FAC Explorer

Audit 290661

FY End
2023-06-30
Total Expended
$2.19M
Findings
16
Programs
6
Organization: Susquehanna Workforce Network INC (MD)
Year: 2023 Accepted: 2024-02-15
Auditor: Weyrich Cronin & Sorra

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369459 2023-001 Significant Deficiency - P
369460 2023-001 Significant Deficiency - P
369461 2023-001 Significant Deficiency - P
369462 2023-001 Significant Deficiency - P
369463 2023-001 Significant Deficiency - P
369464 2023-001 Significant Deficiency - P
369465 2023-001 Significant Deficiency - P
369466 2023-001 Significant Deficiency - P
945901 2023-001 Significant Deficiency - P
945902 2023-001 Significant Deficiency - P
945903 2023-001 Significant Deficiency - P
945904 2023-001 Significant Deficiency - P
945905 2023-001 Significant Deficiency - P
945906 2023-001 Significant Deficiency - P
945907 2023-001 Significant Deficiency - P
945908 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
17.258 Wia Adult Program $476,987 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $453,193 Yes 1
17.259 Wia Youth Activities $427,825 Yes 1
17.278 Wia Dislocated Worker Formula Grants $282,956 Yes 1
17.270 Reintegration of Ex-Offenders $162,373 - 1
21.019 Coronavirus Relief Fund $145,937 - 1

Contacts

Name Title Type
QL1MXEBDER95 Kimberly Justus Auditee
4109394240 Angeline White Auditor
No contacts on file

Notes to SEFA

Title: Note 1- 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. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Susquehanna Workforce Network, Inc. (Network) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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 the Network, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Network.
Title: Note 2 - Summary of Significant Accounting Policies 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. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate. 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.
Title: Note 3 - Indirect Cost Rate 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. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate. Susquehanna Workforce Network, Inc. has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 4 - Relation of Financial Statements and Federal Financial Reports 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. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate. Amounts reported in the accompanying Schedule agree with amounts reported in the Network’s financial statements and the related federal financial reports submitted by the Network except as indicated below. Federal revenues per the financial statements are reconciled to the Schedule as follows: SEE THE NOTES TO SEFA FOR CHART.
Title: Note 5 - Subreceipients 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. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate. Of the federal expenditures presented in the Schedule, the Network provided federal awards to subrecipients as follows: SEE THE NOTES TO SEFA FOR CHART.

Finding Details

Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.
Finding 2023-001
Failure to Submit Audit Reports by Due Date Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period. Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023. Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM). Questioned Costs: None. Effect: The Network may not qualify as a low-risk auditee for two years. Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward. View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.