FAC Explorer

Audit 16080

FY End
2022-12-31
Total Expended
$1.96M
Findings
4
Programs
3
Organization: Eastern Pennsylvania Coalition for Abandoned Mine Reclamation (PA)
Year: 2022 Accepted: 2024-02-07
Auditor: Kohanski & Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11996 2022-002 - - P
11997 2022-003 Significant Deficiency - P
588438 2022-002 - - P
588439 2022-003 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
15.252 Abandoned Mine Land Reclamation (amlr) Program $1.71M Yes 2
66.466 Chesapeake Bay Program $23,322 - 0
66.460 Nonpoint Source Implementation Grants $12,248 - 0

Contacts

Name Title Type
YMNNJG7GJZX9 Bobby Hughes Auditee
5703713523 Kelley Lindsay Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity Accounting Policies: The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). The amounts reported in the accompanying schedule of expenditures of Federal awards agree, in all material respects, to amounts reported within EPCAMR's financial statements. Federal award revenues are reported principally in EPCAMR's financial statements as grants. Expenditures are recognized following, as applicable, either the grant agreement, the cost principles in OMB 2 CFR Part 200 Subpart E, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: EPCAMR has elected not to use the ten percent de minimis cost rate. Indirect costs are allocated to programs based on applicable criteria relative to the Federal program. The accompanying schedule of expenditures of Federal awards presents the activity of all Federal awards programs of Eastern Pennsylvania Coalition for Abandoned Mine Reclamation ("EPCAMR"). EPCAMR's reporting entity is defined in Note 1 to the financial statements. All Federal awards received directly from Federal agencies as well as Federal awards passed-through other government agencies are included in the schedule.

Finding Details

Finding 2022-002
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires non-federal government entities that expend more than $750,000 in Federal financial assistance to have a Single Audit. All Federal expenditures should be reported on the Schedule of Expenditures of Federal Awards ("SEFA"). Condition: EPCAMR receives Federal funding from a number of different sources. During the audit it was noted that the SEFA, prepared for the audit, was not accurate and excluded some Federal expenditures. Cause: Internal controls over financial reporting do not include procedures for tracking all Federal funds received, and expended, by EPCAMR. Effect: There is an increased risk of noncompliance if EPCAMR does not have controls in place to identify and report all Federal funds received and expended. Recommendation: We recommend EPCAMR designate an individual to act as a grant coordinator. This individual would be responsible for identifying Federal awards, tracking expenditures and preparing the schedule of expenditures of Federal awards.
Finding 2022-003
Criteria: In accordance with 2CFR Section 200.512(a), the reporting package must be submitted the earlier of thirty calendar days after receipt of the auditor's report or nine months after the end of the audit period. The single audit reporting package includes EPCAMR's financial statements, schedule of expenditures of Federal awards, the auditor's report, and the other items. Condition: The submission of the Data Collection Form to the Federal Audit Clearing House was not completed by its required due date. Cause: EPCAMR's financial statement audit was not complete within nine months of the end of the audit period. Effect: EPCAMR was not in compliance with Federal Single Audit requirements. Recommendation: EPCAMR should work closely with its accounting staff to ensure the financial statement audit can be completed in a timely manner.
Finding 2022-002
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires non-federal government entities that expend more than $750,000 in Federal financial assistance to have a Single Audit. All Federal expenditures should be reported on the Schedule of Expenditures of Federal Awards ("SEFA"). Condition: EPCAMR receives Federal funding from a number of different sources. During the audit it was noted that the SEFA, prepared for the audit, was not accurate and excluded some Federal expenditures. Cause: Internal controls over financial reporting do not include procedures for tracking all Federal funds received, and expended, by EPCAMR. Effect: There is an increased risk of noncompliance if EPCAMR does not have controls in place to identify and report all Federal funds received and expended. Recommendation: We recommend EPCAMR designate an individual to act as a grant coordinator. This individual would be responsible for identifying Federal awards, tracking expenditures and preparing the schedule of expenditures of Federal awards.
Finding 2022-003
Criteria: In accordance with 2CFR Section 200.512(a), the reporting package must be submitted the earlier of thirty calendar days after receipt of the auditor's report or nine months after the end of the audit period. The single audit reporting package includes EPCAMR's financial statements, schedule of expenditures of Federal awards, the auditor's report, and the other items. Condition: The submission of the Data Collection Form to the Federal Audit Clearing House was not completed by its required due date. Cause: EPCAMR's financial statement audit was not complete within nine months of the end of the audit period. Effect: EPCAMR was not in compliance with Federal Single Audit requirements. Recommendation: EPCAMR should work closely with its accounting staff to ensure the financial statement audit can be completed in a timely manner.