KINGDOM CAUSES INC. DBA CITY NET

The Organization did not submit and certify its Data Collection Form to the Federal Audit Clearinghouse within nine months of the fiscal year-end.

The Organization concurs with this finding, and management has developed and implemented policies and procedures to correct the audit deficiency. The Organization’s work has increased rapidly due to the humanitarian crisis presenting in California’s unhoused population. Although additional staff was hired last year, management has concluded further increase in staffing is necessary. As such, management has committed to increasing accounting department staffing to meet the organization’s expanded capacity, as well as increasing the audit-specific staffing allocation to ensure adequate support for the preparation and gathering of records for the auditors in a timely manner. Furthermore, circumstances required management to find a new 3rd Party audit firm that could commit to multiple years of engagement. Maintaining the same audit firm will provide continuity and preparedness for the organization, thereby improving completion time. Management is committed to additional hiring by March 15, 2025, to be ready to assist the next year’s audit process and its timely submittal.

2022-001

Views of Responsible Officials and Planned Corrective Actions:  The Organization concurs with the finding. The Organization will prevent future delays of the report by having stricter oversight in order to meet the filing deadline. Please refer to the corrective action plan on page 24.

Anticipated Completion Date: December 31, 2023

2021-001

Finding: 2021-001 Federal Agency: U.S. Department of Housing and Urban Development, U.S Department of Treasury ALN and Federal Program Title: 14.231 Emergency Solutions Grant Program, 14.238 Shelter Plus Care Criteria: Single Audit Report should have been submitted 9 months after year-end. Condition: Single Audit Report was not submitted 9 months after year-end. Cause: The Organization expended enough federal funds to require an audit to be performed under Uniform Guidance requirements. This Organization was unable to meet the Uniform Guidance's requirement of a 9- month deadline after year-end. Effect: The Organization's audit report under Uniform Guidance was not submitted timely. Recommendation: The Organization should focus on adjusting financial records and having documents available for audit in a timely manner in order to meet the filing deadline. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will prevent future delays of the report by having stricter oversight in order to meet the filing deadline. Please refer to the corrective action plan on page 25.

Name of Contact Persons: Brad Fieldhouse ? President Corrective Action: Management has represented that they have developed, presented, and implemented policies and procedures to correct the audit deficiency. Adequate staffing is now available to assist with preparing and gathering records for the auditor in a timely manner. Proposed Completion Date: Management has represented that the Organization?s policies and procedures have been developed, reviewed, approved, and implemented as of July 2022. Furthermore, the Organization has added additional staff as of January 15, 2023, to assist with preparing and gathering records for the auditor.

2020-001

Criteria: Single Audit Report should have been submitted 15 months (including a 6 month extension beyond normal due date - OMB M-21-20 after year end. Condition: Single Audit Report was not submitted 15 months after year-end. Cause: The Organization expended enough federal funds to require an audit to be performed under Uniform Guidance requirements. This Organization was unable to meet the Uniform Guidance's requirement of a 15-month deadline after year-end. Effect: The Organization's audit report under Uniform Guidance was not submitted timely. Recommendation: The Organization should focus on adjusting financial records and having documents available for audit in a timely manner in order to meet the filing deadline.

Corrective Action: Management has represented that they have developed, presented, and implemented policies and procedures to correct the audit deficiency. Adequate staffing is available to assist with getting records ready for the auditor in a timely manner. Proposed Completion Date: Management has represented that the Organization's policies and procedures have been developed, reviewed, approved, and implemented as of July 2022.