FAC Explorer

Audit 7262

FY End
2022-12-31
Total Expended
$1.33M
Findings
4
Programs
5
Organization: Northpoint Health and Wellness Center Inc. (MN)
Year: 2022 Accepted: 2023-12-18
Auditor: Abdo LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
5499 2022-001 Significant Deficiency - P
5500 2022-001 Significant Deficiency - P
581941 2022-001 Significant Deficiency - P
581942 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $681,354 Yes 1
93.434 Every Student Succeeds Act/preschool Development Grants $255,637 - 0
93.558 Temporary Assistance for Needy Families $154,501 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $37,139 - 0
14.218 Community Development Block Grants/entitlement Grants $12,478 - 0

Contacts

Name Title Type
E466J1RL3MN7 Dienner Lazo Auditee
6127679194 Jack Abdo Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Expenditures reported on this 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: During the year ended December 31, 2022, the Organization did not elect to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of NorthPoint Health & Wellness Center Inc. (the Organization) under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirement of the Uniform Guidance, and Audits of States, Local Governments, and Non-Profit Organizations. Because the schedule presents only a selected portion of 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: Note 3: Pass-Through Entity Identifying Numbers Accounting Policies: Expenditures reported on this 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: During the year ended December 31, 2022, the Organization did not elect to use the 10% de minimis indirect cost rate. Pass-through entity identifying numbers are presented where available.
Title: Note 4: Subrecipients Accounting Policies: Expenditures reported on this 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: During the year ended December 31, 2022, the Organization did not elect to use the 10% de minimis indirect cost rate. No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Finding 2022-001
Condition: Certain Federal expenditures were reported under the incorrect Assistance Listing Number. For one grant, the expenditures were listed under ALN 14.218. Based on the grant agreement and reimbursement reports, the expenditures should have been listed under ALN 21.023 with only a portion listed under ALN 14.218. Criteria: Northpoint Health and Wellness is responsible to report federal expenditures on the Schedule of Expenditures of Federal Awards according to 2 CFR 5 200.510. It requires that the Organization report expenditures according to their Assistance Listing Number. Cause: The SEFA was not properly reconciled with Federal expenditures for one grant. Effect: The effect would be incorrect repotting of Federal expenditures. Context: This appears to be an isolated instance because of the grant's specific complexities. Recommendation: We recommend that all grants are examined to determine the correct Assistance Listing Numbers. Each grant's Assistance Listing Number(s) may be reconciled to grantor provided reports, or by direct confirmation with the grantor. Views of Responsible Officials: Management agrees with the finding.
Finding 2022-001
Condition: Certain Federal expenditures were reported under the incorrect Assistance Listing Number. For one grant, the expenditures were listed under ALN 14.218. Based on the grant agreement and reimbursement reports, the expenditures should have been listed under ALN 21.023 with only a portion listed under ALN 14.218. Criteria: Northpoint Health and Wellness is responsible to report federal expenditures on the Schedule of Expenditures of Federal Awards according to 2 CFR 5 200.510. It requires that the Organization report expenditures according to their Assistance Listing Number. Cause: The SEFA was not properly reconciled with Federal expenditures for one grant. Effect: The effect would be incorrect repotting of Federal expenditures. Context: This appears to be an isolated instance because of the grant's specific complexities. Recommendation: We recommend that all grants are examined to determine the correct Assistance Listing Numbers. Each grant's Assistance Listing Number(s) may be reconciled to grantor provided reports, or by direct confirmation with the grantor. Views of Responsible Officials: Management agrees with the finding.
Finding 2022-001
Condition: Certain Federal expenditures were reported under the incorrect Assistance Listing Number. For one grant, the expenditures were listed under ALN 14.218. Based on the grant agreement and reimbursement reports, the expenditures should have been listed under ALN 21.023 with only a portion listed under ALN 14.218. Criteria: Northpoint Health and Wellness is responsible to report federal expenditures on the Schedule of Expenditures of Federal Awards according to 2 CFR 5 200.510. It requires that the Organization report expenditures according to their Assistance Listing Number. Cause: The SEFA was not properly reconciled with Federal expenditures for one grant. Effect: The effect would be incorrect repotting of Federal expenditures. Context: This appears to be an isolated instance because of the grant's specific complexities. Recommendation: We recommend that all grants are examined to determine the correct Assistance Listing Numbers. Each grant's Assistance Listing Number(s) may be reconciled to grantor provided reports, or by direct confirmation with the grantor. Views of Responsible Officials: Management agrees with the finding.
Finding 2022-001
Condition: Certain Federal expenditures were reported under the incorrect Assistance Listing Number. For one grant, the expenditures were listed under ALN 14.218. Based on the grant agreement and reimbursement reports, the expenditures should have been listed under ALN 21.023 with only a portion listed under ALN 14.218. Criteria: Northpoint Health and Wellness is responsible to report federal expenditures on the Schedule of Expenditures of Federal Awards according to 2 CFR 5 200.510. It requires that the Organization report expenditures according to their Assistance Listing Number. Cause: The SEFA was not properly reconciled with Federal expenditures for one grant. Effect: The effect would be incorrect repotting of Federal expenditures. Context: This appears to be an isolated instance because of the grant's specific complexities. Recommendation: We recommend that all grants are examined to determine the correct Assistance Listing Numbers. Each grant's Assistance Listing Number(s) may be reconciled to grantor provided reports, or by direct confirmation with the grantor. Views of Responsible Officials: Management agrees with the finding.