FAC Explorer

Audit 291536

FY End
2023-06-30
Total Expended
$1.58M
Findings
2
Programs
3
Organization: Learningworks (ME)
Year: 2023 Accepted: 2024-02-21
Auditor: Pgm LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369996 2023-001 - - L
946438 2023-001 - - L

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $1.27M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $243,449 - 0
17.274 Youthbuild $62,217 - 0

Contacts

Name Title Type
M2HTSNKU9C36 Thomas McLaughlin Auditee
2077750105 Peter G. Montano Auditor
No contacts on file

Notes to SEFA

Title: note 1 Basis of Presentation Accounting Policies: Expenditures 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Learningworks has an indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activities of LearningWorks under the 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 the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements of Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of LearningWorks, it is not intended to and does not present the financial position, changes in net assets or cash flows of LearningWorks.

Finding Details

Finding 2023-001
Finding Criteria Uniform Guidance requires the single audit package to be submitted to the Federal Audit Clearinghouse within nine months of the fiscal year end. Conditions and Context During the year the Organization experienced staff turnover in several key areas within the Finance Department and Administration. Accounting activities were outsourced and an interim Executive Director appointed late in the year. The multiple changes in personnel prevented timely closure for the financial records. Effect The Organization missed the filing deadline for the year ended June 30, 2022 by six days. The deadline was March 31, 2023 but was not submitted and accepted by the Federal Clearinghouse until April 6, 2023.
Finding 2023-001
Finding Criteria Uniform Guidance requires the single audit package to be submitted to the Federal Audit Clearinghouse within nine months of the fiscal year end. Conditions and Context During the year the Organization experienced staff turnover in several key areas within the Finance Department and Administration. Accounting activities were outsourced and an interim Executive Director appointed late in the year. The multiple changes in personnel prevented timely closure for the financial records. Effect The Organization missed the filing deadline for the year ended June 30, 2022 by six days. The deadline was March 31, 2023 but was not submitted and accepted by the Federal Clearinghouse until April 6, 2023.