FAC Explorer

Audit 8184

FY End
2022-06-30
Total Expended
$849,918
Findings
12
Programs
2
Organization: Ifoster, Inc. (CA)
Year: 2022 Accepted: 2023-12-21
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
6228 2022-003 Material Weakness - B
6229 2022-004 Material Weakness - B
6230 2022-003 Material Weakness - B
6231 2022-004 Material Weakness - B
6232 2022-003 Material Weakness - B
6233 2022-004 Material Weakness - B
582670 2022-003 Material Weakness - B
582671 2022-004 Material Weakness - B
582672 2022-003 Material Weakness - B
582673 2022-004 Material Weakness - B
582674 2022-003 Material Weakness - B
582675 2022-004 Material Weakness - B

Programs

ALN Program Spent Major Findings
94.006 Americorps $65,380 Yes 2
10.551 Supplemental Nutrition Assistance Program $11,626 - 0

Contacts

Name Title Type
DLPKTJJD54X6 Reid Cox Auditee
5304143393 Beth Farley Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of iFoster, Inc. 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 iFoster, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of iFoster, Inc.. De Minimis Rate Used: Y Rate Explanation: iFoster, Inc. has elected to use the 10-percent de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of iFoster, Inc. 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 iFoster, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of iFoster, Inc..
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of iFoster, Inc. 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 iFoster, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of iFoster, Inc.. De Minimis Rate Used: Y Rate Explanation: iFoster, Inc. has elected to use the 10-percent de minimis indirect cost rate. Expenditures reported on the Schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient.
Title: Note 3 - De Minimis Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of iFoster, Inc. 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 iFoster, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of iFoster, Inc.. De Minimis Rate Used: Y Rate Explanation: iFoster, Inc. has elected to use the 10-percent de minimis indirect cost rate. iFoster, Inc. has elected to use the 10-percent de minimis indirect cost rate.

Finding Details

Finding 2022-003
U.S. Department of Labor, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Contributions and donations (Uniform Guidance) provides that amounts for the value of services and property donated may not be charged to the Federal award as direct costs. Condition: Amounts received for cell services and for salaries were donated to iFoster, Inc. were included in amounts to be reimbursed by the grant. Cause: iFoster, Inc. did not have adequate internal controls to ensure that the donated services were not included in amounts to be reimbursed by the grant. Effect: iFoster, Inc. may have grant funds received which were not allowable. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 8 deviations were noted out of 93 selected for testing, representing $3,934 of $162,508 selected for testing, with a total of 125 deviations noted in the population totaling to an amount of $20,729 of the total population of $422,538. Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.
Finding 2022-004
U.S. Department of Labor, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles provides that amounts for compensation for personnel costs should be accurate. Condition: Amounts for certain personnel costs were not reimbursed at the current pay rate for certain employees. Cause: When adjustments to salary or pay rates were made the updated amount was not properly utilized. Effect: iFoster, Inc. may have to reimburse the incorrect personal costs Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 deviations were noted out of 33 selected for testing, representing $225 of $96,552 selected for testing, with a total of 9 deviations noted in the population totaling to an amount of $1,568 of the total population of $422,538. Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.
Finding 2022-003
U.S. Department of Labor, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Contributions and donations (Uniform Guidance) provides that amounts for the value of services and property donated may not be charged to the Federal award as direct costs. Condition: Amounts received for cell services and for salaries were donated to iFoster, Inc. were included in amounts to be reimbursed by the grant. Cause: iFoster, Inc. did not have adequate internal controls to ensure that the donated services were not included in amounts to be reimbursed by the grant. Effect: iFoster, Inc. may have grant funds received which were not allowable. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 8 deviations were noted out of 93 selected for testing, representing $3,934 of $162,508 selected for testing, with a total of 125 deviations noted in the population totaling to an amount of $20,729 of the total population of $422,538. Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.
Finding 2022-004
U.S. Department of Labor, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles provides that amounts for compensation for personnel costs should be accurate. Condition: Amounts for certain personnel costs were not reimbursed at the current pay rate for certain employees. Cause: When adjustments to salary or pay rates were made the updated amount was not properly utilized. Effect: iFoster, Inc. may have to reimburse the incorrect personal costs Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 deviations were noted out of 33 selected for testing, representing $225 of $96,552 selected for testing, with a total of 9 deviations noted in the population totaling to an amount of $1,568 of the total population of $422,538. Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.
Finding 2022-003
U.S. Department of Labor, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Contributions and donations (Uniform Guidance) provides that amounts for the value of services and property donated may not be charged to the Federal award as direct costs. Condition: Amounts received for cell services and for salaries were donated to iFoster, Inc. were included in amounts to be reimbursed by the grant. Cause: iFoster, Inc. did not have adequate internal controls to ensure that the donated services were not included in amounts to be reimbursed by the grant. Effect: iFoster, Inc. may have grant funds received which were not allowable. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 8 deviations were noted out of 93 selected for testing, representing $3,934 of $162,508 selected for testing, with a total of 125 deviations noted in the population totaling to an amount of $20,729 of the total population of $422,538. Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.
Finding 2022-004
U.S. Department of Labor, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles provides that amounts for compensation for personnel costs should be accurate. Condition: Amounts for certain personnel costs were not reimbursed at the current pay rate for certain employees. Cause: When adjustments to salary or pay rates were made the updated amount was not properly utilized. Effect: iFoster, Inc. may have to reimburse the incorrect personal costs Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 deviations were noted out of 33 selected for testing, representing $225 of $96,552 selected for testing, with a total of 9 deviations noted in the population totaling to an amount of $1,568 of the total population of $422,538. Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.
Finding 2022-003
U.S. Department of Labor, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Contributions and donations (Uniform Guidance) provides that amounts for the value of services and property donated may not be charged to the Federal award as direct costs. Condition: Amounts received for cell services and for salaries were donated to iFoster, Inc. were included in amounts to be reimbursed by the grant. Cause: iFoster, Inc. did not have adequate internal controls to ensure that the donated services were not included in amounts to be reimbursed by the grant. Effect: iFoster, Inc. may have grant funds received which were not allowable. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 8 deviations were noted out of 93 selected for testing, representing $3,934 of $162,508 selected for testing, with a total of 125 deviations noted in the population totaling to an amount of $20,729 of the total population of $422,538. Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.
Finding 2022-004
U.S. Department of Labor, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles provides that amounts for compensation for personnel costs should be accurate. Condition: Amounts for certain personnel costs were not reimbursed at the current pay rate for certain employees. Cause: When adjustments to salary or pay rates were made the updated amount was not properly utilized. Effect: iFoster, Inc. may have to reimburse the incorrect personal costs Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 deviations were noted out of 33 selected for testing, representing $225 of $96,552 selected for testing, with a total of 9 deviations noted in the population totaling to an amount of $1,568 of the total population of $422,538. Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.
Finding 2022-003
U.S. Department of Labor, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Contributions and donations (Uniform Guidance) provides that amounts for the value of services and property donated may not be charged to the Federal award as direct costs. Condition: Amounts received for cell services and for salaries were donated to iFoster, Inc. were included in amounts to be reimbursed by the grant. Cause: iFoster, Inc. did not have adequate internal controls to ensure that the donated services were not included in amounts to be reimbursed by the grant. Effect: iFoster, Inc. may have grant funds received which were not allowable. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 8 deviations were noted out of 93 selected for testing, representing $3,934 of $162,508 selected for testing, with a total of 125 deviations noted in the population totaling to an amount of $20,729 of the total population of $422,538. Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.
Finding 2022-004
U.S. Department of Labor, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles provides that amounts for compensation for personnel costs should be accurate. Condition: Amounts for certain personnel costs were not reimbursed at the current pay rate for certain employees. Cause: When adjustments to salary or pay rates were made the updated amount was not properly utilized. Effect: iFoster, Inc. may have to reimburse the incorrect personal costs Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 deviations were noted out of 33 selected for testing, representing $225 of $96,552 selected for testing, with a total of 9 deviations noted in the population totaling to an amount of $1,568 of the total population of $422,538. Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.
Finding 2022-003
U.S. Department of Labor, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Contributions and donations (Uniform Guidance) provides that amounts for the value of services and property donated may not be charged to the Federal award as direct costs. Condition: Amounts received for cell services and for salaries were donated to iFoster, Inc. were included in amounts to be reimbursed by the grant. Cause: iFoster, Inc. did not have adequate internal controls to ensure that the donated services were not included in amounts to be reimbursed by the grant. Effect: iFoster, Inc. may have grant funds received which were not allowable. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 8 deviations were noted out of 93 selected for testing, representing $3,934 of $162,508 selected for testing, with a total of 125 deviations noted in the population totaling to an amount of $20,729 of the total population of $422,538. Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.
Finding 2022-004
U.S. Department of Labor, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles provides that amounts for compensation for personnel costs should be accurate. Condition: Amounts for certain personnel costs were not reimbursed at the current pay rate for certain employees. Cause: When adjustments to salary or pay rates were made the updated amount was not properly utilized. Effect: iFoster, Inc. may have to reimburse the incorrect personal costs Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 deviations were noted out of 33 selected for testing, representing $225 of $96,552 selected for testing, with a total of 9 deviations noted in the population totaling to an amount of $1,568 of the total population of $422,538. Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.