FAC Explorer

Audit 411358

FY End
2025-12-31
Total Expended
$2.09M
Findings
1
Programs
4
Organization: Trinity Church, INC (FL)
Year: 2025 Accepted: 2026-09-18
Auditor: THOMAS & COMPANY CPA PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1230149 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.092 AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM $835,291 Yes 1
93.086 HEALTHY MARRIAGE PROMOTION AND RESPONSIBLE FATHERHOOD GRANTS $792,624 Yes 0
93.060 SEXUAL RISK AVOIDANCE EDUCATION $392,781 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $65,862 Yes 0

Contacts

Name Title Type
M7DPA5GKAJS3 Latisha Kenon Auditee
7868884758 Roby Thomas Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal grant activity of the Trinity Church, Inc., 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 Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because this schedule presents only a selected portion of the operation of Trinity Church, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Trinity Church, Inc.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, Cost principles for Non- Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Direct and Indirect Expenditures — Expenditures presented in the schedule consist of direct and indirect costs. Direct costs are those that can be easily attributed to a federal award, such as the salary of a principal investigator. Indirect costs cannot be easily attributed to a federal award and relate to the cost of services and resources that benefit federal awards as well as non-federal activities of the Organization. The Organization has elected to use the 15% de minimis indirect cost rate of modified total direct costs (MTDC) as allowed under 2 CFR §200.414(f). The Organization does not have a current federally negotiated indirect cost rate. Indirect costs were charged only on awards for which the approved budget included the de minimis rate.
The organization did not receive any noncash federal awards, federal insurance, loans or guarantees during the year ended December 31, 2025.

Finding Details

Finding 2025-001
Finding 2025-001 – Reporting – Late Submission of SF-425 Identification of Federal Program: Name of Program: Personal Responsibility Education Program Innovative Strategies (PREIS) Assistance Listing Number: 93.092 Award Identification Number: 90AP2700-05-00 & 90AP2700-04-00 Federal Award Year: 2024-25 and 2025-26 Name of the Federal Agency: US Department of Health and Human Services Criteria: In accordance with 2 CFR §§ 200.302 and 200.328 and the terms and conditions of Notices of Award 90AP2700-04-00 and 90AP2700-05-00, the Organization is required to submit financial reports as required by the terms and conditions of the Federal award. Federal Financial Reports (SF-425) must be submitted within the prescribed due dates established by the awarding agency as follows: • Reporting Period 1 (Sep 30 – Mar 31): Due April 30 • Reporting Period 2 (Apr 1 – Sep 29): Due October 30 • Annual report: Due December 30 Condition: The Organization did not submit the required SF-425 Federal Financial Reports within the required due dates for multiple reporting periods. Supporting documentation reviewed (HHS SF-425 submissions) indicated reporting dates extending beyond required deadlines. Reporting Period End Date March 31, 2025 September 29, 2025 September 29, 2025 Report Type Semi-Annual Semi-Annual Annual Due Date April 30, 2025 Date Submitted May 5, 2025 October 30, 2025 December 4, 2025 December 30, 2025 January 23, 2026 Days Late 5 days 35 days 24 days Cause: The condition resulted from insufficient awareness of the specific reporting deadlines and the absence of formalized internal controls and tracking procedures over federal reporting requirements. Effect: Late submission of SF-425 reports results in noncompliance with federal award requirements and may expose the Organization to additional oversight, delayed reimbursements, or other administrative actions by the awarding agency. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: We recommend that the Organization implement a formal federal grant reporting calendar to track all SF-425 due dates and assign responsibility for monitoring compliance to designated grants compliance personnel to ensure timely submissions. View of responsible officials and planned corrective actions: Management agrees with the finding. The late submissions of the required SF-425 Federal Financial Reports resulted from insufficient awareness of the specific reporting deadlines and the absence of formalized internal controls and tracking procedures over federal reporting requirements. Management will implement a formal federal grant reporting calendar and assign monitoring responsibility to designated grants compliance personnel. The corrective actions will be fully implemented by the Organization and will be monitored on an ongoing basis. (See Corrective Action Plan.)