FAC Explorer

Audit 305709

FY End
2023-12-31
Total Expended
$5.35M
Findings
4
Programs
13
Organization: Goodwill Industries of Michiana, Inc. (IN)
Year: 2023 Accepted: 2024-05-07
Auditor: Kruggel Lawton CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396130 2023-001 Significant Deficiency - B
396131 2023-001 Significant Deficiency - B
972572 2023-001 Significant Deficiency - B
972573 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
17.259 Wia Youth Activities $1.78M Yes 1
17.258 Wia Adult Program $395,674 Yes 1
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $233,557 - 0
93.994 Maternal and Child Health Services Block Grant to the States $205,789 - 0
17.270 Reintegration of Ex-Offenders $77,819 - 0
84.282 Charter Schools $76,103 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crisis $44,521 - 0
93.778 Medical Assistance Program $43,391 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $40,378 - 0
14.218 Community Development Block Grants/entitlement Grants $9,222 - 0
17.235 Senior Community Service Employment Program $7,673 - 0
84.425 Education Stabilization Fund $7,267 - 0
17.805 Homeless Veterans Reintegration Project $7,000 - 0

Contacts

Name Title Type
L6AENFMBT2Y9 Karman Eash Auditee
5744727358 Allison James Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: 1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost priciples contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Admistrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allocable or are limited to reimbursement. 2) The Organization has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization uses a method to directly charge administrative costs to the grant, if any. The accompanying Schedule of Expenditures of Federal Awards ("Schedule") includes the federal award activity of Goodwill Industries of Michiana, Inc. and its Affiliate (the "Organization") under programs of the federal government for the year ended December 31, 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: 1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost priciples contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Admistrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allocable or are limited to reimbursement. 2) The Organization has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization uses a method to directly charge administrative costs to the grant, if any. 1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost priciples contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Admistrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allocable or are limited to reimbursement. 2) The Organization has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance.
Title: NOTE 3 - RECONCILATION TO FEDERAL GRANTS ON THE CONSOLIDATED STATEMENT OF ACTIVITIES Accounting Policies: 1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost priciples contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Admistrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allocable or are limited to reimbursement. 2) The Organization has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization uses a method to directly charge administrative costs to the grant, if any. SEE NOTES TO THE SEFA FOR CHART/TABLE

Finding Details

Finding 2023-001
SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE 2023-001 ALLOWABLE COSTS Federal Agency: Department of Labor Federal Program: WIOA Adult Programs/WIOA Youth Activities Assistance Listing Number: 17.258/17.259 Federal Award Numbers and Year: CWI 23-001 July 1, 2022 - June 30, 2024 Questioned Costs: None reported Condition: An employee requested expense reimbursement through payroll which was default coded to the grant. The expense was for a different grant and noted as such in the description. The unallowed cost was charged to the incorrect grant and reimbursed by the grantor. Criteria: Expenses charged to the grant must be used to support grant participants and grant activities. The Organization is required to maintain a system of internal controls that ensures only costs incurred on federal grant activities are charged to the federal grant. Cause: The individual responsible for reviewing the grant activity and resulting reimbursement failed to detect that the expense was coded to the incorrect federal grant. Effect: The expense was reimbursed under the wrong federal grant. Identification of Repeat Findings: This is not a repeat finding. Recommendation: Management should implement a review process to ensure payroll reimbursements are accurately allocated to the correct grant for reimbursement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will conduct training and education with the responsible employees to prevent future errors.
Finding 2023-001
SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE 2023-001 ALLOWABLE COSTS Federal Agency: Department of Labor Federal Program: WIOA Adult Programs/WIOA Youth Activities Assistance Listing Number: 17.258/17.259 Federal Award Numbers and Year: CWI 23-001 July 1, 2022 - June 30, 2024 Questioned Costs: None reported Condition: An employee requested expense reimbursement through payroll which was default coded to the grant. The expense was for a different grant and noted as such in the description. The unallowed cost was charged to the incorrect grant and reimbursed by the grantor. Criteria: Expenses charged to the grant must be used to support grant participants and grant activities. The Organization is required to maintain a system of internal controls that ensures only costs incurred on federal grant activities are charged to the federal grant. Cause: The individual responsible for reviewing the grant activity and resulting reimbursement failed to detect that the expense was coded to the incorrect federal grant. Effect: The expense was reimbursed under the wrong federal grant. Identification of Repeat Findings: This is not a repeat finding. Recommendation: Management should implement a review process to ensure payroll reimbursements are accurately allocated to the correct grant for reimbursement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will conduct training and education with the responsible employees to prevent future errors.
Finding 2023-001
SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE 2023-001 ALLOWABLE COSTS Federal Agency: Department of Labor Federal Program: WIOA Adult Programs/WIOA Youth Activities Assistance Listing Number: 17.258/17.259 Federal Award Numbers and Year: CWI 23-001 July 1, 2022 - June 30, 2024 Questioned Costs: None reported Condition: An employee requested expense reimbursement through payroll which was default coded to the grant. The expense was for a different grant and noted as such in the description. The unallowed cost was charged to the incorrect grant and reimbursed by the grantor. Criteria: Expenses charged to the grant must be used to support grant participants and grant activities. The Organization is required to maintain a system of internal controls that ensures only costs incurred on federal grant activities are charged to the federal grant. Cause: The individual responsible for reviewing the grant activity and resulting reimbursement failed to detect that the expense was coded to the incorrect federal grant. Effect: The expense was reimbursed under the wrong federal grant. Identification of Repeat Findings: This is not a repeat finding. Recommendation: Management should implement a review process to ensure payroll reimbursements are accurately allocated to the correct grant for reimbursement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will conduct training and education with the responsible employees to prevent future errors.
Finding 2023-001
SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE 2023-001 ALLOWABLE COSTS Federal Agency: Department of Labor Federal Program: WIOA Adult Programs/WIOA Youth Activities Assistance Listing Number: 17.258/17.259 Federal Award Numbers and Year: CWI 23-001 July 1, 2022 - June 30, 2024 Questioned Costs: None reported Condition: An employee requested expense reimbursement through payroll which was default coded to the grant. The expense was for a different grant and noted as such in the description. The unallowed cost was charged to the incorrect grant and reimbursed by the grantor. Criteria: Expenses charged to the grant must be used to support grant participants and grant activities. The Organization is required to maintain a system of internal controls that ensures only costs incurred on federal grant activities are charged to the federal grant. Cause: The individual responsible for reviewing the grant activity and resulting reimbursement failed to detect that the expense was coded to the incorrect federal grant. Effect: The expense was reimbursed under the wrong federal grant. Identification of Repeat Findings: This is not a repeat finding. Recommendation: Management should implement a review process to ensure payroll reimbursements are accurately allocated to the correct grant for reimbursement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will conduct training and education with the responsible employees to prevent future errors.