FAC Explorer

Audit 45428

FY End
2022-09-30
Total Expended
$1.99M
Findings
2
Programs
7
Organization: Jewish Family & Children's Service of Southern Arizona, Inc. (AZ)
Year: 2022 Accepted: 2023-03-19
Auditor: Beachfleischman PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43787 2022-001 Significant Deficiency Yes B
620229 2022-001 Significant Deficiency Yes B

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $724,125 Yes 1
93.558 Temporary Assistance for Needy Families $555,855 - 0
19.510 U.s. Refugee Admissions Program $199,281 - 0
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $145,382 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $74,567 - 0
14.218 Community Development Block Grants/entitlement Grants $51,976 - 0
97.008 Non-Profit Security Program $29,204 - 0

Contacts

Name Title Type
J6DZAGFL3NC7 Andrea Ballard Auditee
5207950300 Eric Maneval Auditor
No contacts on file

Notes to SEFA

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 to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 ALN Number and Title: Crime Victim Assistance - ALN 16.575 Federal Agency: U.S. Department of Justice Federal Award Number: VOCA-2021-JFSAZ-00052 Grant period: Year ended September 30, 2022 Criteria: Cash disbursements - Costs billed to Federal Awards should agree to underlying accounting records. Condition: In our sample of 10 transactions, three amounts billed did not agree to underlying records. Cause: Clerical errors due to limited resources. Effect: The Organization does not have adequate documentation to support costs charged to the program. Context: A sample of 10 cash disbursements totaling $8,101 tested from a population of 97 totaling $37,099 for the period October 1, 2021 through September 30, 2022. The test found three clerical errors totaling $2,434 in over billings. Questioned costs: No known or likely questioned costs over $25,000. Repeat finding: This is a repeat finding. See finding 2021-005. Recommendation: We recommend the Organization enhance review policies and procedures Views of responsible officials of the auditee: Management has added another layer of federal award invoice approval prior to the monthly submission for reimbursement.
Finding 2022-001
2022-001 ALN Number and Title: Crime Victim Assistance - ALN 16.575 Federal Agency: U.S. Department of Justice Federal Award Number: VOCA-2021-JFSAZ-00052 Grant period: Year ended September 30, 2022 Criteria: Cash disbursements - Costs billed to Federal Awards should agree to underlying accounting records. Condition: In our sample of 10 transactions, three amounts billed did not agree to underlying records. Cause: Clerical errors due to limited resources. Effect: The Organization does not have adequate documentation to support costs charged to the program. Context: A sample of 10 cash disbursements totaling $8,101 tested from a population of 97 totaling $37,099 for the period October 1, 2021 through September 30, 2022. The test found three clerical errors totaling $2,434 in over billings. Questioned costs: No known or likely questioned costs over $25,000. Repeat finding: This is a repeat finding. See finding 2021-005. Recommendation: We recommend the Organization enhance review policies and procedures Views of responsible officials of the auditee: Management has added another layer of federal award invoice approval prior to the monthly submission for reimbursement.