FAC Explorer

Audit 43222

FY End
2022-06-30
Total Expended
$8.52M
Findings
2
Programs
6
Organization: Deborah's Place (IL)
Year: 2022 Accepted: 2023-01-30
Auditor: Mayer Hoffman McCann PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
52008 2022-001 Significant Deficiency - B
628450 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $3.16M Yes 0
14.871 Section 8 Housing Choice Vouchers $849,317 - 0
14.231 Emergency Solutions Grant Program $335,482 - 0
14.267 Continuum of Care Program $53,846 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $21,369 - 0
14.218 Community Development Block Grants/entitlement Grants $9,242 - 0

Contacts

Name Title Type
UK4MUBFQPDK1 Audrey Thomas Auditee
7736386535 James Javorcic Auditor
No contacts on file

Notes to SEFA

Title: Loans Outstanding Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. The Organizations have elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The Organizations had the following loan balances outstanding at June 30, 2022: "See the Notes to the SEFA for chart/table." There were no outstanding loan guarantees.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. The Organizations have elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includesthe federal award activity of Deborah's Place & Affiliated Organizations (theOrganizations) under programs of the federal government for the year ended June 30,2022. The information in the Schedule is presented in accordance with the requirementsof Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Because the Schedule presents only a selected portion of the operations, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows. The Organizations include loans granted under the Chicago Department of Housing and Economic Development and Illinois Housing Development Authority as expenditures of federal awards.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. The Organizations have elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Of the federal expenditures presented in the Schedule, the Organizations provided no federal awards to subrecipients for the year ended June 30, 2022.
Title: Insurance Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. The Organizations have elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. There was no federal insurance in effect during the year.
Title: Noncash Assistance Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. The Organizations have elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The federal expenditures presented include $9,242 of noncash assistance received during the year ended June 30, 2022.

Finding Details

Finding 2022-001
Federal Agency: U.S. Department of Housing and Urban Development Program: Continuum of Care Program Assistance Listing #: 14.267 Type of Finding: Significant deficiency in internal control over compliance Criteria: Recipients of federal funding are required by allowable cost principles to have a system of controls in place to safeguard organizational assets and ensure that only allowable costs are charged to federal programs. Additionally, 2 CFR 230 states that charges to federal awards for salaries and wages are to be supported by reports that reflect an after-the-fact determination of the actual activity of each employee and not to be based upon estimated amounts. Condition: Incorrect payroll percentages were used to allocate payroll costs to the grant, resulting in an incorrect amount being charged to the program. Cause: Staffing shortages led to inconsistent oversight over manual allocation of payroll costs. Effect: An incorrect allocation of payroll costs to the grant occurred. However, there were no overall questioned costs because the Organizations had other reimbursable costs available that were not previously allocated to the grant. Questioned Cost: $0 Identification as a Repeat Finding: No Recommendation: We recommend that payroll allocations be consistently reviewed by a responsible party.
Finding 2022-001
Federal Agency: U.S. Department of Housing and Urban Development Program: Continuum of Care Program Assistance Listing #: 14.267 Type of Finding: Significant deficiency in internal control over compliance Criteria: Recipients of federal funding are required by allowable cost principles to have a system of controls in place to safeguard organizational assets and ensure that only allowable costs are charged to federal programs. Additionally, 2 CFR 230 states that charges to federal awards for salaries and wages are to be supported by reports that reflect an after-the-fact determination of the actual activity of each employee and not to be based upon estimated amounts. Condition: Incorrect payroll percentages were used to allocate payroll costs to the grant, resulting in an incorrect amount being charged to the program. Cause: Staffing shortages led to inconsistent oversight over manual allocation of payroll costs. Effect: An incorrect allocation of payroll costs to the grant occurred. However, there were no overall questioned costs because the Organizations had other reimbursable costs available that were not previously allocated to the grant. Questioned Cost: $0 Identification as a Repeat Finding: No Recommendation: We recommend that payroll allocations be consistently reviewed by a responsible party.