FAC Explorer

Audit 410858

FY End
2025-12-31
Total Expended
$1.44M
Findings
1
Programs
3
Organization: The Contingent (OR)
Year: 2025 Accepted: 2026-09-11
Auditor: MCDONALD JACOBS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229563 2025-001 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
93.658 FOSTER CARE_TITLE IV-E $815,934 Yes 1
93.670 CHILD ABUSE AND NEGLECT DISCRETIONARY ACTIVITIES $609,840 Yes 0
17.258 WIA ADULT PROGRAM $10,636 Yes 0

Contacts

Name Title Type
CJPKNLFXA173 Liz Williamson Auditee
5032811801 Misol Kim Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes all federal grant activity of The Contingent under programs of the federal government for the year ended December 31, 2025. The information in this schedule is presented in accordance with the requirements of the 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 Contingent, it is not intended to and does not present the financial position, changes in net assets or cash flows of The Contingent. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Contingent has not elected to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Finding # 2025-001 Type: Material weakness Type: Immaterial noncompliance Assistance Listing Number: Department of Health and Human Services 93.658 Foster Care Title IV-E Requirement: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Such records must meet the standards as specified in 2 CFR 200 Subpart E Cost Principles §200.430. Condition: Certain entries in the payroll system were entered, reviewed, and approved before the work had been performed. Context: Total payroll charged before the work was performed was approximately $18,200 of the $773,000 total federal expenditures for the year. Cause: The new time keeping system was not implemented correctly. Effect: Payroll costs charged to the grant may not be accurate. Questioned Costs: Approximately $18,200 (extrapolated $34,400) Recommendation: We recommend management use the time tracking system to track all and exact time worked on government grants and programs. In addition, management should ensure that the timecards submitted by staff are reviewed and approved timely after the work is performed. Management’s Response: Management will reconfigure the system to require after-the-fact entry of actual hours worked and to restrict advance entry and approval, reinforce supervisory review procedures to ensure timely and accurate approval of timecards, and provide training to employees and supervisors on federal timekeeping requirements under 2 CFR 200.430. These actions will strengthen internal controls and ensure payroll costs charged to federal awards accurately reflect work performed going forward.