Form was not filed with the Federal Audit Clearinghouse for either 2022 or 2023. The Data Collection Form is ultimately the responsibility of the Organization. Effect: The Organization did not meet the reporting requirements of the Uniform Guidance. Recommendation: The Organization should develop procedures to ensure that the Data Collection Form is submitted on time in accordance with Uniform Guidance reporting requirements. Response: Management concurs with the finding. The Organization now has procedures in place to ensure that all Uniform Guidance reporting requirements are met for the September 30, 2024, financial statement audit.
Finding 2024-003
2024-003 Failure to File 2022 and 2023 Data Collection Forms Condition: The Organization is not in compliance with the annual financial reporting requirements of the Federal Audit Clearinghouse. Criteria: Uniform Guidance requires annual reporting by specified due dates after the Organization’s year-end. The due dates are the shorter of 30 days after the release of the audited financial statements but no later than 9 months after the Organization’s year-end. Cause of Condition: The 2022 and 2023 Data Collection Forms did not appear to have been not submitted and it was not certified by the prior auditor. Therefore, the Organization’s management did not certify the Data Collection Forms for the past two years. As a result, the Data Collection Form was not filed with the Federal Audit Clearinghouse for either 2022 or 2023. The Data Collection Form is ultimately the responsibility of the Organization. Effect: The Organization did not meet the reporting requirements of the Uniform Guidance. Recommendation: The Organization should develop procedures to ensure that the Data Collection Form is submitted on time in accordance with Uniform Guidance reporting requirements. Response: Management concurs with the finding. The Organization now has procedures in place to ensure that all Uniform Guidance reporting requirements are met for the September 30, 2024, financial statement audit.
Finding 2024-002
2024-002 Grant Reporting Condition: The Organization is not in compliance with the reporting requirements for the U.S. Department of State, Bureau of Population, Refugees, and Migration’s Reception and Replacement Grant. Specifically, reports were submitted late and did not tie to supporting amounts in the general ledger. Criteria: U.S. Department of State, Bureau of Population, Refugees, and Migration requires a 90-day report for each refugee that is funded through the Reception and Replacement Grant. The report is due on the 15th day of the 4th month after a refugee’s arrival. Further, the report requires disclosure on how much of the grant funding has been spent on the applicable refugee for their first 90-days. Cause of Condition: The Organization has experienced changes in personnel during the year and there has not been consistent capacity to complete all the work that was required with increased arrivals. This resulted in delays in reporting as well as increased chances of missing information. Effect: The Organization did not meet the reporting requirements of U.S. Department of State, Bureau of Population, Refugees, and Migration. Reports were submitted late and did not tie to data in the general ledger. Recommendation: The Organization should develop procedures to ensure that the U.S. Department of State, Bureau of Population, Refugees, and Migration’s Reception and Replacement Grant reporting requirements are met. Personnel should be aware of due dates and try to submit all reports on a timely basis as well as check that all report data is accurate and up to date. Response: Management concurs with the finding. The Reception and Replacement Grant is no longer being funded to the Organization, but, nevertheless, the Organization will implement formal procedures to ensure that all reporting requirements are met.
Finding 2024-003
2024-003 Failure to File 2022 and 2023 Data Collection Forms Condition: The Organization is not in compliance with the annual financial reporting requirements of the Federal Audit Clearinghouse. Criteria: Uniform Guidance requires annual reporting by specified due dates after the Organization’s year-end. The due dates are the shorter of 30 days after the release of the audited financial statements but no later than 9 months after the Organization’s year-end. Cause of Condition: The 2022 and 2023 Data Collection Forms did not appear to have been not submitted and it was not certified by the prior auditor. Therefore, the Organization’s management did not certify the Data Collection Forms for the past two years. As a result, the Data Collection Form was not filed with the Federal Audit Clearinghouse for either 2022 or 2023. The Data Collection Form is ultimately the responsibility of the Organization. Effect: The Organization did not meet the reporting requirements of the Uniform Guidance. Recommendation: The Organization should develop procedures to ensure that the Data Collection Form is submitted on time in accordance with Uniform Guidance reporting requirements. Response: Management concurs with the finding. The Organization now has procedures in place to ensure that all Uniform Guidance reporting requirements are met for the September 30, 2024, financial statement audit.
Finding 2024-003
2024-003 Failure to File 2022 and 2023 Data Collection Forms Condition: The Organization is not in compliance with the annual financial reporting requirements of the Federal Audit Clearinghouse. Criteria: Uniform Guidance requires annual reporting by specified due dates after the Organization’s year-end. The due dates are the shorter of 30 days after the release of the audited financial statements but no later than 9 months after the Organization’s year-end. Cause of Condition: The 2022 and 2023 Data Collection Forms did not appear to have been not submitted and it was not certified by the prior auditor. Therefore, the Organization’s management did not certify the Data Collection Forms for the past two years. As a result, the Data Collection Form was not filed with the Federal Audit Clearinghouse for either 2022 or 2023. The Data Collection Form is ultimately the responsibility of the Organization. Effect: The Organization did not meet the reporting requirements of the Uniform Guidance. Recommendation: The Organization should develop procedures to ensure that the Data Collection Form is submitted on time in accordance with Uniform Guidance reporting requirements. Response: Management concurs with the finding. The Organization now has procedures in place to ensure that all Uniform Guidance reporting requirements are met for the September 30, 2024, financial statement audit.