FAC Explorer

Audit 48673

FY End
2022-12-31
Total Expended
$6.57M
Findings
2
Programs
9
Organization: Aids Foundation Houston, Inc. (TX)
Year: 2022 Accepted: 2023-09-27
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
40098 2022-001 Significant Deficiency - L
616540 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $2.05M - 0
14.231 Covid-19 Emergency Solutions Grant Program $1.13M Yes 0
93.939 Hiv Prevention Activities_non-Governmental Organization Based $487,405 - 0
14.241 Housing Opportunities for Persons with Aids $386,810 Yes 1
93.940 Hiv Prevention Activities_health Department Based $250,833 - 0
93.928 Special Projects of National Significance $242,055 - 0
93.917 Hiv Care Formula Grants $84,028 - 0
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $39,816 - 0
14.218 Community Development Block Grants/entitlement Grants $10,083 - 0

Contacts

Name Title Type
HF96Y3HW51F7 Nicholas Williams Auditee
7136236796 Ana Gallardo Auditor
No contacts on file

Notes to SEFA

Title: Note 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the federal fund expenditures of all federal award programs of AFH for the year ended December 31, 2022. The information in this Schedule 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of AFHs financial statements. De Minimis Rate Used: N Rate Explanation: AFH has not elected to use the 10% de minimis indirect cost rate for the year ended December 31, 2022. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles as found in the Uniform Guidance for federal awards.
Title: Note 3: RELATIONSHIP TO FINANCIAL REPORTS SUBMITTED TO GRANTOR AGENCIES Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the federal fund expenditures of all federal award programs of AFH for the year ended December 31, 2022. The information in this Schedule 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of AFHs financial statements. De Minimis Rate Used: N Rate Explanation: AFH has not elected to use the 10% de minimis indirect cost rate for the year ended December 31, 2022. Amounts reflected in the financial reports filed with grantor agencies for the programs and the supplementary schedules may not agree because of accruals included in the next report filed with the agencies, matching requirements not included in the Schedule and different program year ends.
Title: Note 5: LOANS AND LOAN GUARANTEES Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the federal fund expenditures of all federal award programs of AFH for the year ended December 31, 2022. The information in this Schedule 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of AFHs financial statements. De Minimis Rate Used: N Rate Explanation: AFH has not elected to use the 10% de minimis indirect cost rate for the year ended December 31, 2022. AFH did not have any loans or loan guarantee programs required to be reported on the Schedule for the year ended December 31, 2022.

Finding Details

Finding 2022-001
2022-001 Internal Controls over Reporting (Significant Deficiency) U.S. Department of Housing and Urban Development 14.241 Housing Opportunities for Persons with AIDS Passed through Houston Regional HIV/AIDS Resource Group, Inc. Federal Award ID numbers:22AFH00HP, 22aAFH00HP, 23AFH00HP Criteria: Under 2 CFR Section 200.303(a), non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that the entity is managing the federal awards in compliance with statues, regulations, and the terms and conditions of the award. Condition: AIDS Foundation Houston, Inc. (Foundation) did not have records to verify that submitted reports met the grantor?s due dates during 2022. The Foundation?s established controls over reporting did not work effectively to detect and/or correct this non-compliance over the reporting process. Cause: The Foundation?s staff turnover during 2022 caused the misplacement of the records. Effect: Maintaining records are key to verifying the reports submitted met the grantor?s due dates. Questioned Costs: None Auditor?s Recommendation: We recommend the Foundation review its controls and ensure that the copies of the submission emails be part of the Foundation?s grant records. Views of Responsible Officials: We concur with the recommendation, please see Corrective Action Plan.
Finding 2022-001
2022-001 Internal Controls over Reporting (Significant Deficiency) U.S. Department of Housing and Urban Development 14.241 Housing Opportunities for Persons with AIDS Passed through Houston Regional HIV/AIDS Resource Group, Inc. Federal Award ID numbers:22AFH00HP, 22aAFH00HP, 23AFH00HP Criteria: Under 2 CFR Section 200.303(a), non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that the entity is managing the federal awards in compliance with statues, regulations, and the terms and conditions of the award. Condition: AIDS Foundation Houston, Inc. (Foundation) did not have records to verify that submitted reports met the grantor?s due dates during 2022. The Foundation?s established controls over reporting did not work effectively to detect and/or correct this non-compliance over the reporting process. Cause: The Foundation?s staff turnover during 2022 caused the misplacement of the records. Effect: Maintaining records are key to verifying the reports submitted met the grantor?s due dates. Questioned Costs: None Auditor?s Recommendation: We recommend the Foundation review its controls and ensure that the copies of the submission emails be part of the Foundation?s grant records. Views of Responsible Officials: We concur with the recommendation, please see Corrective Action Plan.