EIN: 205012410
UEI: FCAEBDAQELQ9
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 10, 2023 (1081 days ago).
What is a management decision? →Finding 2021-003 ? Reporting Assistance Listing Numbers: 14.275 & 93.676 Program Names: National Housing Trust Fund & Accompany Now (Home Study and Post Release Services for Unaccompanied Children) Federal Agency: U.S. Department of Housing and Urban Development & U.S. Department of Health and Human Services Federal Award Year: 2021 Finding Type: Significant Deficiency Compliance Requirement: Reporting Questioned Costs: $0 Criteria: 2 CFR 200.512 states "The audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period." Condition and Context: The federal reporting deadline for the Single Audit reporting package was September 31, 2022; however, the Organization did not file their data collection form by that date. Cause: The Organization filed the data collection form after the nine-month requirement due to COVID related delays which caused the audit to be issued within an unreasonable time frame. Effect or Potential Effect: The Organization no longer qualifies as a low-risk auditee. Lateness in reporting could result in a lack of up to date information provided to federal agencies and a potential impact on grant funding. Recommendation: We recommend that management implement processes, procedures and related controls to ensure that the data collection form is completed and submitted within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Views of Responsible Officials: Management will ensure that all information is timely entered into and submitted to, the Federal Audit Clearinghouse on a yearly basis.
Show full finding ▾Hide full finding ▴Finding 2021-003 ? Reporting Assistance Listing Numbers: 14.275 & 93.676 Program Names: National Housing Trust Fund & Accompany Now (Home Study and Post Release Services for Unaccompanied Children) Federal Agency: U.S. Department of Housing and Urban Development & U.S. Department of Health and Human Services Federal Award Year: 2021 Finding Type: Significant Deficiency Compliance Requirement: Reporting Questioned Costs: $0 Criteria: 2 CFR 200.512 states "The audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period." Condition and Context: The federal reporting deadline for the Single Audit reporting package was September 31, 2022; however, the Organization did not file their data collection form by that date. Cause: The Organization filed the data collection form after the nine-month requirement due to COVID related delays which caused the audit to be issued within an unreasonable time frame. Effect or Potential Effect: The Organization no longer qualifies as a low-risk auditee. Lateness in reporting could result in a lack of up to date information provided to federal agencies and a potential impact on grant funding. Recommendation: We recommend that management implement processes, procedures and related controls to ensure that the data collection form is completed and submitted within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Views of Responsible Officials: Management will ensure that all information is timely entered into and submitted to, the Federal Audit Clearinghouse on a yearly basis.
The Organization experienced a delay in the completion of our yearly audit starting in 2020 with the onset of the COVID pandemic, the resignation of our longtime bookkeeper and subsequent hiring difficulties during the height of the pandemic, and the mandated change in auditing firms as per our Board of Directors. The hiring and training of new finance staff, the significant burden incurred by the new auditing firm, the creation of new accounting processes and procedures to address the organization?s rapid growth, and communication issues with the auditing firm created significant strain on the audit timeline. The 2020 audit was not completed until September 2022, at which time the management and Board of Directors changed auditing firms and promptly started the 2021 audit which we hope will be complete by the end of February 2023. We are ready to schedule the 2022 audit and sufficient internal controls to close books in a timely manner to meet future deadlines are in place going forward.
Finding 2021-004 ? Activities Allowed/Allowable Costs Assistance Listing Number: 93.676 Program Name: Accompany Now (Home Study and Post Release Services for Unaccompanied Children) Federal Agency: U.S. Department of Human Services Federal Award Year: 2021 Finding Type: Other Compliance Requirement: Activities Allowed/Allowable Costs Questioned Costs: $12,000 Criteria: An organization should have a strong system of internal control that includes review of payroll transactions for proper classification and allowability in accordance with the terms and conditions of the award agreements and federal regulations. Uniform Guidance section 200.430, paragraph (i) standards for documentation of personnel expenses requires that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must (i) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated; (ii) be incorporated into the official records of the non-federal entity; (iii) reasonably reflect the total activity for which the employee is compensated by the non-federal entity, not exceeding 100 percent of compensated activities; (iv) encompass both federally assisted and all other activities compensated by the non-federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-federal entity?s written policy; (vi) comply with the established accounting policies and practices of the non-federal entity; (vii) support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity; and (viii) budget estimates alone do not qualify as support for charges to federal awards but may be used for interim accounting purposes. Condition and Context: During our testing of 24 payroll transactions charged to the federal award, the Organization did not maintain documentation to support the time and effort to quantify the amount to be charged to the grant for 1 employee (4 of the total transactions). The sample was not intended to be, and was not, a statistically valid sample. Cause: Payroll costs charged to the grant were approximated for budgetary purposes which was utilized for reporting; however, a subsequent review of time and effort for the individuals allocated to the grant and evaluation of allowability of costs incurred was not performed, which resulted in the finding. Effect or Potential Effect: Payroll expenses charged to the grant which were not supported by a time and effort report approximated $12,000. The expenses were substantiated as to actual amounts paid. Recommendation: We recommend the Organization implement processes and related controls related to review and approval of expenditure for allowability in accordance with the terms of the grant award and federal regulations. Payroll amounts charged to the grant should be based on actual time and effort reported by the employee working on the grant rather than budgeted amounts and related documentation maintained by the Organization to support those amounts. The Organization should implement a review process over recording of expenditures, including review of time and effort for payroll transactions, for proper classification and allowability. Management?s Response: The Organization is evaluating the proper internal control system to put into place and is setting up a working group to address the issue. Planned Implementation Date of Corrective Action: June 2023 Person Responsible for Corrective Action: Chief Financial Officer
Show full finding ▾Hide full finding ▴Finding 2021-004 ? Activities Allowed/Allowable Costs Assistance Listing Number: 93.676 Program Name: Accompany Now (Home Study and Post Release Services for Unaccompanied Children) Federal Agency: U.S. Department of Human Services Federal Award Year: 2021 Finding Type: Other Compliance Requirement: Activities Allowed/Allowable Costs Questioned Costs: $12,000 Criteria: An organization should have a strong system of internal control that includes review of payroll transactions for proper classification and allowability in accordance with the terms and conditions of the award agreements and federal regulations. Uniform Guidance section 200.430, paragraph (i) standards for documentation of personnel expenses requires that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must (i) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated; (ii) be incorporated into the official records of the non-federal entity; (iii) reasonably reflect the total activity for which the employee is compensated by the non-federal entity, not exceeding 100 percent of compensated activities; (iv) encompass both federally assisted and all other activities compensated by the non-federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-federal entity?s written policy; (vi) comply with the established accounting policies and practices of the non-federal entity; (vii) support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity; and (viii) budget estimates alone do not qualify as support for charges to federal awards but may be used for interim accounting purposes. Condition and Context: During our testing of 24 payroll transactions charged to the federal award, the Organization did not maintain documentation to support the time and effort to quantify the amount to be charged to the grant for 1 employee (4 of the total transactions). The sample was not intended to be, and was not, a statistically valid sample. Cause: Payroll costs charged to the grant were approximated for budgetary purposes which was utilized for reporting; however, a subsequent review of time and effort for the individuals allocated to the grant and evaluation of allowability of costs incurred was not performed, which resulted in the finding. Effect or Potential Effect: Payroll expenses charged to the grant which were not supported by a time and effort report approximated $12,000. The expenses were substantiated as to actual amounts paid. Recommendation: We recommend the Organization implement processes and related controls related to review and approval of expenditure for allowability in accordance with the terms of the grant award and federal regulations. Payroll amounts charged to the grant should be based on actual time and effort reported by the employee working on the grant rather than budgeted amounts and related documentation maintained by the Organization to support those amounts. The Organization should implement a review process over recording of expenditures, including review of time and effort for payroll transactions, for proper classification and allowability. Management?s Response: The Organization is evaluating the proper internal control system to put into place and is setting up a working group to address the issue. Planned Implementation Date of Corrective Action: June 2023 Person Responsible for Corrective Action: Chief Financial Officer
The Organization is evaluating the proper internal control system to put into place and is setting up a working group to address the issue including evaluating proper time and effort documentation in accordance with Federal standards.
FAC accepted this audit on August 31, 2022 — management decision was due March 3, 2023.
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2019-002
FAC accepted this audit on July 26, 2021 — management decision was due January 26, 2022.
Management had difficulty preparing a complete and accurate Schedule of expenditure of federal awards (?SEFA?). Criteria: An Organization that receives federal funding is required to have someone in the Organization who is knowledgeable regarding the compliance and reporting of each specific federal award contract. Cause: The Organization did not have a knowledgeable person in management with respect to their federal awards. Effect: Several versions of the SEFA were presented until the final was derived. Recommendation: We recommend that management ensure proper people with appropriate expertise are supervising the administering of federal award funds.
Show full finding ▾Hide full finding ▴Item 2019-002 Material Weakness ? Failure to prepare a complete and accurate schedule of expenditures of federal awards. Condition: Management had difficulty preparing a complete and accurate Schedule of expenditure of federal awards (?SEFA?). Criteria: An Organization that receives federal funding is required to have someone in the Organization who is knowledgeable regarding the compliance and reporting of each specific federal award contract. Cause: The Organization did not have a knowledgeable person in management with respect to their federal awards. Effect: Several versions of the SEFA were presented until the final was derived. Recommendation: We recommend that management ensure proper people with appropriate expertise are supervising the administering of federal award funds.
RCHP-AHC grant compliance functions are currently overseen by the new Chief Operation Officer, Carrie Dirks Amadeo. Carrie works with program and accounting staff to ensure proper administration of funds, data collection, and reporting. When a grant is awarded, depending on the grant requirements, the CFO will either open a separate bank account for the funds, or will create a tracking function within the QuickBooks accounting system. This can include a separate program name, program class, or general ledger account. All expenditures are logged in QuickBooks to the appropriate categories created specifically for that grant, and all programmatic expenses are documented and filed with the appropriate invoices.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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