FAC Explorer

Audit 365650

FY End
2024-12-31
Total Expended
$2.75M
Findings
4
Programs
23
Organization: Boat People Sos, INC (VA)
Year: 2024 Accepted: 2025-09-04
Auditor: The Nair Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575645 2024-001 Significant Deficiency - P
575646 2024-002 Significant Deficiency - P
1152087 2024-001 Significant Deficiency - P
1152088 2024-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
94.006 Americorps State and National 94.006 $251,241 Yes 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $223,124 Yes 2
93.496 Family Violence Prevention and Services/culturally Specific Domestic Violence and Sexual Violence Services $203,946 Yes 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $181,327 - 0
93.493 Congressional Directives $179,825 - 0
93.667 Social Services Block Grant $155,515 Yes 0
84.002 Adult Education - Basic Grants to States $152,265 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $98,292 Yes 0
19.345 International Programs to Support Democracy, Human Rights and Labor $96,682 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $94,096 - 0
17.502 Occupational Safety and Health Susan Harwood Training Grants $85,589 - 0
16.575 Crime Victim Assistance $83,867 Yes 0
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $45,645 - 0
16.588 Violence Against Women Formula Grants $41,253 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges $38,801 - 0
93.991 Preventive Health and Health Services Block Grant $37,563 - 0
93.838 Lung Diseases Research $28,227 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $21,095 - 0
97.010 Citizenship Education and Training $11,401 - 0
11.417 Sea Grant Support $9,968 - 0
93.011 National Organizations for State and Local Officials $1,566 - 0
93.142 Niehs Hazardous Waste Worker Health and Safety Training $1,300 - 0
16.016 Culturally and Linguistically Specific Services Program $1,227 - 0

Contacts

Name Title Type
M9QHZXAZYNM1 Trangkhanh Tran Auditee
7035382190 Rahul Nair Auditor
No contacts on file

Notes to SEFA

Title: 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 Uniform Guidance, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursements. Pass-through amounts, programs, agencies and entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: During the year ended December 31, 2024, the Organization had indirect costs rates of 20% of total direct costs. These rates were approved by its cognizant agency and a new rate, 20% of total direct costs was approved for year end December 31, 2024. The above schedule of expenditures of federal awards includes the federal grant activity of the MobilizeGreen, Inc. and is presented on the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.
Title: 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 Uniform Guidance, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursements. Pass-through amounts, programs, agencies and entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: During the year ended December 31, 2024, the Organization had indirect costs rates of 20% of total direct costs. These rates were approved by its cognizant agency and a new rate, 20% of total direct costs was approved for year end December 31, 2024. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursements. Pass-through amounts, programs, agencies and entity identifying numbers are presented where available.
Title: SUBRECIPIENTS 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 Uniform Guidance, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursements. Pass-through amounts, programs, agencies and entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: During the year ended December 31, 2024, the Organization had indirect costs rates of 20% of total direct costs. These rates were approved by its cognizant agency and a new rate, 20% of total direct costs was approved for year end December 31, 2024. During the year ended December 31, 2024, the Organization had no subrecipients.
Title: INDIRECT COST RATE 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 Uniform Guidance, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursements. Pass-through amounts, programs, agencies and entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: During the year ended December 31, 2024, the Organization had indirect costs rates of 20% of total direct costs. These rates were approved by its cognizant agency and a new rate, 20% of total direct costs was approved for year end December 31, 2024. During the year ended December 31, 2024, the Organization had indirect costs rates of 20% of total direct costs. These rates were approved by its cognizant agency and a new rate, 20% of total direct costs was approved for year end December 31, 2024.

Finding Details

Finding 2024-001
Condition: The Organization was not properly including, excluding, and accounting for leases. Criteria: Internal controls over financial close process, should be in place and operating effectively to ensure that material misstatements are detected and corrected by management in a timely manner. Cause and Effect: Cause: Management did not properly design and implement controls over financial close, and the accounting for leases process. Effect: Leases commitments were not properly accounted for, excluded, and included in the Organizations books and records during the year. Recommendation: We recommend that management put controls in place to reconcile these accounts on a monthly or quarterly basis to ensure proper recognition of leases, financial team along with those who are familiar with the leases should work together to update the books and records accordingly. This process should documented and also be done at year end as well to make sure all leases and other financial close processes are done to ensure that the financials are free from material misstatements. Management Response: Lease contracts from 2024 and prior have been reviewed and recorded properly in accordance with ASC842. There were two new leases signed during 2024 that were related to future year commitments that were not sent to the accounting team; thus, they were not reflected on the Organization’s books and records at year end. Corrective Action Plan: Accounting staff will be trained to record monthly lease expenses according to their lease schedules and cash payments. These accounts will be reviewed quarterly, including year end and signed off by a qualified accountant. Management will create a tracking sheet to monitor the renewal, termination, expiration dates, and review of their schedules. It will be reviewed quarterly by COO and finance department. Branch manager is required to update COO for any changes related to lease. A copy of the lease along with all other relevant items will be sent to finance department either by COO or branch manager. Current Status: 100% resolved
Finding 2024-002
Statement of Condition Management missed reporting two federal grants (project 920 and 947) on the December 31, 2023 SEFA. Project 920 with National Institutes of Health (NIH), CFDA 93.838 and Project 947 with Dept of Health & Human Services, CFDA 93.991. Management could not obtain CFDA numbers from the funders at that time and believed that the two grants are not federal grants. Management assumed that if the funders do not provide or do not know if the contracts have CFDA numbers, it meant that the grants are not federal grants, and thus they are not part of SEFA. The two above-mentioned grants were brought up during the 2024 audit. Management successfully retrieved the CFDA for the two Federal grants. Based on our records, expenditure for projects 920 and 947 were $59,161 and $89,072 respectively. Total 2023 Federal expenditures including project 920 and 947 should be $2,462,775 instead of $2,314,542 as previously reported. A 6 percent of 2023 total expenditure grant was under reported. Recommendation Management should be in consistent contact with the project compliance manager to see what accounts should be included and excluded. The project compliance manager should have appropriate knowledge through proper supporting documentation received from third parties that verifies the Statement of Federal Awards is properly presented. Without this control in place the Statement of Federal Awards could be overstating or understanding the proper amount of federal funds the Corporation will receive. Current Status 100% resolved Corrective Action Plan: Management acknowledged the importance of reporting grants properly for all accounting matters, especially Federal grants, to be compliant with Government agency, and accounting principles. Management has reviewed and revised our internal control for grant management. As such, new grants and contracts will be reviewed by branch/program managers as well as COO for compliance purposes. The project team, including project manager, support staff, financial staff and COO, will hold a kick-off meeting to go over the project type, the project's goals, expected outcomes and reporting. For any missing CFDA, the COO is responsible for identifying and searching using government database and other resources to find the information for reporting. All steps of verification are reflected in project briefs with initials by Project Manager, COO, Finance and HR team. Everyone is accountable for the accuracy and completeness of the information. A grant tracking sheet will also be reviewed per quarter.
Finding 2024-001
Condition: The Organization was not properly including, excluding, and accounting for leases. Criteria: Internal controls over financial close process, should be in place and operating effectively to ensure that material misstatements are detected and corrected by management in a timely manner. Cause and Effect: Cause: Management did not properly design and implement controls over financial close, and the accounting for leases process. Effect: Leases commitments were not properly accounted for, excluded, and included in the Organizations books and records during the year. Recommendation: We recommend that management put controls in place to reconcile these accounts on a monthly or quarterly basis to ensure proper recognition of leases, financial team along with those who are familiar with the leases should work together to update the books and records accordingly. This process should documented and also be done at year end as well to make sure all leases and other financial close processes are done to ensure that the financials are free from material misstatements. Management Response: Lease contracts from 2024 and prior have been reviewed and recorded properly in accordance with ASC842. There were two new leases signed during 2024 that were related to future year commitments that were not sent to the accounting team; thus, they were not reflected on the Organization’s books and records at year end. Corrective Action Plan: Accounting staff will be trained to record monthly lease expenses according to their lease schedules and cash payments. These accounts will be reviewed quarterly, including year end and signed off by a qualified accountant. Management will create a tracking sheet to monitor the renewal, termination, expiration dates, and review of their schedules. It will be reviewed quarterly by COO and finance department. Branch manager is required to update COO for any changes related to lease. A copy of the lease along with all other relevant items will be sent to finance department either by COO or branch manager. Current Status: 100% resolved
Finding 2024-002
Statement of Condition Management missed reporting two federal grants (project 920 and 947) on the December 31, 2023 SEFA. Project 920 with National Institutes of Health (NIH), CFDA 93.838 and Project 947 with Dept of Health & Human Services, CFDA 93.991. Management could not obtain CFDA numbers from the funders at that time and believed that the two grants are not federal grants. Management assumed that if the funders do not provide or do not know if the contracts have CFDA numbers, it meant that the grants are not federal grants, and thus they are not part of SEFA. The two above-mentioned grants were brought up during the 2024 audit. Management successfully retrieved the CFDA for the two Federal grants. Based on our records, expenditure for projects 920 and 947 were $59,161 and $89,072 respectively. Total 2023 Federal expenditures including project 920 and 947 should be $2,462,775 instead of $2,314,542 as previously reported. A 6 percent of 2023 total expenditure grant was under reported. Recommendation Management should be in consistent contact with the project compliance manager to see what accounts should be included and excluded. The project compliance manager should have appropriate knowledge through proper supporting documentation received from third parties that verifies the Statement of Federal Awards is properly presented. Without this control in place the Statement of Federal Awards could be overstating or understanding the proper amount of federal funds the Corporation will receive. Current Status 100% resolved Corrective Action Plan: Management acknowledged the importance of reporting grants properly for all accounting matters, especially Federal grants, to be compliant with Government agency, and accounting principles. Management has reviewed and revised our internal control for grant management. As such, new grants and contracts will be reviewed by branch/program managers as well as COO for compliance purposes. The project team, including project manager, support staff, financial staff and COO, will hold a kick-off meeting to go over the project type, the project's goals, expected outcomes and reporting. For any missing CFDA, the COO is responsible for identifying and searching using government database and other resources to find the information for reporting. All steps of verification are reflected in project briefs with initials by Project Manager, COO, Finance and HR team. Everyone is accountable for the accuracy and completeness of the information. A grant tracking sheet will also be reviewed per quarter.