FAC Explorer

Audit 370796

FY End
2025-03-31
Total Expended
$3.36M
Findings
1
Programs
6
Organization: United Way of Greater Houston (TX)
Year: 2025 Accepted: 2025-10-14
Auditor: Blazek & Vetterling

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1160386 2025-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.65M Yes 1
93.778 Medical Assistance Program $731,384 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $450,769 Yes 0
93.575 Child Care and Development Block Grant $334,586 Yes 0
93.767 Children's Health Insurance Program $22,728 Yes 0
93.558 Temporary Assistance for Needy Families $5,284 Yes 0

Contacts

Name Title Type
GJHQQFSFRDP9 Bart Ferrell Auditee
7136852401 Laurie Hill Gutierrez Auditor
No contacts on file

Notes to SEFA

Basis of presentation – The schedules of expenditures of federal and state awards are prepared on the accrual basis of accounting. The information in these schedules is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Texas Grant Management Standards. Federal and state expenditures include allowable costs funded by federal and state grants. Allowable costs are subject to the cost principles of the Uniform Guidance and the Texas Grant Management Standards, and include costs that are recognized as expenses in United Way’s financial statements in conformity with generally accepted accounting principles. United Way has elected to use the 10% de minimus cost rate for indirect costs. United Way does not have any subrecipients. Because the schedules present only a selected portion of the operations of United Way, they are not intended to and do not present the financial position, changes in net assets, or cash flows of United Way.

Finding Details

Finding 2025-001
Finding #2025-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Treasury, COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027, Passed through BakerRipley, Contract period: 02/01/23 – 12/31/26, Contract number: None. Criteria: Allowable costs – The Uniform Guidance, Subpart E Cost Principles, requires that charges to federal awards for salaries and wages be based on records that accurately reflect work performed and support the distribution of an employee’s salary or wages among specific activities or cost objectives, which includes being supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition and context: In a sample of 35 payroll transactions, 14 transactions for three employees did not have time and effort documentation to support the allocation of salary costs charged to the major program. For these employees who work less than 100% on the program the employees track their activities on their calendars. However, salaries were allocated based on a fixed percentage that did not vary from period to period. Cause: There was not a procedure in place to compare the actual percentage of time worked based on their calendars to the fixed percentage charged to the grant to ensure that the actual percentage of time worked was equal to or greater than the percentages charged to the grant. Effect: Failure to establish controls for adherence with the Uniform Guidance for allowable costs may result in unallowed costs charged to the program. Questioned costs: Unknown. Recommendation: Strengthen controls to require comparison of actual time and effort percentages by activity to the percentage of salaries and wages allocated to federal programs. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.