FAC Explorer

Audit 19400

FY End
2022-12-31
Total Expended
$5.61M
Findings
12
Programs
7
Organization: Horizon Education Centers (OH)
Year: 2022 Accepted: 2023-08-08
Auditor: Corrigan Krause

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
23574 2022-001 - - L
23575 2022-001 - - L
23576 2022-001 - - L
23577 2022-001 - - L
23578 2022-001 - - L
23579 2022-001 - - L
600016 2022-001 - - L
600017 2022-001 - - L
600018 2022-001 - - L
600019 2022-001 - - L
600020 2022-001 - - L
600021 2022-001 - - L

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $2.70M Yes 1
84.287 Twenty-First Century Community Learning Centers $1.43M - 1
10.558 Child and Adult Care Food Program $977,938 - 1
93.600 Head Start $304,900 - 1
84.371 Striving Readers $77,429 - 1
94.006 Americorps $70,565 - 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $50,000 - 0

Contacts

Name Title Type
VALSD55MV3V6 David Smith Auditee
4407791930 Thomas Sustar Auditor
No contacts on file

Notes to SEFA

Title: NOTE A BASIS OF PRESENTATION Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Horizon Education Centers is not using the 10% de minimis overhead recovery percentage allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Horizon Education Centers under programs of the federal government for the year ended December 31, 2022. The information in this schedule is prepared 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). Because the Schedule presents only a selected portion of the operations of Horizon Education Centers, it is not intended to and does not present the financial position, changes in net assets or cash flow of Horizon Education Centers.
Title: NOTE D IN-KIND PERSONAL PROTECTIVE EQUIPMENT (PPE) Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Horizon Education Centers is not using the 10% de minimis overhead recovery percentage allowed under the Uniform Guidance. The Center received no in-kind Personal Protective Equipment (PPE) during the year ended December 31, 2022.

Finding Details

Finding 2022-001
Finding 2022-001 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Context: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely matter. View of Responsible Officials: Management concurs with this recommendation. See page 40 for Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Context: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely matter. View of Responsible Officials: Management concurs with this recommendation. See page 40 for Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Context: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely matter. View of Responsible Officials: Management concurs with this recommendation. See page 40 for Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Context: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely matter. View of Responsible Officials: Management concurs with this recommendation. See page 40 for Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Context: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely matter. View of Responsible Officials: Management concurs with this recommendation. See page 40 for Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Context: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely matter. View of Responsible Officials: Management concurs with this recommendation. See page 40 for Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Context: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely matter. View of Responsible Officials: Management concurs with this recommendation. See page 40 for Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Context: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely matter. View of Responsible Officials: Management concurs with this recommendation. See page 40 for Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Context: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely matter. View of Responsible Officials: Management concurs with this recommendation. See page 40 for Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Context: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely matter. View of Responsible Officials: Management concurs with this recommendation. See page 40 for Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Context: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely matter. View of Responsible Officials: Management concurs with this recommendation. See page 40 for Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Context: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely matter. View of Responsible Officials: Management concurs with this recommendation. See page 40 for Corrective Action Plan.