Audit 46801

FY End

2022-12-31

Total Expended

$2.79M

Findings

4

Programs

5

Organization: Family Gateway, Inc. (TX)

Year: 2022 Accepted: 2023-08-22

Auditor: Weaver and Tidwell

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
49536	2022-001	Significant Deficiency	-	AB
49537	2022-002	Significant Deficiency	-	I
625978	2022-001	Significant Deficiency	-	AB
625979	2022-002	Significant Deficiency	-	I

ALN	Program	Spent	Major
21.019	Coronavirus Relief Fund	$426,830	-
14.231	Emergency Solutions Grant Program	$193,195	Yes
21.023	Emergency Rental Assistance Program	$115,641	-
14.267	Continuum of Care Program	$59,636	-
21.027	Coronavirus State and Local Fiscal Recovery Funds	$25,069	-

Contacts

Name	Title	Type
WJDLCAP7NVP3	Cindy Alley	Auditee
2148234500	Jackie Gonzalez	Auditor
No contacts on file

Notes to SEFA

Title: Indirect Cost Rate Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) include the federal grant activity of Family Gateway, Inc. and Affiliate (the Organization) under programs of the federal government for the year ended December 31, 2022. The information in the Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule present only a selected portion of the operations of the Organization, they are not intended to and do not present the consolidated financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Uniform Guidance allows non-federal entities, such as the Organization, to elect to charge a de minimis rate of ten percent of modified direct costs as its indirect cost rate that may be used indefinitely. The Organization chose not to utilize the de minimis rate.

Finding Details

Finding 2022-001

Major Federal Program: 14.231- Emergency Solutions Grant Program Compliance Requirements: Allowable Activities and Allowable Costs and Cost Principles Criteria: Payroll expenses charged to federal grants should be reviewed by someone other than the person calculating the allocation of payroll costs. Condition: ( ) Compliance Finding (X) Significant Deficiency ( ) Material Weakness Cause: The CFO is the preparer of the payroll allocation, and the approver of the request for reimbursements. Effect and Questioned Costs: Payroll charged to the grant could be over or under stated. Questioned costs are indeterminable. Recommendation: We recommend that a person outside of the CFO review and approve the payroll charges allocated to the grant prior to the CFO submitting the request for reimbursements. View of Responsible Officials: See Corrective Action Plan

Finding 2022-002

Major Federal Program: 14.231- Emergency Service Grant Program Compliance Requirements: Procurement, Suspension and Debarment Criteria: A vendor that is suspended or debarred should not be utilized. Condition: ( ) Compliance Finding (X) Significant Deficiency ( ) Material Weakness Cause: The Organization is not reviewing suspension and debarment for their vendors prior to grant utilization. Effect and Questioned Costs: A vendor used could be suspended or debarred. Recommendation: Prior to the use of a vendor, the Organization should review whether or not the vendor is suspended or debarred. View of Responsible Officials: See Corrective Action Plan.

Finding 2022-001

Major Federal Program: 14.231- Emergency Solutions Grant Program Compliance Requirements: Allowable Activities and Allowable Costs and Cost Principles Criteria: Payroll expenses charged to federal grants should be reviewed by someone other than the person calculating the allocation of payroll costs. Condition: ( ) Compliance Finding (X) Significant Deficiency ( ) Material Weakness Cause: The CFO is the preparer of the payroll allocation, and the approver of the request for reimbursements. Effect and Questioned Costs: Payroll charged to the grant could be over or under stated. Questioned costs are indeterminable. Recommendation: We recommend that a person outside of the CFO review and approve the payroll charges allocated to the grant prior to the CFO submitting the request for reimbursements. View of Responsible Officials: See Corrective Action Plan

Finding 2022-002

Major Federal Program: 14.231- Emergency Service Grant Program Compliance Requirements: Procurement, Suspension and Debarment Criteria: A vendor that is suspended or debarred should not be utilized. Condition: ( ) Compliance Finding (X) Significant Deficiency ( ) Material Weakness Cause: The Organization is not reviewing suspension and debarment for their vendors prior to grant utilization. Effect and Questioned Costs: A vendor used could be suspended or debarred. Recommendation: Prior to the use of a vendor, the Organization should review whether or not the vendor is suspended or debarred. View of Responsible Officials: See Corrective Action Plan.