FAC Explorer

Audit 19855

FY End
2022-06-30
Total Expended
$1.62M
Findings
4
Programs
1
Organization: Junior Achievement of Arizona, Inc. (AZ)
Year: 2022 Accepted: 2022-11-15
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20379 2022-001 Significant Deficiency - B
20380 2022-001 Significant Deficiency - B
596821 2022-001 Significant Deficiency - B
596822 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $168,177 Yes 1

Contacts

Name Title Type
M1EXLLRNDJQ6 Katherine Cecala Auditee
4803778500 Jacqueline Eckman, CPA Auditor
No contacts on file

Notes to SEFA

Title: 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. 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. Junior Achievement of Arizona, Inc. and Affiliate has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Junior Achievement of Arizona, Inc. and Affiliate under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of 2 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 Junior Achievement of Arizona, Inc. and Affiliate, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Junior Achievement of Arizona, Inc. and Affiliate.
Title: Federal Assistance Listing Numbers 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. 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. Junior Achievement of Arizona, Inc. and Affiliate has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The program titles and federal assistance listing numbers were obtained from the 2022 Catalog of Federal Domestic Assistance.
Title: Subrecipients 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. 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. Junior Achievement of Arizona, Inc. and Affiliate has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no subrecipient payments during the year ended June 30, 2022.

Finding Details

Finding 2022-001
Type of Finding ? Significant Deficiency in Internal Control Over Compliance. Condition/Context ? Internal control procedures over eligible disbursements did not ensure compliance with federal awards. Some of the employee reimbursements were billed twice, the payout of paid time off was billed to the program and a disbursement which was later voided was not removed from a reimbursement request. Criteria ? In accordance with the Compliance Supplement Part 6 - Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause ? Clerical oversight. Effect ? Noncompliance with the Compliance Supplement and Uniform Guidance. Repeat Finding ? No Questioned Costs - $15,596 Recommendation ? We would recommend management to review and to ensure that expenditures being requested for reimbursement are for allowable costs and have not been previously requested for reimbursement. View of Responsible Officials ? There is no disagreement with the audit findings.
Finding 2022-001
Type of Finding ? Significant Deficiency in Internal Control Over Compliance. Condition/Context ? Internal control procedures over eligible disbursements did not ensure compliance with federal awards. Some of the employee reimbursements were billed twice, the payout of paid time off was billed to the program and a disbursement which was later voided was not removed from a reimbursement request. Criteria ? In accordance with the Compliance Supplement Part 6 - Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause ? Clerical oversight. Effect ? Noncompliance with the Compliance Supplement and Uniform Guidance. Repeat Finding ? No Questioned Costs - $15,596 Recommendation ? We would recommend management to review and to ensure that expenditures being requested for reimbursement are for allowable costs and have not been previously requested for reimbursement. View of Responsible Officials ? There is no disagreement with the audit findings.
Finding 2022-001
Type of Finding ? Significant Deficiency in Internal Control Over Compliance. Condition/Context ? Internal control procedures over eligible disbursements did not ensure compliance with federal awards. Some of the employee reimbursements were billed twice, the payout of paid time off was billed to the program and a disbursement which was later voided was not removed from a reimbursement request. Criteria ? In accordance with the Compliance Supplement Part 6 - Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause ? Clerical oversight. Effect ? Noncompliance with the Compliance Supplement and Uniform Guidance. Repeat Finding ? No Questioned Costs - $15,596 Recommendation ? We would recommend management to review and to ensure that expenditures being requested for reimbursement are for allowable costs and have not been previously requested for reimbursement. View of Responsible Officials ? There is no disagreement with the audit findings.
Finding 2022-001
Type of Finding ? Significant Deficiency in Internal Control Over Compliance. Condition/Context ? Internal control procedures over eligible disbursements did not ensure compliance with federal awards. Some of the employee reimbursements were billed twice, the payout of paid time off was billed to the program and a disbursement which was later voided was not removed from a reimbursement request. Criteria ? In accordance with the Compliance Supplement Part 6 - Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause ? Clerical oversight. Effect ? Noncompliance with the Compliance Supplement and Uniform Guidance. Repeat Finding ? No Questioned Costs - $15,596 Recommendation ? We would recommend management to review and to ensure that expenditures being requested for reimbursement are for allowable costs and have not been previously requested for reimbursement. View of Responsible Officials ? There is no disagreement with the audit findings.