FAC Explorer

Audit 8445

FY End
2023-06-30
Total Expended
$1.27M
Findings
2
Programs
5
Organization: Family Pathways (MN)
Year: 2023 Accepted: 2023-12-26
Auditor: Abdo LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
6488 2023-001 Significant Deficiency - A
582930 2023-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $646,937 Yes 1
10.569 Emergency Food Assistance Program (food Commodities) $353,445 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $94,744 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $93,447 - 0
93.004 Cooperative Agreements to Improve the Health Status of Minority Populations $82,677 - 0

Contacts

Name Title Type
VSDHWPHQ8N17 Anthony Buttacavoli, Auditee
6516748040 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 2 CFR 200.516(a), Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The organization did not elect to use the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the Federal grant activity of the Organization and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirement of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Note 2: Summary of Significant Accounting Policies for Expenditures 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 2 CFR 200.516(a), Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The organization did not elect to use the de minimis cost rate. Expenditures reported on this schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200.516(a), Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
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 2 CFR 200.516(a), Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The organization did not elect to use the de minimis 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 2 CFR 200.516(a), Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The organization did not elect to use the de minimis cost rate. No federal expenditures presented in this schedule were provided to subrecipients.
Title: Note 5: Indirect Cost Rate 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 2 CFR 200.516(a), Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The organization did not elect to use the de minimis cost rate. During the year ended June 30, 2023, the Organization did not elect to use the 10% de minimis indirect cost rate.
Title: Note 6: Award Reconciliation 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 2 CFR 200.516(a), Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The organization did not elect to use the de minimis cost rate. See the Notes to the SEFA for chart/table.

Finding Details

Finding 2023-001
Condition: Family Pathways included sales tax in award expenditures. This was determined by viewed disbursement records,noting certain invoices where the Organization's exemption from sales tax was not properly obtained from vendors. Criteria:The Uniform Guidance allows and disallows certain costs for grant expenditures. Sales tax is not allowed (per 45 CFR75.470(b)(1)(I)). Questioned Costs: Known questioned costs are $61 related to supplies and food purchases. Context We tested 40 transactions charged to the grant. We noted 3 transactions charged to the grant that included sales tax. Cause:Family Pathways has been transitioning staff and updating disbursement policies and practices. Prior employees were not aware of the requirements. Staff are redesigning and implementing policies to address issues as they arise. Effect:Costs noted in "questioned costs" were charged to the grant that should not have been charged. Recommendation: The Organization and staff understand the finding and take appropriate action. We recommend that the staff continue to ensure that unallowable costs are ducted before being allocated to grants.
Finding 2023-001
Condition: Family Pathways included sales tax in award expenditures. This was determined by viewed disbursement records,noting certain invoices where the Organization's exemption from sales tax was not properly obtained from vendors. Criteria:The Uniform Guidance allows and disallows certain costs for grant expenditures. Sales tax is not allowed (per 45 CFR75.470(b)(1)(I)). Questioned Costs: Known questioned costs are $61 related to supplies and food purchases. Context We tested 40 transactions charged to the grant. We noted 3 transactions charged to the grant that included sales tax. Cause:Family Pathways has been transitioning staff and updating disbursement policies and practices. Prior employees were not aware of the requirements. Staff are redesigning and implementing policies to address issues as they arise. Effect:Costs noted in "questioned costs" were charged to the grant that should not have been charged. Recommendation: The Organization and staff understand the finding and take appropriate action. We recommend that the staff continue to ensure that unallowable costs are ducted before being allocated to grants.