FAC Explorer

Audit 377981

FY End
2024-12-31
Total Expended
$2.82M
Findings
2
Programs
9
Organization: Adults and Youth United Development Association. INC (TX)
Year: 2024 Accepted: 2025-12-29
Auditor: PENA BRIONES MCDANIEL & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1166836 2024-002 Material Weakness Yes P
1166837 2024-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $735,445 Yes 1
14.921 OLDER ADULTS HOME MODIFICATION GRANT PROGRAM $581,112 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $466,231 Yes 1
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $372,138 Yes 0
14.913 HEALTHY HOMES PRODUCTION PROGRAM $243,371 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $156,149 Yes 0
17.225 UNEMPLOYMENT INSURANCE $68,678 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $60,542 Yes 0
21.033 COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND EQUITABLE RECOVERY PROGRAM (CDFI ERP) $50,000 Yes 0

Contacts

Name Title Type
HV6KN9NW1NJ2 Miguel Chacon Auditee
9153524576 Rene Pena Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of A.Y.U.D.A., Inc. (a nonprofit organization) 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 Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement 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.
The Organization has not elected to use the 10% percent de minimums indirect cost rate allowed under the Uniform Guidance.
The Organization had in effect for the fiscal year December 31, 2024, the following insurance coverage: General liability $ 2,000,000 Bond $ 100,000 Errors and Omissions $ 1,000,000

Finding Details

Finding 2024-002
Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2024 reporting package was September 30, 2025; however, the Organization did not issue its single audit reporting package until December 2025. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.