FAC Explorer

Audit 405145

FY End
2025-12-31
Total Expended
$1.85M
Findings
1
Programs
2
Organization: MEMORIAL ASSISTANCE MINISTRIES, INC. (TX)
Year: 2025 Accepted: 2026-06-26
Auditor: BLAZEK & VETTERLING

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1219561 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.84M Yes 1
14.252 SECTION 4 CAPACITY BUILDING FOR COMMUNITY DEVELOPMENT AND AFFORDABLE HOUSING $17,150 Yes 0

Contacts

Name Title Type
W562H8JEG7G6 Woubet Kibret Auditee
3464156167 Tami Preece Auditor
No contacts on file

Notes to SEFA

Basis of presentation – The schedule of expenditures of federal awards is prepared 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 Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal expenses include allowable expenses funded by federal grants. Allowable costs are subject to the cost principles of the Uniform Guidance and include both costs that are capitalized and costs that are recognized as expenses in MAM’s financial statements in conformity with generally accepted accounting principles. MAM has not elected to use the 10% de minimus cost rate for indirect costs and does not have subrecipients. Because the schedule presents only a selected portion of the operations of MAM, it is not intended to and does not present the financial position, changes in net assets, or cash flows of MAM.

Finding Details

Finding 2025-002
Finding #2025-002 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal program: Department of Treasury, Passed through Harris County, Texas, Assistance Listing #: 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, Contract Number: SLFRFP1966, Contract Year: 10/31/24 – 12/31/26. Criteria: Schedule of Expenditures of Federal Awards (SEFA) – 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.203 requires recipients and subrecipients of federal funds to establish, document, and maintain effective internal controls over federal awards. Section 200.510 (b) requires the auditee to prepare a schedule of expenditures of federal awards for the period covered by the auditee’s financial statements, which must include the total federal awards expended. Condition and context: MAM incurred qualifying construction expenditures that were properly recorded as CIP. However, MAM did not record government grant revenue or a related grants receivable for the qualifying expenditures incurred during the fiscal year and did not identify or include the qualifying expenditures incurred during the fiscal year on the SEFA. Cause: MAM does not have a system sufficient to ensure that all qualifying federal expenditures are captured and reported to ensure completeness and accuracy of expenditures reported on the SEFA. Effect: Failure to adequately establish and maintain a system of internal controls over preparation of the SEFA adversely affected MAM’s ability to correctly identify and summarize federal awards for reporting in accordance with the Uniform Guidance. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA, reconcile the federal expenditures to the federal program revenue on a routine basis, and formalize the independent review process for the SEFA and grant billings. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.