FAC Explorer

Audit 18280

FY End
2022-12-31
Total Expended
$908,978
Findings
2
Programs
3
Organization: Special Olympics Ohio INC (OH)
Year: 2022 Accepted: 2023-07-26
Auditor: Brady Ware & Schoenfeld

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
19961 2022-001 Significant Deficiency - I
596403 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.380 Special Education -- Olympic Education Programs $558,760 Yes 1
93.184 Disabilities Prevention $180,922 - 0
93.667 Social Services Block Grant $169,296 - 0

Contacts

Name Title Type
ML2NJF9TM4D9 Scott Dodson Auditee
6142397050 Melessa Behymer Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 - Basis of PresentationThe accompanying schedule of expenditures of federal awards (the "Schedule") includes the federalaward activity of the Organization under programs of the federal government for the year endedDecember 31, 2022. The information in this Schedule is presented in accordance with the requirementsof Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedulepresents only a selected portion of the operations of the Organization, it is not intended to and does notpresent the financial position, changes in net assets, or cash flows of the Organization.Note 2 - Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance whereincertain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
U.S. Department of Education Special Education - Special Olympics Education Programs (CFDA 84.380) - 2022-001: Procurement Policy Condition: Significant Deficiency: The Organization's procurement policy does not contain the required provisions related to federal grant expenditures. Criteria: The Uniform Guidance imposes strict purchasing requirements on nonprofits expending non-payroll related federal funding. Cause: The Organization did not know that there were specific procurement policy requirements related to expenditures of federal funding. Effect: Purchases made by the Organization utilizing federal funding in excess of $10,000, in the aggregate, may not meet the Uniform Guidance requirements. However, in the testing performed in the sampled non-payroll expenditures, the Organization had various purchases in excess of $10,000. Recommendation: We recommend that the Organization implement a separate procurement policy that is specific for federal grant expenditures that follows the Uniform Guidance requirements. Views of Responsible Officials and Correction Action: Refer to the Corrective Action Plan.
Finding 2022-001
U.S. Department of Education Special Education - Special Olympics Education Programs (CFDA 84.380) - 2022-001: Procurement Policy Condition: Significant Deficiency: The Organization's procurement policy does not contain the required provisions related to federal grant expenditures. Criteria: The Uniform Guidance imposes strict purchasing requirements on nonprofits expending non-payroll related federal funding. Cause: The Organization did not know that there were specific procurement policy requirements related to expenditures of federal funding. Effect: Purchases made by the Organization utilizing federal funding in excess of $10,000, in the aggregate, may not meet the Uniform Guidance requirements. However, in the testing performed in the sampled non-payroll expenditures, the Organization had various purchases in excess of $10,000. Recommendation: We recommend that the Organization implement a separate procurement policy that is specific for federal grant expenditures that follows the Uniform Guidance requirements. Views of Responsible Officials and Correction Action: Refer to the Corrective Action Plan.