Audit 293787

FY End

2023-09-30

Total Expended

$1.30M

Findings

2

Programs

1

Organization: Move United (MD)

Year: 2023 Accepted: 2024-03-06

Auditor: Cst Group CPAS PC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
372673	2023-003	Significant Deficiency	Yes	L
949115	2023-003	Significant Deficiency	Yes	L

ALN	Program	Spent	Major	Findings
64.034	Va Assistance to United States Paralympic Integrated Adaptive Sports Program	$1.30M	Yes	1

Contacts

Name	Title	Type
M3LLHJXZ9DX8	Bill Snyder	Auditee
3012179843	Grace Kim	Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - 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 Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Move United has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Move United under programs of the federal government for the year ended September 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 Move United, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Move United.

Title: NOTE B - 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 Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Move United has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Title: NOTE C - 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 Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Move United has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Move United has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-003

Condition: During our testing of compliance, we noted that the organization filed the annual SF-425 for the period ending September 30, 2023 late. The SF-425 was due November 30, 2023, and was not submitted until January 9, 2024. Criteria: Under the Uniform guidance and terms of the federal award agreement, the Organization is required to submit the annual SF-425 report at the end of the fiscal year within 60 days from the last day of the service for each program quarter. Cause: The due date of the reporting was missed by the Organization and therefore the report was not submitted timely. Effect: The annual SF-425 report was filed late and was not in compliance with the Uniform Guidance and the federal award requirements. Questioned Costs: None. Perspective Information: This occurrence appears to be an isolated instance. Repeat Finding: This was a repeat finding in the immediate prior audit. Recommendation: We recommend that the Organization review its monitoring process for the annual reporting of SF-425 reports, and ensure reports are filed timely within the requirements of the reporting deadlines. If an extension is necessary for any instances of reporting, a request for extension should be filed with the federal agency, along with a justified explanation for the additional time needed. Otherwise, all annual reports should be filed timely within 60 days after the end of each fiscal year. Views of Responsible Officials and Planned Corrective Action: Move United will put in place a three tier redundancy plan for ensuring that filings, both within the VA Salesforce system and within the Payment Management System, are filed prior to or on time each quarter. The Chief Financial Officer, Programs Director and Grants Administrator will work collaboratively to complete the necessary data compilation at least one week prior to the filing deadline. All three individuals will be trained on and have access to the two systems. In the event one individual is incapacitated at the time of filing, one of the other two will complete the filing on time.

Finding 2023-003

Condition: During our testing of compliance, we noted that the organization filed the annual SF-425 for the period ending September 30, 2023 late. The SF-425 was due November 30, 2023, and was not submitted until January 9, 2024. Criteria: Under the Uniform guidance and terms of the federal award agreement, the Organization is required to submit the annual SF-425 report at the end of the fiscal year within 60 days from the last day of the service for each program quarter. Cause: The due date of the reporting was missed by the Organization and therefore the report was not submitted timely. Effect: The annual SF-425 report was filed late and was not in compliance with the Uniform Guidance and the federal award requirements. Questioned Costs: None. Perspective Information: This occurrence appears to be an isolated instance. Repeat Finding: This was a repeat finding in the immediate prior audit. Recommendation: We recommend that the Organization review its monitoring process for the annual reporting of SF-425 reports, and ensure reports are filed timely within the requirements of the reporting deadlines. If an extension is necessary for any instances of reporting, a request for extension should be filed with the federal agency, along with a justified explanation for the additional time needed. Otherwise, all annual reports should be filed timely within 60 days after the end of each fiscal year. Views of Responsible Officials and Planned Corrective Action: Move United will put in place a three tier redundancy plan for ensuring that filings, both within the VA Salesforce system and within the Payment Management System, are filed prior to or on time each quarter. The Chief Financial Officer, Programs Director and Grants Administrator will work collaboratively to complete the necessary data compilation at least one week prior to the filing deadline. All three individuals will be trained on and have access to the two systems. In the event one individual is incapacitated at the time of filing, one of the other two will complete the filing on time.