FAC Explorer

Audit 20614

FY End
2022-06-30
Total Expended
$8.88M
Findings
2
Programs
8
Organization: Buffalo and Erie County Workforce Development Consortium, Inc. (NY)
Year: 2022 Accepted: 2023-03-16
Auditor: Lumsden & McCormick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21890 2022-001 Significant Deficiency - L
598332 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
17.258 Wia Adult Program $2.69M Yes 0
17.259 Wia Youth Activities $2.57M Yes 0
17.278 Wia Dislocated Worker Formula Grants $1.54M Yes 0
21.019 Coronavirus Relief Fund $1.36M Yes 1
93.093 Affordable Care Act (aca) Health Profession Opportunity Grants $341,342 - 0
17.245 Trade Adjustment Assistance $228,245 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $150,133 - 0
93.558 Temporary Assistance for Needy Families $298 - 0

Contacts

Name Title Type
JZMSVD8HBLS3 Kenneth Newsom Auditee
7168199845 Seth Hennard Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. Summary of Significant Accounting Policies: Basis of Presentation: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs administered by Buffalo and Erie County Workforce Development Consortium, Inc. (WDC), an entity as defined in Note 1 to WDC's basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other governmental entities, are included on the Schedule of Expenditures of Federal Awards. Basis of Accounting: WDC uses the accrual basis of accounting for each federal program. The amounts reported as federal expenditures were obtained from the appropriate federal financial reports for the applicable programs and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program, which are periodically reconciled with WDC's financial reporting system. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 Federal Program ? U.S. Department of Treasury, Passed through Erie County, Assistance Listing #21.019, Coronavirus Relief Fund. Criteria ? Recipients are required to submit quarterly reports through the end of the award period. Condition ? WDC was unable to provide quarterly reports for fiscal year 2022. Cause ? WDC was unaware of the requirements for quarterly reporting. Effect ? WDC did not prepare quarterly reports for fiscal year 2022. Questioned Costs ? None. Context ? Quarterly reports are required per the grant agreement. Auditors? Recommendation ? We recommend that WDC establish policies and procedures to monitor reporting requirements and deadlines. View of Responsible Officials of the Auditee ? In January 2023, management prepared quarterly reports for all applicable quarters under the grant through December 31, 2022. Management will continue to prepare and submit quarterly reports timely through the end of the grant period. Management believes this issue has already been rectified.
Finding 2022-001
2022-001 Federal Program ? U.S. Department of Treasury, Passed through Erie County, Assistance Listing #21.019, Coronavirus Relief Fund. Criteria ? Recipients are required to submit quarterly reports through the end of the award period. Condition ? WDC was unable to provide quarterly reports for fiscal year 2022. Cause ? WDC was unaware of the requirements for quarterly reporting. Effect ? WDC did not prepare quarterly reports for fiscal year 2022. Questioned Costs ? None. Context ? Quarterly reports are required per the grant agreement. Auditors? Recommendation ? We recommend that WDC establish policies and procedures to monitor reporting requirements and deadlines. View of Responsible Officials of the Auditee ? In January 2023, management prepared quarterly reports for all applicable quarters under the grant through December 31, 2022. Management will continue to prepare and submit quarterly reports timely through the end of the grant period. Management believes this issue has already been rectified.