FAC Explorer

Audit 367506

FY End
2024-12-31
Total Expended
$1.08M
Findings
1
Programs
2
Organization: Health Education Learning Project (TX)
Year: 2024 Accepted: 2025-09-25
Auditor: Sutton Frost Cary LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155276 2024-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
93.940 Hiv Prevention Activities Health Department Based $675,860 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $405,065 Yes 0

Contacts

Name Title Type
Z8Z1CCSF3WT1 Deejay Johannessen Auditee
8173327722 Deanna Frisby Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Health Education Learning Project (Organization) under programs of the federal government for the year ended December 31, 2024. The information in the 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). 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 the Organization.
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. The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding 2024-001: Allowable costs – Significant deficiency in internal controls over compliance. HIV Prevention Activities Health Department Based ALN 93.940Criteria: Uniform Guidance requires all cost be adequately documented and supported. Condition: During allowable cost testing for federal grants, 1 out of 25 payroll transactions tested had a billing error. Cause: Turnover in the Organization led to an incorrect payroll report being used to populate the grant billing. Effect: The Organization’s reporting of time and effort was not fully documented, in accordance with internal control over compliance procedures and internal controls failed to identify the error in a timely manner. Questioned costs: None. The grant billing error fell under the grant’s 10% budget change threshold and the Organization recalculated excess supply costs not previously billed to the grant. Recommendation: Management should design and implement controls to ensure the amount charged to the grant agrees to the payroll register. Management’s response: See corrective action plan.