FAC Explorer

Audit 27922

FY End
2022-06-30
Total Expended
$871,169
Findings
2
Programs
3
Organization: National Council for History Education, Inc. (OH)
Year: 2022 Accepted: 2023-03-30
Auditor: Lane Gorman Trubitt LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28619 2022-002 - - C
605061 2022-002 - - C

Programs

ALN Program Spent Major Findings
84.422 Presidential and Congressional Academies for American History and Civics $676,710 Yes 1
42.010 Teaching with Primary Sources $146,511 - 0
45.163 Promotion of the Humanities_professional Development $23,860 - 0

Contacts

Name Title Type
GSKBC9ZMJ815 Jessica Ellison Auditee
2406966600 Babita Sherchan Auditor
No contacts on file

Notes to SEFA

Title: Expenditures and Revenue Recognition Accounting Policies: The Schedule is prepared on the accrual basis of accounting. As the Schedule presents only a selected portion of the operations of the Organization, it is not intended to, and does not present the financial position, changes in net assets, or cash flows of the Organization.For the purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between the Organization and agencies and departments of the federal government pursuant to federal grants, contracts, and similar agreements. Complete Assistance Listing numbers are provided on the Schedule when available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Schedule presents expenditures of individual programs 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 and, accordingly, are not reflected as expenditures in the Schedule. All program outlays, including accrued expenditures and capital outlays, are reported as expenditures. Related revenues (which are not presented herein) are recognized up to award amounts for financial statement and program reporting. Award reporting periods do not necessarily coincide with the fiscal reporting period of the Organization. Negative amounts, if any, presented in the Schedule represent adjustments or credits made, in the normal course of business, to expenditures reported in prior years. The Organization did not have any federal loan programs during the year ended June 30, 2022.

Finding Details

Finding 2022-002
Criteria and Condition: The Organization is required to properly retain and store documentation surrounding grant reimbursements. The Organization should have strong policies and internal controls in place to ensure reimbursement requests are in line with 2 CFR 200.305(b)(3). Cause: This was caused by inadequate policies and weakened internal controls. Effect: The lack of adequate documentation may result in the Organization being non-compliant with 2 CFR 200.305(b)(3). Not having strong policies in place and weakened internal controls could result in questioned costs. Questioned Costs: There are no questioned costs as a result of this finding. Perspective Information: The finding is a systemic program and was identified in all cases of the testing sample. The sample was a statistically valid sample. Recommendation: We recommend the Organization implement policies and procedures that outline the process for requesting reimbursement in line with 2 CFR 200.305(b)(3). Pursuant to 2 CFR 200.305(b)(3), program costs must be paid by non-federal entity funds before submitting a payment request. Uniform Guidance states that a non-federal entity must distribute funds for program purposes before requesting payment from the federal awarding agency or pass through entity. We recommend the Organization ensure proper documentation is retained to serve as proof for a reimbursement request. Views of Responsible Officials: The Organization agrees with the finding and will adhere to the planned corrective action.
Finding 2022-002
Criteria and Condition: The Organization is required to properly retain and store documentation surrounding grant reimbursements. The Organization should have strong policies and internal controls in place to ensure reimbursement requests are in line with 2 CFR 200.305(b)(3). Cause: This was caused by inadequate policies and weakened internal controls. Effect: The lack of adequate documentation may result in the Organization being non-compliant with 2 CFR 200.305(b)(3). Not having strong policies in place and weakened internal controls could result in questioned costs. Questioned Costs: There are no questioned costs as a result of this finding. Perspective Information: The finding is a systemic program and was identified in all cases of the testing sample. The sample was a statistically valid sample. Recommendation: We recommend the Organization implement policies and procedures that outline the process for requesting reimbursement in line with 2 CFR 200.305(b)(3). Pursuant to 2 CFR 200.305(b)(3), program costs must be paid by non-federal entity funds before submitting a payment request. Uniform Guidance states that a non-federal entity must distribute funds for program purposes before requesting payment from the federal awarding agency or pass through entity. We recommend the Organization ensure proper documentation is retained to serve as proof for a reimbursement request. Views of Responsible Officials: The Organization agrees with the finding and will adhere to the planned corrective action.