FAC Explorer

Audit 2982

FY End
2022-12-31
Total Expended
$2.36M
Findings
12
Programs
2
Organization: Alleghenies Broadband Incorporated (PA)
Year: 2022 Accepted: 2023-11-13
Auditor: Young Oakes Brown & Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1720 2022-001 Material Weakness - AB
1721 2022-001 Material Weakness - AB
1722 2022-001 Material Weakness - AB
1723 2022-001 Material Weakness - AB
1724 2022-001 Material Weakness - AB
1725 2022-001 Material Weakness - AB
578162 2022-001 Material Weakness - AB
578163 2022-001 Material Weakness - AB
578164 2022-001 Material Weakness - AB
578165 2022-001 Material Weakness - AB
578166 2022-001 Material Weakness - AB
578167 2022-001 Material Weakness - AB

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $442,833 Yes 1
11.031 Broadband Infrastructure Program $36,914 - 0

Contacts

Name Title Type
XQBJFCJM8Y61 Jeff Thomas Auditee
8149446113 Daniel Bradley Auditor
No contacts on file

Notes to SEFA

Title: EXTENSIVE COMPLIANCE TEST Accounting Policies: The expenditures shown on the schedule of expenditures of federal awards were based on the accrual basis of accounting. The cash basis is used for revenue in order that the funding agency can trace the grant proceeds easily. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate permitted by the Uniform Guidance. An extensive compliance test, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), was performed on the Coronavirus State and Local Fiscal Recovery Funds program, which represents 96% of the total expenditures reflected on the Schedule of Federal Financial Assistance. The 40% of coverage for a non-low risk auditee was satisfied as follows: Coronavirus State and Local Fiscal Recovery Funds 21.027 $2,324,467; NTIA Broadband Infrastructure Grant Program 11.031 $36,914 totals $2,361,381 times 40% equals $944,552 the minimum amount which must be tested. The Coronavirus State and Local Recovery Funds program exceeds $944,552, and, therefore, represents the only program to which the specific compliance requirements must be applied.

Finding Details

Finding 2022-001
Condition For the first seven months of the year, there was a lack of internal controls. Criteria Generally accepted auditing standards require the implementation of internal controls. Cause The Organization's services were just beginning, and control procedures had not been established. Effect There was not a segregation of duties. Recommendation We do not have any recommendations. Procedures were implemented during the year under audit.
Finding 2022-001
Condition For the first seven months of the year, there was a lack of internal controls. Criteria Generally accepted auditing standards require the implementation of internal controls. Cause The Organization's services were just beginning, and control procedures had not been established. Effect There was not a segregation of duties. Recommendation We do not have any recommendations. Procedures were implemented during the year under audit.
Finding 2022-001
Condition For the first seven months of the year, there was a lack of internal controls. Criteria Generally accepted auditing standards require the implementation of internal controls. Cause The Organization's services were just beginning, and control procedures had not been established. Effect There was not a segregation of duties. Recommendation We do not have any recommendations. Procedures were implemented during the year under audit.
Finding 2022-001
Condition For the first seven months of the year, there was a lack of internal controls. Criteria Generally accepted auditing standards require the implementation of internal controls. Cause The Organization's services were just beginning, and control procedures had not been established. Effect There was not a segregation of duties. Recommendation We do not have any recommendations. Procedures were implemented during the year under audit.
Finding 2022-001
Condition For the first seven months of the year, there was a lack of internal controls. Criteria Generally accepted auditing standards require the implementation of internal controls. Cause The Organization's services were just beginning, and control procedures had not been established. Effect There was not a segregation of duties. Recommendation We do not have any recommendations. Procedures were implemented during the year under audit.
Finding 2022-001
Condition For the first seven months of the year, there was a lack of internal controls. Criteria Generally accepted auditing standards require the implementation of internal controls. Cause The Organization's services were just beginning, and control procedures had not been established. Effect There was not a segregation of duties. Recommendation We do not have any recommendations. Procedures were implemented during the year under audit.
Finding 2022-001
Condition For the first seven months of the year, there was a lack of internal controls. Criteria Generally accepted auditing standards require the implementation of internal controls. Cause The Organization's services were just beginning, and control procedures had not been established. Effect There was not a segregation of duties. Recommendation We do not have any recommendations. Procedures were implemented during the year under audit.
Finding 2022-001
Condition For the first seven months of the year, there was a lack of internal controls. Criteria Generally accepted auditing standards require the implementation of internal controls. Cause The Organization's services were just beginning, and control procedures had not been established. Effect There was not a segregation of duties. Recommendation We do not have any recommendations. Procedures were implemented during the year under audit.
Finding 2022-001
Condition For the first seven months of the year, there was a lack of internal controls. Criteria Generally accepted auditing standards require the implementation of internal controls. Cause The Organization's services were just beginning, and control procedures had not been established. Effect There was not a segregation of duties. Recommendation We do not have any recommendations. Procedures were implemented during the year under audit.
Finding 2022-001
Condition For the first seven months of the year, there was a lack of internal controls. Criteria Generally accepted auditing standards require the implementation of internal controls. Cause The Organization's services were just beginning, and control procedures had not been established. Effect There was not a segregation of duties. Recommendation We do not have any recommendations. Procedures were implemented during the year under audit.
Finding 2022-001
Condition For the first seven months of the year, there was a lack of internal controls. Criteria Generally accepted auditing standards require the implementation of internal controls. Cause The Organization's services were just beginning, and control procedures had not been established. Effect There was not a segregation of duties. Recommendation We do not have any recommendations. Procedures were implemented during the year under audit.
Finding 2022-001
Condition For the first seven months of the year, there was a lack of internal controls. Criteria Generally accepted auditing standards require the implementation of internal controls. Cause The Organization's services were just beginning, and control procedures had not been established. Effect There was not a segregation of duties. Recommendation We do not have any recommendations. Procedures were implemented during the year under audit.