FAC Explorer

Audit 306999

FY End
2023-12-31
Total Expended
$25.17M
Findings
2
Programs
4
Organization: Goodwill Industries International, INC (MD)
Year: 2023 Accepted: 2024-05-23
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398332 2023-002 Significant Deficiency - L
974774 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
17.235 Senior Community Service Employment Program $20.58M Yes 0
17.270 Reintegration of Ex-Offenders $3.43M - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $846,551 - 0
32.011 Affordable Connectivity Outreach Grant Program $308,523 Yes 1

Contacts

Name Title Type
Q6WETT52SJP8 Catalina Serna-Valencia Auditee
3015306500 Bob Billig Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting with the exception of awards made to subrecipients, which are reported when cash payments are made. Such expenditures are recognized following cost principles and reporting guidelines based on when the activity related to the federal award occurs contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization elected 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 (the Schedule) includes the federal grant activity of Goodwill Industries International, Inc. and Related Entities (the Organization) 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: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting with the exception of awards made to subrecipients, which are reported when cash payments are made. Such expenditures are recognized following cost principles and reporting guidelines based on when the activity related to the federal award occurs contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization elected to use the 10% de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting with the exception of awards made to subrecipients, which are reported when cash payments are made. Such expenditures are recognized following cost principles and reporting guidelines based on when the activity related to the federal award occurs contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting with the exception of awards made to subrecipients, which are reported when cash payments are made. Such expenditures are recognized following cost principles and reporting guidelines based on when the activity related to the federal award occurs contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization elected to use the 10% de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance. The Organization elected to use the 10% de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance.

Finding Details

Finding 2023-002
Significant Deficiency/Other Compliance Matter Finding 2023-002: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Identification of federal program: Program Title: Affordable Connectivity Outreach Grant Program Assistance Listing Number: 32.011 Award Identification: ACOGP2340190-00 Federal Agency: Federal Communications Commission Criteria or Specific Requirement: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred to as the Transparency Act that is codified in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e. direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e. prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition: The Organization works with subrecipients and some of its subawards require compliance with the FFATA requirement. The Organization did not complete required FFATA reporting for the Affordable Connectivity Outreach Grant Program during 2023. Cause: Supervision controls failed to detect that FFATA reporting was not completed, thus, controls over compliance did not operate effectively. The Organization’s program staff is aware of the FFATA reporting requirement and has complied with FFATA reporting for other recurring grants, however, the Affordable Connectivity Outreach Grant Program was a new program for the Organization during 2023. Effect: The Organization is not in compliance with FFATA reporting requirements as they relate to the Affordable Connectivity Outreach Grant Program. Questioned Costs: None Context: The Organization did not report its subawards as required to the FSRS system. Repeat finding: No Recommendation: We recommend that the Organization strengthen supervision and review controls over evaluating subawards for reporting requirements under FFATA and tracking whether reporting occurs timely and accurately. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan.
Finding 2023-002
Significant Deficiency/Other Compliance Matter Finding 2023-002: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Identification of federal program: Program Title: Affordable Connectivity Outreach Grant Program Assistance Listing Number: 32.011 Award Identification: ACOGP2340190-00 Federal Agency: Federal Communications Commission Criteria or Specific Requirement: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred to as the Transparency Act that is codified in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e. direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e. prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition: The Organization works with subrecipients and some of its subawards require compliance with the FFATA requirement. The Organization did not complete required FFATA reporting for the Affordable Connectivity Outreach Grant Program during 2023. Cause: Supervision controls failed to detect that FFATA reporting was not completed, thus, controls over compliance did not operate effectively. The Organization’s program staff is aware of the FFATA reporting requirement and has complied with FFATA reporting for other recurring grants, however, the Affordable Connectivity Outreach Grant Program was a new program for the Organization during 2023. Effect: The Organization is not in compliance with FFATA reporting requirements as they relate to the Affordable Connectivity Outreach Grant Program. Questioned Costs: None Context: The Organization did not report its subawards as required to the FSRS system. Repeat finding: No Recommendation: We recommend that the Organization strengthen supervision and review controls over evaluating subawards for reporting requirements under FFATA and tracking whether reporting occurs timely and accurately. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan.