FAC Explorer

Audit 43635

FY End
2022-06-30
Total Expended
$2.46M
Findings
8
Programs
12
Organization: Community Development Support Association, Inc. (OK)
Year: 2022 Accepted: 2023-07-18
Auditor: Saunders & Associates PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50121 2022-001 - - L
50122 2022-001 - - L
50123 2022-001 - - L
50124 2022-001 - - L
626563 2022-001 - - L
626564 2022-001 - - L
626565 2022-001 - - L
626566 2022-001 - - L

Programs

ALN Program Spent Major Findings
17.274 Youthbuild $435,900 - 0
93.575 Child Care and Development Block Grant $334,403 - 0
14.239 Home Investment Partnerships Program $269,282 - 0
81.042 Weatherization Assistance for Low-Income Persons $187,094 - 0
93.569 Community Services Block Grant $155,322 Yes 1
93.568 Low-Income Home Energy Assistance $120,919 - 0
14.218 Community Development Block Grants/entitlement Grants $86,518 - 0
14.267 Continuum of Care Program $67,821 - 0
14.231 Emergency Solutions Grant Program $61,882 Yes 1
21.023 Emergency Rental Assistance Program $57,216 - 0
94.006 Americorps $53,639 - 0
14.169 Housing Counseling Assistance Program $10,446 - 0

Contacts

Name Title Type
C6YHVLXDZNJ5 Kellan Hohmann Auditee
5802426131 G. B. Saunders Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule of expenditures of federal and state awards 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 to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of Community Development Support Association, Inc. and are presented in accordance with the requirements of 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 schedules only present a selected portion of the operations of the organization they are not intended to and do not present the financial position, changes in net assets, or cash flows of the organization.
Title: Contingent Liabilities Accounting Policies: Expenditures reported on the schedule of expenditures of federal and state awards 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 to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The organization participates in a number of federal and state assisted programs. These programs are audited in accordance with Government Auditing Standards and the Single Audit Act Amendments of 1996, if applicable, in accordance with the required levels of Federal Financial Assistance. Audits of prior years have not resulted in any significant disallowed costs; however, grantor agencies may provide for further examinations. Based on prior experience, management believes that further examinations would not result in any significant disallowed costs.

Finding Details

Finding 2022-001
2022-001 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE 93.569 Community Services Block Grant 14.231 Emergency Solutions Grant Criteria: Under the requirements of Uniform Guidance, it is the auditee?s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm?s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: CDSA is out of compliance with the reporting deadline for the audit. Recommendation: CDSA?s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of CDSA?s as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Finding 2022-001
2022-001 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE 93.569 Community Services Block Grant 14.231 Emergency Solutions Grant Criteria: Under the requirements of Uniform Guidance, it is the auditee?s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm?s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: CDSA is out of compliance with the reporting deadline for the audit. Recommendation: CDSA?s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of CDSA?s as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Finding 2022-001
2022-001 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE 93.569 Community Services Block Grant 14.231 Emergency Solutions Grant Criteria: Under the requirements of Uniform Guidance, it is the auditee?s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm?s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: CDSA is out of compliance with the reporting deadline for the audit. Recommendation: CDSA?s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of CDSA?s as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Finding 2022-001
2022-001 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE 93.569 Community Services Block Grant 14.231 Emergency Solutions Grant Criteria: Under the requirements of Uniform Guidance, it is the auditee?s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm?s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: CDSA is out of compliance with the reporting deadline for the audit. Recommendation: CDSA?s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of CDSA?s as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Finding 2022-001
2022-001 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE 93.569 Community Services Block Grant 14.231 Emergency Solutions Grant Criteria: Under the requirements of Uniform Guidance, it is the auditee?s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm?s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: CDSA is out of compliance with the reporting deadline for the audit. Recommendation: CDSA?s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of CDSA?s as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Finding 2022-001
2022-001 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE 93.569 Community Services Block Grant 14.231 Emergency Solutions Grant Criteria: Under the requirements of Uniform Guidance, it is the auditee?s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm?s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: CDSA is out of compliance with the reporting deadline for the audit. Recommendation: CDSA?s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of CDSA?s as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Finding 2022-001
2022-001 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE 93.569 Community Services Block Grant 14.231 Emergency Solutions Grant Criteria: Under the requirements of Uniform Guidance, it is the auditee?s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm?s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: CDSA is out of compliance with the reporting deadline for the audit. Recommendation: CDSA?s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of CDSA?s as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Finding 2022-001
2022-001 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE 93.569 Community Services Block Grant 14.231 Emergency Solutions Grant Criteria: Under the requirements of Uniform Guidance, it is the auditee?s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm?s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: CDSA is out of compliance with the reporting deadline for the audit. Recommendation: CDSA?s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of CDSA?s as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.