FAC Explorer

Audit 49907

FY End
2022-06-30
Total Expended
$3.49M
Findings
2
Programs
6
Organization: The Home for Little Wanderers (MA)
Year: 2022 Accepted: 2023-05-31
Auditor: Mayer Hoffman McCann PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61303 2022-002 Significant Deficiency - B
637745 2022-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grants Program $1.10M Yes 1
84.287 Twenty-First Century Community Learning Centers $1.06M - 0
93.498 Covid-19 Provider Relief Fund $843,904 Yes 0
93.788 Opioid State Targeted Response $133,926 - 0
10.555 National School Lunch Program $113,496 - 0
14.267 Continuum of Care Program $92,283 - 0

Contacts

Name Title Type
JL9BNNMSC323 Dan Murray Auditee
6304492251 Janet O'Neill Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized in accordance with the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Home has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of The Home for Little Wanderers, Inc. (the Home) under programs of the federal government for the year ended June 30, 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Home, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Home.
Title: COVID-19 Provider Relief Funds Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized in accordance with the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Home has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Included in COVID-19 Provider Relief Funds are expenditures incurred during the year ended June 30, 2021 and 2020, per the instruction of the funding agency.

Finding Details

Finding 2022-002
Finding ? Allowable Costs/Cost Principles and Reporting ? Emergency Solutions Grants Program, AL#14.231; June 30, 2022 Award Year; U.S. Department of Housing and Urban Development (HUD) Criteria or Specific Requirement Expenditures of Federal funds must be supported by appropriate documentation, along with internal controls over recording and review of costs and related invoicing. Condition Found Out of 40 invoices selected for testing relative to non-payroll costs, support for 1 invoice could not be located. Out of 19 payroll items tested, 12 selections had variances between the supporting documentation and the actual costs charged to the grant. An invoice submitted for reimbursement was found to contain supporting data from an invoice that had previously been submitted. On further review, appropriate support for these costs was located. Questioned Costs $8,279.87 ? known questioned costs. $34,313.82 ? likely questioned costs. Cause Controls over input and review of payroll costs, as well as controls over retention and review of supporting documentation, were not sufficient. Effect Correctness and accuracy of charges to grants could be affected. Recommendation Management should enhance its systems and practices with respect to document retention, billing and recording of payroll costs.
Finding 2022-002
Finding ? Allowable Costs/Cost Principles and Reporting ? Emergency Solutions Grants Program, AL#14.231; June 30, 2022 Award Year; U.S. Department of Housing and Urban Development (HUD) Criteria or Specific Requirement Expenditures of Federal funds must be supported by appropriate documentation, along with internal controls over recording and review of costs and related invoicing. Condition Found Out of 40 invoices selected for testing relative to non-payroll costs, support for 1 invoice could not be located. Out of 19 payroll items tested, 12 selections had variances between the supporting documentation and the actual costs charged to the grant. An invoice submitted for reimbursement was found to contain supporting data from an invoice that had previously been submitted. On further review, appropriate support for these costs was located. Questioned Costs $8,279.87 ? known questioned costs. $34,313.82 ? likely questioned costs. Cause Controls over input and review of payroll costs, as well as controls over retention and review of supporting documentation, were not sufficient. Effect Correctness and accuracy of charges to grants could be affected. Recommendation Management should enhance its systems and practices with respect to document retention, billing and recording of payroll costs.