FAC Explorer

Audit 403178

FY End
2024-12-31
Total Expended
$430,098
Findings
1
Programs
1
Organization: STEPS to Recovery Homes (AZ)
Year: 2024 Accepted: 2026-06-05
Auditor: MARA G MANN CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1216735 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $323 Yes 0

Contacts

Name Title Type
NYTLN7NZJX69 Tasha Rosander Auditee
2063906471 Mara Gloria Mann Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Steps to Recovery Homes (the Organization), under programs of the federal government for the year ended December 31, 2024. The information in this 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 program titles and CFDA numbers were obtained from the federal or pass-through grantors, the 2024 Compliance Supplement or the assistance listings search tool at www.SAM.gov.
The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding: 2024-01 – Single Audit Not Submitted Timely. Criteria: Title 2, Subtitle A, Chapter II, Part 200, Subpart F, Section 501 (a) of the Code of Federal Regulations states “A non-Federal entity that expends $1,000,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part”. Title 2, Subtitle A, Chapter II, Part 200, Subpart F, Section 512(a)(1) states “The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier).” Condition: For the fiscal year ended December 31, 2024, the Organization did not submit the audit, collection form and the reporting package within the stipulated timeframe. Cause: The Organization could not secure an accounting firm to complete the audit on time. Effect: The audit, the data collection form, and the reporting package were not submitted timely. Recommendation: We recommend that in the future, the Organization engage an accounting firm upon grant award, when the grant contains an audit submission requirement. Management’s Response: Management of the Organization has an accounting firm engaged who will perform future required audits.