FAC Explorer

Audit 10327

FY End
2023-06-30
Total Expended
$9.01M
Findings
4
Programs
7
Organization: Association of University Centers on Disabilities (MD)
Year: 2023 Accepted: 2024-01-09
Auditor: Gelman Rosenberg & Freedman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7921 2023-001 Significant Deficiency - P
7922 2023-001 Significant Deficiency - P
584363 2023-001 Significant Deficiency - P
584364 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $4.59M Yes 1
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $1.89M - 0
93.110 Maternal and Child Health Federal Consolidated Programs $747,755 - 0
93.877 Autism Collaboration, Accountability, Research, Education, and Support $199,916 - 0
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $39,097 - 0
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $29,193 - 0
84.116D National Center for College Students with Disabilities $2,345 - 0

Contacts

Name Title Type
QZKKMCJXHM83 E. Troy Washington Auditee
3015888252 Lindsay Dean Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. AUCD has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal award activity of AUCD under programs of the Federal Government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of AUCD, it is not intended to and does not present the financial position, changes in net assets or cash flows of AUCD.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. AUCD has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. AUCD has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 3. Reconciliation of Federal Awards to Total Grant Awards Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. AUCD has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Included in grants and subcontracts revenue are the following: Federal assistance awards $ 9,011,977 Federal contracts 951,939 Non-Federal awards 166,353 TOTAL GRANTS AND SUBCONTRACTS REVENUE PER EXHIBIT B $ 10,130,269

Finding Details

Finding 2023-001
Finding 2023-001: Cut off of Expenses Information on the Federal Program: 93.421 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Title 2 CFR 200 Section 200.303 “Internal Controls” requires recipients of Federal funds to establish internal controls that should be in compliance with guidance in the "Integral Control Integrated Framework" issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our audit, we noted expenses that were applicable to fiscal year ended June 30, 2022 that were entered into their accounting system in the fiscal year ended June 30, 2023. In addition, as a result of these items being in the wrong period, management did a search and noted items applicable to the fiscal year ended June 30, 2023 that were initially recorded in fiscal year ending June 30, 2024. Cause: The employee that is in charge of submitting invoices to Bill.com for grant payments failed to submit these into their accounting system in the proper period. Effect or Potential Effect: This caused the Schedule of Expenditures of Federal Awards to be understated for the year ended June 30, 2022 and overstated for the year ended June 30, 2023. Questioned Costs: None Context: Our audit procedures over accounts payable consisted of items over our materiality threshold These items were identified through these tests. Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that AUCD develop additional procedures to ensure that the employee in charge of this program records all invoices to be paid in the proper period.
Finding 2023-001
Finding 2023-001: Cut off of Expenses Information on the Federal Program: 93.421 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Title 2 CFR 200 Section 200.303 “Internal Controls” requires recipients of Federal funds to establish internal controls that should be in compliance with guidance in the "Integral Control Integrated Framework" issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our audit, we noted expenses that were applicable to fiscal year ended June 30, 2022 that were entered into their accounting system in the fiscal year ended June 30, 2023. In addition, as a result of these items being in the wrong period, management did a search and noted items applicable to the fiscal year ended June 30, 2023 that were initially recorded in fiscal year ending June 30, 2024. Cause: The employee that is in charge of submitting invoices to Bill.com for grant payments failed to submit these into their accounting system in the proper period. Effect or Potential Effect: This caused the Schedule of Expenditures of Federal Awards to be understated for the year ended June 30, 2022 and overstated for the year ended June 30, 2023. Questioned Costs: None Context: Our audit procedures over accounts payable consisted of items over our materiality threshold These items were identified through these tests. Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that AUCD develop additional procedures to ensure that the employee in charge of this program records all invoices to be paid in the proper period.
Finding 2023-001
Finding 2023-001: Cut off of Expenses Information on the Federal Program: 93.421 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Title 2 CFR 200 Section 200.303 “Internal Controls” requires recipients of Federal funds to establish internal controls that should be in compliance with guidance in the "Integral Control Integrated Framework" issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our audit, we noted expenses that were applicable to fiscal year ended June 30, 2022 that were entered into their accounting system in the fiscal year ended June 30, 2023. In addition, as a result of these items being in the wrong period, management did a search and noted items applicable to the fiscal year ended June 30, 2023 that were initially recorded in fiscal year ending June 30, 2024. Cause: The employee that is in charge of submitting invoices to Bill.com for grant payments failed to submit these into their accounting system in the proper period. Effect or Potential Effect: This caused the Schedule of Expenditures of Federal Awards to be understated for the year ended June 30, 2022 and overstated for the year ended June 30, 2023. Questioned Costs: None Context: Our audit procedures over accounts payable consisted of items over our materiality threshold These items were identified through these tests. Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that AUCD develop additional procedures to ensure that the employee in charge of this program records all invoices to be paid in the proper period.
Finding 2023-001
Finding 2023-001: Cut off of Expenses Information on the Federal Program: 93.421 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Title 2 CFR 200 Section 200.303 “Internal Controls” requires recipients of Federal funds to establish internal controls that should be in compliance with guidance in the "Integral Control Integrated Framework" issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our audit, we noted expenses that were applicable to fiscal year ended June 30, 2022 that were entered into their accounting system in the fiscal year ended June 30, 2023. In addition, as a result of these items being in the wrong period, management did a search and noted items applicable to the fiscal year ended June 30, 2023 that were initially recorded in fiscal year ending June 30, 2024. Cause: The employee that is in charge of submitting invoices to Bill.com for grant payments failed to submit these into their accounting system in the proper period. Effect or Potential Effect: This caused the Schedule of Expenditures of Federal Awards to be understated for the year ended June 30, 2022 and overstated for the year ended June 30, 2023. Questioned Costs: None Context: Our audit procedures over accounts payable consisted of items over our materiality threshold These items were identified through these tests. Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that AUCD develop additional procedures to ensure that the employee in charge of this program records all invoices to be paid in the proper period.