FAC Explorer

Audit 43770

FY End
2022-09-30
Total Expended
$6.14M
Findings
2
Programs
8
Organization: District Alliance for Safe Housing (DC)
Year: 2022 Accepted: 2023-06-27
Auditor: Marcum LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50595 2022-002 Significant Deficiency - L
627037 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $4.30M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.24M Yes 1
93.569 Community Services Block Grant $250,000 - 0
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $121,882 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $104,272 - 0
21.U02 American Rescue Plan of 2021 Act Covid-19 $94,659 - 0
97.024 Emergency Food and Shelter National Board Program $18,730 - 0
21.U01 American Rescue Plan of 2021 Act Covid-19 $8,157 - 0

Contacts

Name Title Type
GGPKJCD4GKB7 Koube Ngaaje Auditee
2024623274 Eric Glantz Auditor
No contacts on file

Notes to SEFA

Title: Assistance Listing Number 14.239 Home Investment Partnerships Program Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Suchfederal and District of Columbia expenditures are recognized following the cost principlescontained in the Uniform Guidance, wherein certain types of expenditures are not allowable orare limited as to reimbursement De Minimis Rate Used: N Rate Explanation: The Organization established a negotiated provisional indirect cost rate for the allocation of indirect costs to federal and District of Columbia awards in accordance with the requirements of the Uniform Guidance. The Organization charged indirect expenses at the negotiated indirect cost rate or an indirect cost rate as negotiated in the grant agreement. The Organization did not receive any new loans during the year ended September 30, 2022.The loan outstanding at the beginning of the year was included in the schedule. As ofSeptember 30, 2022, the outstanding balance of the loan was $4,221,976
Title: basis of presentation Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Suchfederal and District of Columbia expenditures are recognized following the cost principlescontained in the Uniform Guidance, wherein certain types of expenditures are not allowable orare limited as to reimbursement De Minimis Rate Used: N Rate Explanation: The Organization established a negotiated provisional indirect cost rate for the allocation of indirect costs to federal and District of Columbia awards in accordance with the requirements of the Uniform Guidance. The Organization charged indirect expenses at the negotiated indirect cost rate or an indirect cost rate as negotiated in the grant agreement. The accompanying schedule of expenditures of federal and District of Columbia awards (the schedule) includes the federal and District of Columbia award activities of District Alliance for Safe Housing, Inc. and Subsidiary (the Organization) under programs of the federal and District of Columbia governments for the year ended September 30, 2022. The information is 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) and the District of Columbia awards. Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization

Finding Details

Finding 2022-002
Finding 2022-002: Reporting ? Compliance Finding and Significant Deficiency in Internal Control Over Compliance Agency U.S. Department of Treasury pass-through from District of Columbia ALN 21.027 Federal Award Identification Number 2022-DASH-03 Condition The Organization submitted certain financial and performance reports late. The Organization was also unable to provide documentation of review and approval of performance reports by someone other than the report preparer. Context One of the four financial reports tested was submitted late. One of the two performance reports was submitted late and neither of the performance reports had documented evidence of review and approval. Criteria The Organization is required to adhere to reporting deadlines. Reports submitted to the federal government should be reviewed and approved. Cause The Organization was aware of the reporting requirements. Financial reports were delayed due to vacancies and turnover within the Finance department. Performance reports were delayed due to reported workload and resourcing. Effect This resulted in financial and performance reports submitted late and performance reports submitted without documented approvals. Questioned Cost None. Recommendations to Prevent Future Occurrences of the Deficiency Identified in the Audit Finding We recommend management review policies and procedures over reporting to ensure a review and approval process that allows for timely submission and documented approval of performance reports.
Finding 2022-002
Finding 2022-002: Reporting ? Compliance Finding and Significant Deficiency in Internal Control Over Compliance Agency U.S. Department of Treasury pass-through from District of Columbia ALN 21.027 Federal Award Identification Number 2022-DASH-03 Condition The Organization submitted certain financial and performance reports late. The Organization was also unable to provide documentation of review and approval of performance reports by someone other than the report preparer. Context One of the four financial reports tested was submitted late. One of the two performance reports was submitted late and neither of the performance reports had documented evidence of review and approval. Criteria The Organization is required to adhere to reporting deadlines. Reports submitted to the federal government should be reviewed and approved. Cause The Organization was aware of the reporting requirements. Financial reports were delayed due to vacancies and turnover within the Finance department. Performance reports were delayed due to reported workload and resourcing. Effect This resulted in financial and performance reports submitted late and performance reports submitted without documented approvals. Questioned Cost None. Recommendations to Prevent Future Occurrences of the Deficiency Identified in the Audit Finding We recommend management review policies and procedures over reporting to ensure a review and approval process that allows for timely submission and documented approval of performance reports.