FAC Explorer

Audit 371274

FY End
2024-09-30
Total Expended
$1.51M
Findings
3
Programs
3
Organization: Washington City Orphan Asylum Dba Hillcrest Children's Center (DC)
Year: 2024 Accepted: 2025-10-24
Auditor: FS TAYLOR & ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1161416 2024-001 Material Weakness Yes L
1161417 2024-001 Material Weakness Yes L
1161418 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.696 CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS $977,435 Yes 1
93.788 OPIOID STR $492,000 Yes 1
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $37,000 Yes 1

Contacts

Name Title Type
W3K5CJAECZB6 Carroll Parks Auditee
2024032432 Christopher Powell Auditor
No contacts on file

Notes to SEFA

Basis of Accounting - The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting. Allowability is determined according to the principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Under those cost principles, certain expenditures are not allowable or are limited as to reimbursement.
The Uniform Guidance audit was performed for the year ended September 30, 2024. All federal awards received by Hillcrest directly or indirectly have been included in the schedule of federal awards and are within the scope of the audit pursuant to the Uniform Guidance.
The organization allocates its expenses among its various programs in accordance with applicable laws, regulations, contracts, and grants. Expenses that can be identified with specific programs are allocated directly according to their natural expenditure classification. Joint costs are allocated based on various identifiable bases. Indirect expenses are recorded and then allocated based on a rate relative to salaries or other direct costs, in accordance with specifications outlined in each program’s grant document. For the year ended September 30, 2024, Hillcrest elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance for its federal grants.
Federal grants received by Hillcrest are subject to review and audit by grantor agencies. Hillcrest’s management believes that the results of such audits will not have a material effect on the schedule of expenditures of federal awards.

Finding Details

Finding 2024-001
Condition/Context The single audit report was not submitted to the Office of Management and Budget in accordance with the reporting requirement. Criteria COSO/Internal Control Framework defines control activities as “policies and procedures that help ensures management’s directives are carried out.” This would include preparation of the schedule of expenditures of federal awards and the related data collection form in a timely manner. Uniform Guidance 2 CFR 200.501 states that the audit shall be completed, and the data collection form shall be submitted within the earlier of 30 days after the receipt of the auditor’s report, or 9 months after the end of the audit period. Cause: The single audit report was not submitted due to delays in the year-end closing process, resulting in the audit being delayed. Effect: As a result of the finding, the organization did not provide the required information to its federal oversight agency in a timely manner. Questioned Costs: None Recommendation: We believe the year-end closing and audit preparation processes should be completed sooner after year end. Progress should be monitored by management to ensure that established due dates are being met and required reports are submitted to regulatory agencies within the compliance time frame. Views of Responsible Officials and Planned Corrective Actions See corrective actions plans section.