FAC Explorer

Audit 413082

FY End
2025-12-31
Total Expended
$2.26M
Findings
3
Programs
18
Organization: Boat People Sos, INC (VA)
Year: 2025 Accepted: 2026-09-29
Auditor: THE NAIR GROUP LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238151 2025-001 Material Weakness Yes P
1238152 2025-002 Material Weakness Yes P
1238153 2025-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.496 FAMILY VIOLENCE PREVENTION AND SERVICES/CULTURALLY SPECIFIC DOMESTIC VIOLENCE AND SEXUAL VIOLENCE SERVICES $224,570 Yes 0
94.006 AMERICORPS STATE AND NATIONAL 94.006 $179,755 Yes 0
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $151,708 Yes 0
16.016 CULTURALLY AND LINGUISTICALLY SPECIFIC SERVICES PROGRAM $141,794 Yes 0
84.002 ADULT EDUCATION AND FAMILY LITERACY ACT $135,170 Yes 0
17.502 OCCUPATIONAL SAFETY AND HEALTH SUSAN HARWOOD TRAINING GRANTS $130,744 Yes 0
93.332 COOPERATIVE AGREEMENT TO SUPPORT NAVIGATORS IN FEDERALLY-FACILITATED EXCHANGES $100,000 Yes 0
19.345 INTERNATIONAL PROGRAMS TO SUPPORT DEMOCRACY, HUMAN RIGHTS AND LABOR $99,775 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $90,054 Yes 0
93.493 CONGRESSIONAL DIRECTIVES $82,556 Yes 0
16.575 CRIME VICTIM ASSISTANCE $79,010 Yes 0
11.417 SEA GRANT SUPPORT $78,784 Yes 0
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $55,756 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $51,559 Yes 0
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $50,332 Yes 0
97.010 CITIZENSHIP EDUCATION AND TRAINING $36,705 Yes 0
93.142 NIEHS HAZARDOUS WASTE WORKER HEALTH AND SAFETY TRAINING $4,000 Yes 0
93.011 NATIONAL ORGANIZATIONS FOR STATE AND LOCAL OFFICIALS $900 Yes 0

Contacts

Name Title Type
M9QHZXAZYNM1 Trangkhanh Tran Auditee
7035382190 Rahul Nair Auditor
No contacts on file

Notes to SEFA

The above schedule of expenditures of federal awards includes the federal grant activity of the Boat People SOS, Inc. and is presented on the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.
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 reimbursements. Pass-through amounts, programs, agencies and entity identifying numbers are presented where available.
During the year ended December 31, 2025, the Organization had no subrecipients.
During the year ended December 31, 2025 and 2024, the Organization had indirect costs rates of 20% and 20%, respectively, of total direct costs. These rates were approved by its cognizant agency and a new rate, 20% of total direct costs was approved for year end December 31, 2025.

Finding Details

Finding 2025-001
Condition: The Organization was not properly including, excluding, and accounting for leases. Criteria: Internal controls over financial close process, should be in place and operating effectively to ensure that material misstatements are detected and corrected by management in a timely manner. Cause and Effect: Cause: Management did not properly design and implement controls over financial close, and the accounting for leases process. Effect: Leases commitments were not properly accounted for, excluded, and included in the Organizations books and records during the year.
Finding 2025-002
Condition: The Organization was not properly including, excluding, and accounting for leases. Criteria: Internal controls over financial close process, should be in place and operating effectively to ensure that material misstatements are detected and corrected by management in a timely manner. Cause and Effect: Cause: Management did not properly design and implement controls over financial close, and the accounting for leases process. Effect: Leases commitments were not properly accounted for, excluded, and included in the Organizations books and records during the year.
Finding 2025-003
Statement of Condition Management missed reporting two federal grants (project 920 and 947) on the December 31, 2023 SEFA. Project 920 with National Institutes of Health (NIH), CFDA 93.838 and Project 947 with Dept of Health & Human Services, CFDA 93.991. Management could not obtain CFDA numbers from the funders at that time and believed that the two grants are not federal grants. Management assumed that if the funders do not provide or do not know if the contracts have CFDA numbers, it meant that the grants are not federal grants, and thus they are not part of SEFA. The two above-mentioned grants were brought up during the 2024 audit. Management successfully retrieved the CFDA for the two Federal grants. Based on our records, expenditure for projects 920 and 947 were $59,161 and $89,072 respectively. Total 2024 Federal expenditures including project 920 and 947 should be $2,462,775 instead of $2,314,542 as previously reported. A 6 percent of 2023 total expenditure grant was under reported.