FAC Explorer

Audit 409371

FY End
2025-12-31
Total Expended
$22.21M
Findings
26
Programs
16
Organization: Samaritas and Subsidiaries (MI)
Year: 2025 Accepted: 2026-08-18
Auditor: CLARK NUBER P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1227232 2025-001 Material Weakness Yes H
1227233 2025-001 Material Weakness Yes H
1227234 2025-001 Material Weakness Yes H
1227235 2025-001 Material Weakness Yes H
1227236 2025-001 Material Weakness Yes H
1227237 2025-001 Material Weakness Yes H
1227238 2025-001 Material Weakness Yes H
1227239 2025-001 Material Weakness Yes H
1227240 2025-001 Material Weakness Yes H
1227241 2025-001 Material Weakness Yes H
1227242 2025-001 Material Weakness Yes H
1227243 2025-001 Material Weakness Yes H
1227244 2025-001 Material Weakness Yes H
1227245 2025-001 Material Weakness Yes H
1227246 2025-001 Material Weakness Yes H
1227247 2025-001 Material Weakness Yes H
1227248 2025-001 Material Weakness Yes H
1227249 2025-001 Material Weakness Yes H
1227250 2025-001 Material Weakness Yes H
1227251 2025-001 Material Weakness Yes H
1227252 2025-001 Material Weakness Yes H
1227253 2025-001 Material Weakness Yes H
1227254 2025-001 Material Weakness Yes H
1227255 2025-001 Material Weakness Yes H
1227256 2025-001 Material Weakness Yes H
1227257 2025-001 Material Weakness Yes H

Programs

ALN Program Spent Major Findings
93.567 REFUGEE AND ENTRANT ASSISTANCE VOLUNTARY AGENCY PROGRAMS $851,837 Yes 0
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $269,911 Yes 0
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $241,621 Yes 0
93.576 REFUGEE AND ENTRANT ASSISTANCE DISCRETIONARY GRANTS $141,691 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $131,743 Yes 1
14.267 CONTINUUM OF CARE PROGRAM $128,442 Yes 0
93.583 REFUGEE AND ENTRANT ASSISTANCE WILSON/FISH PROGRAM $123,619 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $101,322 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $82,962 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $66,487 Yes 0
19.510 U.S. REFUGEE ADMISSIONS PROGRAM $37,633 Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $11,724 Yes 0
93.658 FOSTER CARE TITLE IV-E $653 Yes 0
93.659 ADOPTION ASSISTANCE $455 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $221 Yes 0
93.676 UNACCOMPANIED ALIEN CHILDREN PROGRAM $-1,438 Yes 0

Contacts

Name Title Type
L3CNHTLEFS44 Bridgette Zappocasta Auditee
3133496395 Joseph Purvis Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Samaritas and Subsidiaries (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 in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The pass-through entity identifying numbers are presented where available.
The Organization has elected not to use the de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. The Organization has negotiated an indirect cost rate, as applicable, with the respective federal or pass-through agency providing the award.
The value of the noncash assistance received was determined in accordance with the provisions of the Uniform Guidance. The amounts reported on the schedule of expenditures of federal awards under ALN 10.569 are noncash assistance in the form of food commodities.

Finding Details

Finding 2025-001
Significant deficiency in internal controls over compliance and instances of noncompliance related to period of performance. Federal Agency: United States Department of Health and Human Services Program Title: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Pass-Through Entities: Michigan Department of Labor and Economic Opportunity Assistance Listing Number: 93.566 Award Identification: All awards Criteria Per the standards contained in Title 2 U.S. Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (the Uniform Guidance), Subpart D ‐ Post Federal Award Requirements, Section 200.309, only allowable costs incurred during the period of performance may be charged to the federal awards and the start date of a renewal award begins a new and distinct period of performance. Condition/Context During our audit, out of a sample of 25 transactions tested for period of performance, we identified three selections where the cost was incurred before the respective renewal award’s period of performance start date. All three charges that were outside of the period of performance related to charges for goods and services that were entered into the incorrect period due to timing of receipt of the invoice and close out of the prior award. Cause The Organization’s controls did not operate effectively to prevent or detect expenditures that were incurred outside of the federal award’s period of performance. Effect or Potential Effect The Organization charged to federal awards costs incurred outside the period of performance. Questioned Costs Award UHPAS26-5002: $117 Award RSI26-0033: 15 Award RSS26-00002: 24 Total Questioned Costs: $156 Recommendation We recommend the Organization strengthen its internal control processes and procedures to ensure there are adequate controls in place to identify and record charges in the correct period to prevent charges to federal awards that did not occur within the award’s period of performance. Views of Responsible Individual and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan. Repeat Finding Repeat of finding 2024-001.