FAC Explorer

Audit 56766

FY End
2022-06-30
Total Expended
$2.07M
Findings
2
Programs
1
Organization: Menorah Park Center for Senior Living (OH)
Year: 2022 Accepted: 2023-03-28
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61601 2022-001 Significant Deficiency - B
638043 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $2.07M Yes 1

Contacts

Name Title Type
HHNSELK9YUL5 Brenda Satterfield Auditee
2168396672 Lori Kalic 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 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. The accompanying consolidated schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Menorah Park Center for Senior Living and Subsidiaries (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 (CFR) 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.

Finding Details

Finding 2022-001
Finding Number 2022 ? 001 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires that the accounting practices of the non-Federal entity provide for adequate documentation to support costs charged to the Federal award. Condition: Menorah Park could not provide invoice support for two charges that were allocated to the major federal program selected for testing. Cause: The invoices supporting the charges could not be located. Effect or potential effect: All charges made to federal awards are required to be adequately documented. Inadequate documentation could lead to a questioned cost and ultimately a payback to the government. Questioned Cost: $3,846 Context: In 2 of 60 transactions selected for testing, management could not provide invoices to support the charges made to the federal award. Recommendation: Existing policies and procedures should be reviewed to ensure that all charges to federal programs are adequately documented. Views of responsible officials: Management concurs with this finding. See page 52 for the corrective action plan.
Finding 2022-001
Finding Number 2022 ? 001 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires that the accounting practices of the non-Federal entity provide for adequate documentation to support costs charged to the Federal award. Condition: Menorah Park could not provide invoice support for two charges that were allocated to the major federal program selected for testing. Cause: The invoices supporting the charges could not be located. Effect or potential effect: All charges made to federal awards are required to be adequately documented. Inadequate documentation could lead to a questioned cost and ultimately a payback to the government. Questioned Cost: $3,846 Context: In 2 of 60 transactions selected for testing, management could not provide invoices to support the charges made to the federal award. Recommendation: Existing policies and procedures should be reviewed to ensure that all charges to federal programs are adequately documented. Views of responsible officials: Management concurs with this finding. See page 52 for the corrective action plan.