FAC Explorer

Audit 23694

FY End
2022-06-30
Total Expended
$3.95M
Findings
2
Programs
18
Organization: Shiloh Neighborhood Development Corporation (OH)
Year: 2022 Accepted: 2023-07-10
Auditor: Denning Downey and Associates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20677 2022-007 Material Weakness - L
597119 2022-007 Material Weakness - L

Programs

ALN Program Spent Major Findings
11.307 Economic Adjustment Assistance $1.55M Yes 1
10.665 Schools and Roads - Grants to States $201,465 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $163,354 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $115,837 - 0
93.498 Provider Relief Fund $82,139 - 0
20.106 Airport Improvement Program $81,196 - 0
93.069 Public Health Emergency Preparedness $30,898 - 0
90.401 Help America Vote Act Requirements Payments $16,733 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $6,520 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $6,420 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $5,988 - 0
97.042 Emergency Management Performance Grants $4,343 - 0
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $3,337 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $2,898 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $2,234 - 0
21.019 Coronavirus Relief Fund $1,969 - 0
93.800 Organized Approaches to Increase Colorectal Cancer Screening $232 - 0
93.268 Immunization Cooperative Agreements $37 - 0

Contacts

Name Title Type
XXXXXXXXXXXX Cynde Jo Gatlin Auditee
4064362361 Robert Denning Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation and Significant Accounting PoliciesThe accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of Powder River County, Montana. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in preparation of the basic financial statements.Expenditures reported on the Schedule are reported on the modified 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.The County has elected not to use the 10 percent de Minimis indirect cost rate as provided inSec. 200.414 Indirect Costs under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-007
2022-007 Federal Financial Reporting CFDA Title: Economic Adjustment Assistance CFDA Number: 11.307 Federal Award Number: 05-79-05952 Federal Agency: Economic Adjustment Assistance Pass-through Entity: Direct Condition: The Federal Financial Reports (SF 425) filed for the period ending September 30, 2021, and March 31, 2022, were not completed accurately. Context: We obtained the reports and tested them to the accounting records. Criteria: Internal control procedures should be in place to ensure accurate reporting. Effect: The September 30, 2021, Federal Financial Report reported federal share of expenditures of $107,250.26 and recipient share of expenditures of $107,250.27. Total expenditures for fiscal year ended June 30, 2021, were $182,133 per accounting and no expenditures from July 1, 2021, through September 30, 2021. The March 31, 2022, Federal Financial Report reported zero for federal share or recipient share of expenditures. The accounting system recorded total expenditures of 648,963 from October 1, 2021, through March 31, 2022. In addition, the prior year as stated in the above paragraph from fiscal year 2021 was not reported. Cause: Lack of control procedures to ensure accurate reporting by completing the reports from the accounting system. Recommendation: We recommend the County implement internal control procedures to ensure accurate reporting on the Feder l Financial Reports by using the accounting system to determine expenditures to report.
Finding 2022-007
2022-007 Federal Financial Reporting CFDA Title: Economic Adjustment Assistance CFDA Number: 11.307 Federal Award Number: 05-79-05952 Federal Agency: Economic Adjustment Assistance Pass-through Entity: Direct Condition: The Federal Financial Reports (SF 425) filed for the period ending September 30, 2021, and March 31, 2022, were not completed accurately. Context: We obtained the reports and tested them to the accounting records. Criteria: Internal control procedures should be in place to ensure accurate reporting. Effect: The September 30, 2021, Federal Financial Report reported federal share of expenditures of $107,250.26 and recipient share of expenditures of $107,250.27. Total expenditures for fiscal year ended June 30, 2021, were $182,133 per accounting and no expenditures from July 1, 2021, through September 30, 2021. The March 31, 2022, Federal Financial Report reported zero for federal share or recipient share of expenditures. The accounting system recorded total expenditures of 648,963 from October 1, 2021, through March 31, 2022. In addition, the prior year as stated in the above paragraph from fiscal year 2021 was not reported. Cause: Lack of control procedures to ensure accurate reporting by completing the reports from the accounting system. Recommendation: We recommend the County implement internal control procedures to ensure accurate reporting on the Feder l Financial Reports by using the accounting system to determine expenditures to report.