FAC Explorer

Audit 394510

FY End
2025-09-30
Total Expended
$2.13M
Findings
1
Programs
6
Organization: United Methodist Open Door, INC (KS)
Year: 2025 Accepted: 2026-03-26
Auditor: REGIER CARR & MONROE LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1186769 2025-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $1.16M Yes 0
14.267 CONTINUUM OF CARE PROGRAM $167,651 Yes 0
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $118,106 Yes 1
10.194 COMMODITY CREDIT CORPORATION (CCC) FUNDING TO ALLEVIATE EMERGENCY SUPPLY CHAIN DISRUPTION IN THE COMMODITY SUPPLEMENTAL FOOD PROGRAM (CSFP) $70,777 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $48,990 Yes 0
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $6,156 Yes 0

Contacts

Name Title Type
JFV7KMUNG816 Deann Smith Auditee
3162659371 Laura Lehmer Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Methodist Open Door, Inc. (the "Organization") under programs of the federal government for the year ended September 30, 2025. 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 elected not to use the 15% de minimis cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
U.S Department of Agriculture No. 10.565 – Commodity Supplemental Food Program Administrative Costs Grant Period Year Ended: September 30, 2025 Criteria: Time and effort for some payroll periods were allocated incorrectly. Condition and Context: We inspected three of twelve months of payroll allocations. We noted no review process of the allocation and related journal entries. Effect: Payroll was not correctly allocated based on time and effort to the grant for one of the five employees for each of the three months. Cause: The time and effort allocation was not consistent for one employee throughout the year. The allocation was not routinely reviewed to mitigate potential errors. Recommendation: Internal controls over the allocation of time and effort should be established and documented to ensure appropriate expenses are charged to the grant. Management Response: Review processes were implemented to ensure correct allocation of expenses, see corrective action plan.