FAC Explorer

Audit 40956

FY End
2022-09-30
Total Expended
$2.03M
Findings
8
Programs
8
Organization: Lafayette Transitional Housing Center, Inc. (IN)
Year: 2022 Accepted: 2023-03-05
Auditor: Huth Thompson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46081 2022-002 Significant Deficiency - B
46082 2022-002 Significant Deficiency - B
46083 2022-002 Significant Deficiency - B
46084 2022-002 Significant Deficiency - B
622523 2022-002 Significant Deficiency - B
622524 2022-002 Significant Deficiency - B
622525 2022-002 Significant Deficiency - B
622526 2022-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
64.033 Va Supportive Services for Veteran Families Program $325,601 - 0
14.871 Section 8 Housing Choice Vouchers $285,741 Yes 0
14.218 Community Development Block Grants/entitlement Grants $103,981 - 0
93.310 Trans-Nih Research Support $50,000 - 0
14.231 Emergency Solutions Grant Program $45,557 - 0
97.024 Emergency Food and Shelter National Board Program $17,008 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $6,552 - 0
14.267 Continuum of Care Program $4,121 Yes 1

Contacts

Name Title Type
QMGEBLVXN517 Jennifer Layton Auditee
7654234880 Kimberley Morisette Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1: BASIS OF PRESENTATION Accounting Policies: NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESA) Expenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance, Cost Principles for Non-ProfitOrganizations, wherein certain types of expenditures are not allowable orare limited as to reimbursement.B) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule)includes the federal award activity of Lafayette Transitional Housing Center,Inc. and Subsidiary under programs of the federal government for the yearended September 30, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal RegulationsPart 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedulepresents only a selected portion of the operations of Lafayette TransitionalHousing Center, Inc. and Subsidiary, it is not intended to and does not presentthe consolidated financial position, changes in net assets or cash flows ofLafayette Transitional Housing Center, Inc. and Subsidiary.
Title: NOTE 4: PASSED THROUGH TO SUBRECIPIENTS Accounting Policies: NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESA) Expenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance, Cost Principles for Non-ProfitOrganizations, wherein certain types of expenditures are not allowable orare limited as to reimbursement.B) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Lafayette Transitional Housing Center, Inc. and Subsidiary had no awards thatwere passed through to subrecipients.

Finding Details

Finding 2022-002
2022-002: PAYROLL ALLOCATION Condition: The Organization did not correctly allocate salary expenses to the major program. Criteria: The Organization should carefully review timesheets and payroll journal entries to ensure that salaries are properly allocated. Cause: The Organization did not correctly allocate employee hours according to the timesheets. Effect: Salary expenses were not properly claimed on the correct grant. Questioned Costs: N/A Perspective Information: This issue is not considered to be prevalent as no other issues were noted in the items tested. Identification of Repeat Findings: N/A Context: A sample of 42 payroll allocations was selected from a possible 259 payroll allocations. The test found that one was not properly allocated to the applicable grant. Recommendation: The Organization should ensure that it has properly allocated salaries charged to grants. View of Responsible Officials and Planned Corrective Action: We?ve added an additional step to the detailed time report from APS that will verify the hours documented on the timesheets.
Finding 2022-002
2022-002: PAYROLL ALLOCATION Condition: The Organization did not correctly allocate salary expenses to the major program. Criteria: The Organization should carefully review timesheets and payroll journal entries to ensure that salaries are properly allocated. Cause: The Organization did not correctly allocate employee hours according to the timesheets. Effect: Salary expenses were not properly claimed on the correct grant. Questioned Costs: N/A Perspective Information: This issue is not considered to be prevalent as no other issues were noted in the items tested. Identification of Repeat Findings: N/A Context: A sample of 42 payroll allocations was selected from a possible 259 payroll allocations. The test found that one was not properly allocated to the applicable grant. Recommendation: The Organization should ensure that it has properly allocated salaries charged to grants. View of Responsible Officials and Planned Corrective Action: We?ve added an additional step to the detailed time report from APS that will verify the hours documented on the timesheets.
Finding 2022-002
2022-002: PAYROLL ALLOCATION Condition: The Organization did not correctly allocate salary expenses to the major program. Criteria: The Organization should carefully review timesheets and payroll journal entries to ensure that salaries are properly allocated. Cause: The Organization did not correctly allocate employee hours according to the timesheets. Effect: Salary expenses were not properly claimed on the correct grant. Questioned Costs: N/A Perspective Information: This issue is not considered to be prevalent as no other issues were noted in the items tested. Identification of Repeat Findings: N/A Context: A sample of 42 payroll allocations was selected from a possible 259 payroll allocations. The test found that one was not properly allocated to the applicable grant. Recommendation: The Organization should ensure that it has properly allocated salaries charged to grants. View of Responsible Officials and Planned Corrective Action: We?ve added an additional step to the detailed time report from APS that will verify the hours documented on the timesheets.
Finding 2022-002
2022-002: PAYROLL ALLOCATION Condition: The Organization did not correctly allocate salary expenses to the major program. Criteria: The Organization should carefully review timesheets and payroll journal entries to ensure that salaries are properly allocated. Cause: The Organization did not correctly allocate employee hours according to the timesheets. Effect: Salary expenses were not properly claimed on the correct grant. Questioned Costs: N/A Perspective Information: This issue is not considered to be prevalent as no other issues were noted in the items tested. Identification of Repeat Findings: N/A Context: A sample of 42 payroll allocations was selected from a possible 259 payroll allocations. The test found that one was not properly allocated to the applicable grant. Recommendation: The Organization should ensure that it has properly allocated salaries charged to grants. View of Responsible Officials and Planned Corrective Action: We?ve added an additional step to the detailed time report from APS that will verify the hours documented on the timesheets.
Finding 2022-002
2022-002: PAYROLL ALLOCATION Condition: The Organization did not correctly allocate salary expenses to the major program. Criteria: The Organization should carefully review timesheets and payroll journal entries to ensure that salaries are properly allocated. Cause: The Organization did not correctly allocate employee hours according to the timesheets. Effect: Salary expenses were not properly claimed on the correct grant. Questioned Costs: N/A Perspective Information: This issue is not considered to be prevalent as no other issues were noted in the items tested. Identification of Repeat Findings: N/A Context: A sample of 42 payroll allocations was selected from a possible 259 payroll allocations. The test found that one was not properly allocated to the applicable grant. Recommendation: The Organization should ensure that it has properly allocated salaries charged to grants. View of Responsible Officials and Planned Corrective Action: We?ve added an additional step to the detailed time report from APS that will verify the hours documented on the timesheets.
Finding 2022-002
2022-002: PAYROLL ALLOCATION Condition: The Organization did not correctly allocate salary expenses to the major program. Criteria: The Organization should carefully review timesheets and payroll journal entries to ensure that salaries are properly allocated. Cause: The Organization did not correctly allocate employee hours according to the timesheets. Effect: Salary expenses were not properly claimed on the correct grant. Questioned Costs: N/A Perspective Information: This issue is not considered to be prevalent as no other issues were noted in the items tested. Identification of Repeat Findings: N/A Context: A sample of 42 payroll allocations was selected from a possible 259 payroll allocations. The test found that one was not properly allocated to the applicable grant. Recommendation: The Organization should ensure that it has properly allocated salaries charged to grants. View of Responsible Officials and Planned Corrective Action: We?ve added an additional step to the detailed time report from APS that will verify the hours documented on the timesheets.
Finding 2022-002
2022-002: PAYROLL ALLOCATION Condition: The Organization did not correctly allocate salary expenses to the major program. Criteria: The Organization should carefully review timesheets and payroll journal entries to ensure that salaries are properly allocated. Cause: The Organization did not correctly allocate employee hours according to the timesheets. Effect: Salary expenses were not properly claimed on the correct grant. Questioned Costs: N/A Perspective Information: This issue is not considered to be prevalent as no other issues were noted in the items tested. Identification of Repeat Findings: N/A Context: A sample of 42 payroll allocations was selected from a possible 259 payroll allocations. The test found that one was not properly allocated to the applicable grant. Recommendation: The Organization should ensure that it has properly allocated salaries charged to grants. View of Responsible Officials and Planned Corrective Action: We?ve added an additional step to the detailed time report from APS that will verify the hours documented on the timesheets.
Finding 2022-002
2022-002: PAYROLL ALLOCATION Condition: The Organization did not correctly allocate salary expenses to the major program. Criteria: The Organization should carefully review timesheets and payroll journal entries to ensure that salaries are properly allocated. Cause: The Organization did not correctly allocate employee hours according to the timesheets. Effect: Salary expenses were not properly claimed on the correct grant. Questioned Costs: N/A Perspective Information: This issue is not considered to be prevalent as no other issues were noted in the items tested. Identification of Repeat Findings: N/A Context: A sample of 42 payroll allocations was selected from a possible 259 payroll allocations. The test found that one was not properly allocated to the applicable grant. Recommendation: The Organization should ensure that it has properly allocated salaries charged to grants. View of Responsible Officials and Planned Corrective Action: We?ve added an additional step to the detailed time report from APS that will verify the hours documented on the timesheets.