FAC Explorer

Audit 6876

FY End
2022-12-31
Total Expended
$996,467
Findings
8
Programs
3
Organization: St. Luke's United Methodist Church (OK)
Year: 2022 Accepted: 2023-12-15
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4449 2022-001 - - L
4450 2022-001 - - L
4451 2022-001 - - L
4452 2022-001 - - L
580891 2022-001 - - L
580892 2022-001 - - L
580893 2022-001 - - L
580894 2022-001 - - L

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $466,900 Yes 1
10.558 Child and Adult Care Food Program $152,102 - 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $101,465 - 1

Contacts

Name Title Type
HQLEM69NCSN7 Josh Attaway Auditee
4052852307 Kristen Hughes Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the cash 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Church has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Church under programs of the federal government 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). Because the Schedule presents only a selected portion of the operations of the Church, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Church.

Finding Details

Finding 2022-001
Finding 2022-001 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2022-001
Finding 2022-001 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2022-001
Finding 2022-001 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2022-001
Finding 2022-001 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2022-001
Finding 2022-001 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2022-001
Finding 2022-001 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2022-001
Finding 2022-001 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2022-001
Finding 2022-001 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.