FAC Explorer

Audit 19690

FY End
2022-12-31
Total Expended
$1.54M
Findings
2
Programs
3
Organization: Lancaster Farmland Trust (PA)
Year: 2022 Accepted: 2023-07-11
Auditor: Brown Schultz Sheridan & Fritz

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21797 2022-001 Material Weakness - G
598239 2022-001 Material Weakness - G

Programs

ALN Program Spent Major Findings
10.902 Soil and Water Conservation $10,786 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $4,541 - 0
66.466 Chesapeake Bay Program $1,062 Yes 0

Contacts

Name Title Type
VHRLQ9NNVXW1 Jeff Swinehart Auditee
7176848484 Jeffrey Walker Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award activity of the Trust and is presented on the accrual basis of accounting. The information in the schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, the amounts presented in this schedule may differ from the amounts presented in the preparation of the basic financial statements.Because the schedule presents only a selected portion of the operations of the Trust, it is not intended to, and does not, present the financial position or changes in net assets of the Trust. None of the federal awards received have been passed through to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding reference: 2022-001 Federal Agency: U.S. Environmental Protection Agency Pass-through entity: National Fish and Wildlife Foundation Federal Program: 66.466 Chesapeake Bay Trust Program Requirement: Matching Type of Finding: Material weakness in internal control over compliance; Noncompliance Condition and criteria: Federal funds were used as matching contributions that are required to be nonfederal. Cause: The Trust did not realize the funds being applied as matching funds were federal when they indicated them as matching funds. This resulted in noncompliance. Effect: Ineligible matching funds were used. Recommendation: The Trust should verify the source of funds it will use as matching funds for federal grants. The Trust?s response: The Trust will secure other nonfederal funds before the grant period ends and will verify the source of matching funds going forward.
Finding 2022-001
Finding reference: 2022-001 Federal Agency: U.S. Environmental Protection Agency Pass-through entity: National Fish and Wildlife Foundation Federal Program: 66.466 Chesapeake Bay Trust Program Requirement: Matching Type of Finding: Material weakness in internal control over compliance; Noncompliance Condition and criteria: Federal funds were used as matching contributions that are required to be nonfederal. Cause: The Trust did not realize the funds being applied as matching funds were federal when they indicated them as matching funds. This resulted in noncompliance. Effect: Ineligible matching funds were used. Recommendation: The Trust should verify the source of funds it will use as matching funds for federal grants. The Trust?s response: The Trust will secure other nonfederal funds before the grant period ends and will verify the source of matching funds going forward.