Audit 52616

FY End
2022-06-30
Total Expended
$1.10M
Findings
12
Programs
2
Year: 2022 Accepted: 2023-03-28
Auditor: Porte Brown LLC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
47140 2022-001 Material Weakness - I
47141 2022-002 Material Weakness - I
47142 2022-003 Material Weakness - I
47143 2022-001 Material Weakness - I
47144 2022-002 Material Weakness - I
47145 2022-003 Material Weakness - I
623582 2022-001 Material Weakness - I
623583 2022-002 Material Weakness - I
623584 2022-003 Material Weakness - I
623585 2022-001 Material Weakness - I
623586 2022-002 Material Weakness - I
623587 2022-003 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $814,761 Yes 3
21.019 Coronavirus Relief Fund $284,377 - 3

Contacts

Name Title Type
F197QRS4BZF6 Kevin Horan-Bussey Auditee
3127389200 Megan Angle Auditor
No contacts on file

Notes to SEFA

Title: NATURE OF OPERATIONS 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: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Coordinated Advice & Referral Program for Legal Services (the Organization) 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 (Uniform Guidance). 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.
Title: SUBRECIPIENTS 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: Y Rate Explanation: The auditee used the de minimis cost rate. The Organization provided no amounts to subrecipients from the federal awards listed.
Title: NON-CASH ASSISTANCE 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: Y Rate Explanation: The auditee used the de minimis cost rate. The Organization had no non-cash assistance, federal insurance, or loan guarantees to be disclosed as required by the Uniform Guidance.
Title: LOANS OUTSTANDING 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: Y Rate Explanation: The auditee used the de minimis cost rate. There were no loans outstanding at June 30, 2022 related to the federal awards listed.

Finding Details

Condition: The Organization does not have written procurement policies in accordance with procurement requirements contained within the Uniform Guidance. Criteria: OMB Uniform Guidance ?200.318 required that entities must have and use documented procurement procedures that conform to the procurement standards identified in ?200.317 through ?200.327. These procedures must include written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2022 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. The Organization has existing purchasing and conflict of interest policies in place; however, it was not aware that its existing purchasing policies were required to be updated to explicity comply with the standards in the Uniform Guidance. Effect: In the absence of a written policy, it is more likely that the Organization's procurement practices will not comply with the Uniform Guidance. The Organization did not comply with the procurement standards concerning suspension and debarment (see finding 2022-002) and documentation of procurement activities (see finding 2022-003). Recommendation: A written procurement policy and a written standard of conduct should be established in accordance with the procurement requirements contained in Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023.
Condition: The Organization did not verify that contractors used were not suspended, debarred or otherwise excluded prior to entering into a contract with them. Criteria: OMB Uniform Guidance ?200.180 provides that non-federal entities cannot enter into transactions with parties that are suspended or debarred from doing business with the federal government. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2022 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. As noted in finding 2022-001, the Organization's purchasing policies did not comply with the Uniform Guidance. The Organization was not aware that contractors should be verified prior to entering into a contract under the Uniform Guidance. Effect: It is possible that the Organization enters into a contract with a contractor that has been suspended, debarred or otherwise excluded. Recommendation: The Organization's written procurement policies should include a procedure to verify that contractors are not suspended, debarred or otherwise excluded prior to entering into a contract, and the Organization should perform and document these procedures performed. Views of Responsible Officials and Planned Corrective Actions: Two of the contracts noted were originally entered into prior to the increase in the Organization's federal funding and being subject to the Uniform Guidance. No contracts were entered into with vendors that were suspended, debarred, or otherwise excluded. Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023.
Condition: The Organization did not maintain documentation of its procurement decisions. Criteria: OMB Uniform Guidance ?200.320 details various methods of procurement to be followed based on the intended dollar value and nature of the contract. While the specific required documentation may vary based on each of the five methods, all mandate specific documentation concerning procurement decisions. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2022 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. As noted in finding 2022-001, the Organization's purchasing policies did not comply with the Uniform Guidance. The Organization was not aware of the specific documentation requirements under the Uniform Guidance. Effect: In the absence of a written policy, it is more likely that the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization's written procurement policies should include details of required documentation in accordance with the Uniform Guidance, and the Organization should maintain such documentation. Views of Responsible Officials and Planned Corrective Actions: While documentation was not maintained, the procurement methods followed by the Organization did comply with the requirements based on the sizes of the contracts. Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023.
Condition: The Organization does not have written procurement policies in accordance with procurement requirements contained within the Uniform Guidance. Criteria: OMB Uniform Guidance ?200.318 required that entities must have and use documented procurement procedures that conform to the procurement standards identified in ?200.317 through ?200.327. These procedures must include written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2022 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. The Organization has existing purchasing and conflict of interest policies in place; however, it was not aware that its existing purchasing policies were required to be updated to explicity comply with the standards in the Uniform Guidance. Effect: In the absence of a written policy, it is more likely that the Organization's procurement practices will not comply with the Uniform Guidance. The Organization did not comply with the procurement standards concerning suspension and debarment (see finding 2022-002) and documentation of procurement activities (see finding 2022-003). Recommendation: A written procurement policy and a written standard of conduct should be established in accordance with the procurement requirements contained in Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023.
Condition: The Organization did not verify that contractors used were not suspended, debarred or otherwise excluded prior to entering into a contract with them. Criteria: OMB Uniform Guidance ?200.180 provides that non-federal entities cannot enter into transactions with parties that are suspended or debarred from doing business with the federal government. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2022 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. As noted in finding 2022-001, the Organization's purchasing policies did not comply with the Uniform Guidance. The Organization was not aware that contractors should be verified prior to entering into a contract under the Uniform Guidance. Effect: It is possible that the Organization enters into a contract with a contractor that has been suspended, debarred or otherwise excluded. Recommendation: The Organization's written procurement policies should include a procedure to verify that contractors are not suspended, debarred or otherwise excluded prior to entering into a contract, and the Organization should perform and document these procedures performed. Views of Responsible Officials and Planned Corrective Actions: Two of the contracts noted were originally entered into prior to the increase in the Organization's federal funding and being subject to the Uniform Guidance. No contracts were entered into with vendors that were suspended, debarred, or otherwise excluded. Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023.
Condition: The Organization did not maintain documentation of its procurement decisions. Criteria: OMB Uniform Guidance ?200.320 details various methods of procurement to be followed based on the intended dollar value and nature of the contract. While the specific required documentation may vary based on each of the five methods, all mandate specific documentation concerning procurement decisions. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2022 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. As noted in finding 2022-001, the Organization's purchasing policies did not comply with the Uniform Guidance. The Organization was not aware of the specific documentation requirements under the Uniform Guidance. Effect: In the absence of a written policy, it is more likely that the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization's written procurement policies should include details of required documentation in accordance with the Uniform Guidance, and the Organization should maintain such documentation. Views of Responsible Officials and Planned Corrective Actions: While documentation was not maintained, the procurement methods followed by the Organization did comply with the requirements based on the sizes of the contracts. Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023.
Condition: The Organization does not have written procurement policies in accordance with procurement requirements contained within the Uniform Guidance. Criteria: OMB Uniform Guidance ?200.318 required that entities must have and use documented procurement procedures that conform to the procurement standards identified in ?200.317 through ?200.327. These procedures must include written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2022 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. The Organization has existing purchasing and conflict of interest policies in place; however, it was not aware that its existing purchasing policies were required to be updated to explicity comply with the standards in the Uniform Guidance. Effect: In the absence of a written policy, it is more likely that the Organization's procurement practices will not comply with the Uniform Guidance. The Organization did not comply with the procurement standards concerning suspension and debarment (see finding 2022-002) and documentation of procurement activities (see finding 2022-003). Recommendation: A written procurement policy and a written standard of conduct should be established in accordance with the procurement requirements contained in Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023.
Condition: The Organization did not verify that contractors used were not suspended, debarred or otherwise excluded prior to entering into a contract with them. Criteria: OMB Uniform Guidance ?200.180 provides that non-federal entities cannot enter into transactions with parties that are suspended or debarred from doing business with the federal government. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2022 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. As noted in finding 2022-001, the Organization's purchasing policies did not comply with the Uniform Guidance. The Organization was not aware that contractors should be verified prior to entering into a contract under the Uniform Guidance. Effect: It is possible that the Organization enters into a contract with a contractor that has been suspended, debarred or otherwise excluded. Recommendation: The Organization's written procurement policies should include a procedure to verify that contractors are not suspended, debarred or otherwise excluded prior to entering into a contract, and the Organization should perform and document these procedures performed. Views of Responsible Officials and Planned Corrective Actions: Two of the contracts noted were originally entered into prior to the increase in the Organization's federal funding and being subject to the Uniform Guidance. No contracts were entered into with vendors that were suspended, debarred, or otherwise excluded. Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023.
Condition: The Organization did not maintain documentation of its procurement decisions. Criteria: OMB Uniform Guidance ?200.320 details various methods of procurement to be followed based on the intended dollar value and nature of the contract. While the specific required documentation may vary based on each of the five methods, all mandate specific documentation concerning procurement decisions. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2022 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. As noted in finding 2022-001, the Organization's purchasing policies did not comply with the Uniform Guidance. The Organization was not aware of the specific documentation requirements under the Uniform Guidance. Effect: In the absence of a written policy, it is more likely that the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization's written procurement policies should include details of required documentation in accordance with the Uniform Guidance, and the Organization should maintain such documentation. Views of Responsible Officials and Planned Corrective Actions: While documentation was not maintained, the procurement methods followed by the Organization did comply with the requirements based on the sizes of the contracts. Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023.
Condition: The Organization does not have written procurement policies in accordance with procurement requirements contained within the Uniform Guidance. Criteria: OMB Uniform Guidance ?200.318 required that entities must have and use documented procurement procedures that conform to the procurement standards identified in ?200.317 through ?200.327. These procedures must include written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2022 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. The Organization has existing purchasing and conflict of interest policies in place; however, it was not aware that its existing purchasing policies were required to be updated to explicity comply with the standards in the Uniform Guidance. Effect: In the absence of a written policy, it is more likely that the Organization's procurement practices will not comply with the Uniform Guidance. The Organization did not comply with the procurement standards concerning suspension and debarment (see finding 2022-002) and documentation of procurement activities (see finding 2022-003). Recommendation: A written procurement policy and a written standard of conduct should be established in accordance with the procurement requirements contained in Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023.
Condition: The Organization did not verify that contractors used were not suspended, debarred or otherwise excluded prior to entering into a contract with them. Criteria: OMB Uniform Guidance ?200.180 provides that non-federal entities cannot enter into transactions with parties that are suspended or debarred from doing business with the federal government. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2022 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. As noted in finding 2022-001, the Organization's purchasing policies did not comply with the Uniform Guidance. The Organization was not aware that contractors should be verified prior to entering into a contract under the Uniform Guidance. Effect: It is possible that the Organization enters into a contract with a contractor that has been suspended, debarred or otherwise excluded. Recommendation: The Organization's written procurement policies should include a procedure to verify that contractors are not suspended, debarred or otherwise excluded prior to entering into a contract, and the Organization should perform and document these procedures performed. Views of Responsible Officials and Planned Corrective Actions: Two of the contracts noted were originally entered into prior to the increase in the Organization's federal funding and being subject to the Uniform Guidance. No contracts were entered into with vendors that were suspended, debarred, or otherwise excluded. Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023.
Condition: The Organization did not maintain documentation of its procurement decisions. Criteria: OMB Uniform Guidance ?200.320 details various methods of procurement to be followed based on the intended dollar value and nature of the contract. While the specific required documentation may vary based on each of the five methods, all mandate specific documentation concerning procurement decisions. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2022 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. As noted in finding 2022-001, the Organization's purchasing policies did not comply with the Uniform Guidance. The Organization was not aware of the specific documentation requirements under the Uniform Guidance. Effect: In the absence of a written policy, it is more likely that the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization's written procurement policies should include details of required documentation in accordance with the Uniform Guidance, and the Organization should maintain such documentation. Views of Responsible Officials and Planned Corrective Actions: While documentation was not maintained, the procurement methods followed by the Organization did comply with the requirements based on the sizes of the contracts. Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023.