Audit 305865

FY End
2023-09-30
Total Expended
$1.69M
Findings
2
Programs
1
Year: 2023 Accepted: 2024-05-09

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
396225 2023-001 Significant Deficiency - P
972667 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.69M Yes 1

Contacts

Name Title Type
JLKWEKJ5KM76 Robin David Auditee
2284356320 Else Marie Auditor
No contacts on file

Notes to SEFA

Title: Note A - Basis of Presentation Accounting Policies: The above schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Maritime & Seafood Industry Museum of Biloxi, Inc. 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 the Maritime & Seafood Industry Museum of Biloxi, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Maritime & Seafood Industry Museum of Biloxi, Inc. 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 and/or OMB Circular A0122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: Maritime & Seafood Industry Museum of Biloxi, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The above schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Maritime & Seafood Industry Museum of Biloxi, Inc. 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 the Maritime & Seafood Industry Museum of Biloxi, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Maritime & Seafood Industry Museum of Biloxi, Inc.
Title: Note B - Summary of Significant Accounting Policies Accounting Policies: The above schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Maritime & Seafood Industry Museum of Biloxi, Inc. 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 the Maritime & Seafood Industry Museum of Biloxi, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Maritime & Seafood Industry Museum of Biloxi, Inc. 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 and/or OMB Circular A0122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: Maritime & Seafood Industry Museum of Biloxi, Inc. 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 the Uniform Guidance and/or OMB Circular A0122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited to reimbursement.
Title: Note C - Indirect Cost Rate Accounting Policies: The above schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Maritime & Seafood Industry Museum of Biloxi, Inc. 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 the Maritime & Seafood Industry Museum of Biloxi, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Maritime & Seafood Industry Museum of Biloxi, Inc. 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 and/or OMB Circular A0122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: Maritime & Seafood Industry Museum of Biloxi, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Maritime & Seafood Industry Museum of Biloxi, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Proper separation of duties is not maintained over certain areas within the Museum. At times, a close relative of the Executive Director verifies cash received and prepares the deposit slip. The Executive Director then posts receipts to the general ledger and receives and reconciles the monthly bank statements. A close relative of the Executive Director also receives and verifies gift shop inventory that is ordered by the Executive Director. This does not mitigate the separation of duties issue. The small size of the Museum’s staff limits the extent of separation of duties. However, the Museum has taken certain steps, including increased board involvement and review, to separate incompatible duties
Proper separation of duties is not maintained over certain areas within the Museum. At times, a close relative of the Executive Director verifies cash received and prepares the deposit slip. The Executive Director then posts receipts to the general ledger and receives and reconciles the monthly bank statements. A close relative of the Executive Director also receives and verifies gift shop inventory that is ordered by the Executive Director. This does not mitigate the separation of duties issue. The small size of the Museum’s staff limits the extent of separation of duties. However, the Museum has taken certain steps, including increased board involvement and review, to separate incompatible duties