FAC Explorer

Audit 392187

FY End
2025-09-30
Total Expended
$3.37M
Findings
8
Programs
11
Organization: The Salvation Army Golden State Division (CA)
Year: 2025 Accepted: 2026-03-16
Auditor: DELOITTE & TOUCHE

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1179789 2025-002 Material Weakness Yes N
1179790 2025-002 Material Weakness Yes N
1179791 2025-002 Material Weakness Yes N
1179792 2025-002 Material Weakness Yes N
1179793 2025-002 Material Weakness Yes N
1179794 2025-002 Material Weakness Yes N
1179795 2025-002 Material Weakness Yes N
1179796 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $677,347 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $200,000 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $130,784 Yes 0
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $90,010 Yes 1
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $43,968 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $34,299 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $24,791 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $22,000 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $10,729 Yes 0
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $3,000 Yes 0
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $972 Yes 1

Contacts

Name Title Type
LF19U9DKFQM6 Al Agpoon Auditee
9165633776 Elaine Reyes Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) is a supplementary schedule to the financial statements of The Salvation Army USA, Western Territory, Del Oro Division (the “Division”), and is presented for the purpose of additional analysis. The Schedule includes the federal grant activity of the Division under programs of the federal government for the year ended September 30, 2025. The information in this Schedule is presented in accordance with the requirement of Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) 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 activities of the Division, it is not intended to, and does not, present either the financial position, changes in net assets, or cash flows of the Division.
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. Assistance Listing Number (ALN) numbers are presented for those federal programs for which numbers are available. Pass-through entity identifying numbers are presented where available.
The accompanying financial statements have been prepared in accordance with the national accounting policies of The Salvation Army. These policies are consistent with accounting principles generally accepted in the United States of America.
The Division has not elected to use the de minimis indirect cost rate.
The Division is the sub-recipient of federal funds, which have been reported as expenditures and listed as federal pass-through funds.
The regulations and guidelines governing the preparation of federal and state financial reports vary by state and Federal agency and among programs administered by the same agency. Accordingly, the amounts reported in the federal and state financial reports do not necessarily agree with the amounts reported in the accompanying Schedule of Expenditures of Federal Awards, which is prepared as explained in Note 1 above.
Subsequent to the issuance of the Division’s 2024 Schedule, the Division’s management determined that certain food commodity expenditures incurred in the year ended September 30, 2024 were improperly excluded from the Food Distribution Cluster for that year in error. The Division has concluded that this error was not material to the September 30, 2024 Schedule and has reported $638,052 worth of food commodities that were distributed in the prior year in the current year expenditures of the Food Distribution Cluster.

Finding Details

Finding 2025-002
Finding 2025-002: Special Tests and Provisions – Accountability for USDA Foods – Significant Deficiency in Controls over Compliance and Noncompliance Federal Program: Food Distribution Cluster Year(s): 2025 Federal Agency: U.S. Department of Agriculture (USDA), Food, and Nutrition Services Contract - D-125, The Salvation Army, Reno Pass-Through Entity: Nevada Department of Agriculture Criteria – Agencies must conduct an annual physical inventory of all storage facilities used by the distributing agency or by a sub distributing agency. Such inventory must be reconciled annually with the storage facility’s inventory records and maintained on file by the agency that contracted with or maintained the storage facility. The Del Oro Reno Division (the Division) is required to submit monthly inventory reports of all The Emergency Food Assistance Program (TEFAP) USDA donated foods on hand at their own or contracted facility to the Contracted Regional Agency monthly. The report shall indicate for each TEFAP UDSA donated food item: the commodity description, inventory on hand, inventory received for the month, total available for the month, total distributed, total delivered to another agency, inventory adjustments and ending inventory for the month. Condition – We selected 4 of the 12 monthly inventory reports to test the Division’s inventory process. We vouched the inventory quantity listed on the reports to delivery reports. Inventory was counted monthly and inventory reports were submitted to the grantor as required. However, there was no evidence of review for 2 of the 4 inventory reports selected for testing. Furthermore, there were discrepancies in the April and September inventory reports, whereby the inventory reports understated the quantity by 20 cases and 1 case, respectively, based on our review of the corresponding delivery reports. Cause – The Division did not maintain documentation of their review of the inventory reports. Further, the review control over the inventory reports was not detailed and precise enough to detect the above errors. Effect – As a result of a lack of proper review, the Division had discrepancies in the inventory reporting process. Repeat Finding – Yes. Recommendation – We recommend the Division implement a review process to ensure the accuracy of the inventory management and reporting process. Views of the responsible officials – See Corrective Action Plan.