EIN: 721221760
UEI: L7M4L75LFFB3
Audited by: Wharton CPA, LLC
Oversight agency: 97 [Department of Homeland Security]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 30, 2024. 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 October 30, 2024 (669 days ago).
What is a management decision? →The audit for the year ended December 31, 2019 was not completed and submitted until 2024. Criteria: Federal law requires audit submission no later than nine (9) months following the end of the fiscal year. The Louisiana State audit law (LRS 24:513) requires the agency to complete its reporting requirements to the State within six (6) months following the end of its fiscal year. Cause: A previously engaged CPA did not complete the audit timely and the agency had to engage a different CPA. Effect: The audit is late and not in compliance with State and Federal reporting requirements. Recommendation: It is recommended that the Agency procure CPA services in a timely manner to meet its reporting obligations under both Federal and Louisiana State audit law.
Show full finding ▾Hide full finding ▴Late Audit Report Filing: Condition: The audit for the year ended December 31, 2019 was not completed and submitted until 2024. Criteria: Federal law requires audit submission no later than nine (9) months following the end of the fiscal year. The Louisiana State audit law (LRS 24:513) requires the agency to complete its reporting requirements to the State within six (6) months following the end of its fiscal year. Cause: A previously engaged CPA did not complete the audit timely and the agency had to engage a different CPA. Effect: The audit is late and not in compliance with State and Federal reporting requirements. Recommendation: It is recommended that the Agency procure CPA services in a timely manner to meet its reporting obligations under both Federal and Louisiana State audit law.
Family Center of Hope solicited 5 bids from Certified P ublic Accounting Firms who are listed on the Louisiana Legislative Auditor's approved list in preparation to conduct the required 2019 audit. The Board of Directors vetted and approved a CPAAccounting Firm to conduct the 2019 audit in January 2020, while still not in receipt of a completed 2018 audit. Family Center of Hope provided the CPA Accounting Firm with all the necessary documents to complete the 2019 audit. The CPA Accounting Firm never completed the audit. Upon receipt of all our documents after numerous request this CPAAccounting Firm in 2022, the Family Center of Hope Board of Directors selected another Certified Public Accounting finn on January 2023 from the approved listing to complete this and upcoming late audits.
2018-001
Family Center of Hope budgeted construction costs for damage to their property at over $1,500,000, but the agency did not obtain formal bids for the work. Criteria: The Louisiana State Public Bid law (RS 38-2212) requires the agency to advertise for and receive bids prior to contract issuance for public works exceeding $250,000. Cause: The cause is undeterminable. Effect: The agency did not comply with the Louisiana Public Bid Law or Federal procurement laws. Recommendation: It is recommended that the agency comply with all applicable federal, state, and local laws regarding procurement of services.
Show full finding ▾Hide full finding ▴Public Bid Law: Condition: Family Center of Hope budgeted construction costs for damage to their property at over $1,500,000, but the agency did not obtain formal bids for the work. Criteria: The Louisiana State Public Bid law (RS 38-2212) requires the agency to advertise for and receive bids prior to contract issuance for public works exceeding $250,000. Cause: The cause is undeterminable. Effect: The agency did not comply with the Louisiana Public Bid Law or Federal procurement laws. Recommendation: It is recommended that the agency comply with all applicable federal, state, and local laws regarding procurement of services.
Family Center of Hope completed the public bid process guided by M odus, Inc. Architects and Planners and C Watson Group, LLC. [NOTE: The work performed was continued work of the previous City of New Orleans Building Pennit (08 com-00841 )). No one submitted a bid due to the complexity of the project (SEE NOTE BELOW). FEMA urgently wanted the project moving. Therefore, with FEMA consultation the Family Center of Hope chose a "Design-Build" approach which is the selection of a licensed contractor and subs to complete the project. This process was in compliance with FEMA policy noted in the FEMA Public Assistance Handbook page 15: Project Formation Method of Work- a project may be grouped by how the work will be completed. For example, all work completed under a single contract may be a project. Or all work undertaken by a force account crew may be a project. Complex- for extensive damage to several facilities at a complex (for example, a high school) all damage could be combined into one project, or separated into several projects, such as roof repair, or work done by a single contractor, or all repairs done by force account. The project was completed within the scheduled construction timeline, passed all required inspections, and was not over budget. [NOTE: Regarding no one submitting bids: it is our understanding that no one submitted bids because they were uncertain of the accuracy of the prior architectural drawings, uncertain of the accuracy of the construction work by the prior contractor, and the uncertainty of the existing conditions and damages to the building. Due to these uncertainties no one submitted bids for HIGH RISK of potential profit lost and potential time lost on the project.]
2018-002
Family Center of Hope provided financial statements including cash of $578,214 that is in the bank account of another entity. The financial statements also included significant expenses paid from the same bank account. Criteria: The financial statements of any entity should include only the assets owned by them. Cause: The cause is undeterminable. Effect: The agency provided financial statements that did not present fairly their financial position. Recommendation: It is recommended that the agency compile financial statements that include only the assets owned by them.
Show full finding ▾Hide full finding ▴Cash Recorded from Bank Account of Another Entity: Condition: Family Center of Hope provided financial statements including cash of $578,214 that is in the bank account of another entity. The financial statements also included significant expenses paid from the same bank account. Criteria: The financial statements of any entity should include only the assets owned by them. Cause: The cause is undeterminable. Effect: The agency provided financial statements that did not present fairly their financial position. Recommendation: It is recommended that the agency compile financial statements that include only the assets owned by them.
The Family Center of Hope, Incorporated understands the gravity of this adverse opinion as a result of FEMA funds for the "IMPROVED PROJECT" being in another account. We were poorly advised, which caused an error in our financial statements. The account in question was solely used towards the completion of the Improved Project-4137 Washington Avenue. • There has been no comingling of funds. • Family Center of Hope's Finance Officer, Bookkeeper and Executive Director had sole governance of this account. • The Family Center of Hope managed, accounted for all funds, received, deposited, obligated, and expended as proof of the financial statements. • All funds are accounted for. We are of the opinion that if the 2018 audit had been completed in a timely manner, this adverse opinion would have been immediately addressed and corrected. As of this audit Family Center of Hope's funds are in Family Center of Hope's bank account as of December 2023. We have hired a new accounting firm.
2018-003
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