FAC Explorer

Audit 305912

FY End
2023-06-30
Total Expended
$1.34M
Findings
2
Programs
4
Organization: National Recreation and Park Association (VA)
Year: 2023 Accepted: 2024-05-09
Auditor: Marcum LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396254 2023-002 Material Weakness - P
972696 2023-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
16.726 Juvenile Mentoring Program $587,328 Yes 1
93.945 Assistance Programs for Chronic Disease Prevention and Control $474,755 - 0
10.168 Farmers' Market and Local Food Promotion Program $216,382 - 0
93.809 National Organizations for Chronic Disease Prevention and Health Promotion $57,317 - 0

Contacts

Name Title Type
P3MFNAKCQZJ6 Candice Carnage Auditee
7038580784 Matt Huffner Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the SEFA 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. De Minimis Rate Used: N Rate Explanation: NRPA elected not to use the 10% de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance. The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of NRPA for the year ended June 30, 2023. The information in this SEFA 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 SEFA presents only a selected portion of the operations of NRPA, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of NRPA.

Finding Details

Finding 2023-002
Criteria In accordance with the Uniform Guidance, the audit package and the Data Collection Form must be submitted within 30 days after receipt of the auditors’ report or nine months after the end of the fiscal year, whichever comes first. Context The Data Collection Form for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse by the March 31, 2024 deadline. Cause There were delays in completing the 2023 audit as management needed additional time to reconcile accounts and provide the requested supporting documentation due to systems changes at NRPA. Effect Management was not in compliance with the requirements of the Uniform Guidance. Questioned Costs None Recommendation We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.
Finding 2023-002
Criteria In accordance with the Uniform Guidance, the audit package and the Data Collection Form must be submitted within 30 days after receipt of the auditors’ report or nine months after the end of the fiscal year, whichever comes first. Context The Data Collection Form for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse by the March 31, 2024 deadline. Cause There were delays in completing the 2023 audit as management needed additional time to reconcile accounts and provide the requested supporting documentation due to systems changes at NRPA. Effect Management was not in compliance with the requirements of the Uniform Guidance. Questioned Costs None Recommendation We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.