FAC Explorer

Finding 37799 (2022-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-09-26
Audit: 30092
Organization: Katy Christian Ministries (TX)
Auditor: Blazek & Vetterling

AI Summary

  • Core Issue: There is a significant deficiency related to the Emergency Food and Shelter National Board Program.
  • Impacted Requirements: This finding is linked to the criteria and conditions outlined in finding #2022-001.
  • Recommended Follow-Up: Management acknowledges the issue and has a corrective action plan in place.

Finding Text

Finding #2022-002 ? Significant Deficiency Applicable federal programs: U. S. Department of Homeland Security Passed through Alliance of Community Assistance Ministries Emergency Food and Shelter National Board Program Assistance Listing #97.024 Contract Number: 782800-047 Contract Year: 01/01/21 ? 12/31/22 Criteria: See finding #2022-001. Condition and context: See finding #2022-001. Cause and effect: See finding #2022-001. Recommendation: See finding #2022-001. Views of responsible officers and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding #2022-002 ? Significant Deficiency Condition and context: Adjustments to contributions receivable were required to properly state financial statements in accordance with GAAP. The current year change in net assets was decreased by approximately $93,400 as a result of the adjustments. Recommendation: Policies and procedures should be designed and implemented to ensure that transactions are recognized in the appropriate period in the accounting records and accruals are recorded. Planned corrective action: See finding #2022-001. Responsible officer: Deysi Crespo, Executive Director Estimated completion date: September 18, 2023

Categories

Significant Deficiency

Other Findings in this Audit

  • 614241 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.024 Emergency Food and Shelter National Board Program $512,498
10.569 Emergency Food Assistance Program (food Commodities) $383,231
21.027 Coronavirus State and Local Fiscal Recovery Funds $211,023
16.575 Crime Victim Assistance $136,650
97.U01 Federal Emergency Management Agency - Food Commodities $79,834
14.231 Emergency Solutions Grant Program $48,753
21.023 Emergency Rental Assistance Program $40,977