FAC Explorer

Audit 307403

FY End
2023-06-30
Total Expended
$938,364
Findings
4
Programs
3
Organization: United Way of the Greater Lehigh Valley (PA)
Year: 2023 Accepted: 2024-05-29
Auditor: Herbein + Company INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398629 2023-002 Significant Deficiency - L
398630 2023-002 Significant Deficiency - L
975071 2023-002 Significant Deficiency - L
975072 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $257,813 Yes 1
94.006 Americorps State and National $111,725 - 0
94.013 Americorps Volunteers in Service to America $19,308 - 0

Contacts

Name Title Type
CMCKEPYPD5A6 Kara Mohsinger Auditee
6108075732 Linda Himeback 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. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to the reimbursement. Negative amounts shown on the Schedule represent adjustment or credits made in the normal course of business amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the De Minimis rate for indirect costs. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the United Way of the Greater Lehigh Valley under programs of the federal government for the year ended June 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 United Way of the Greater Lehigh Valley, it is not intended to and does not present the financial position, changes in net position, or cash flows of the United Way of the Greater Lehigh Valley.

Finding Details

Finding 2023-002
2023-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects ALN 84.215 Criteria Per the Uniform Guidance 2 CFR 200.512, an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition/Cause The Organization did not submit their data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2024. Effect The Organization’s audit was not complete until May 2024 due significant turnover in the Organization’s finance department resulting in accounts not being reconciled timely. Questioned Costs Less than $25,000. Context The Organization’s fiscal year end is June 30, 2023, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar dates after receipt of the auditor’s report or March 31, 2024. Due to significant turnover with the Organization’s finance department resulting in accounts not being reconciled timely, the Organization’s audit was not completed until May 2024 resulting in a late filing to the Federal Audit Clearinghouse. Repeat Finding No. Recommendation We recommend that the Organization review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Management Response The Organization agrees and will implement the recommendation.
Finding 2023-002
2023-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects ALN 84.215 Criteria Per the Uniform Guidance 2 CFR 200.512, an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition/Cause The Organization did not submit their data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2024. Effect The Organization’s audit was not complete until May 2024 due significant turnover in the Organization’s finance department resulting in accounts not being reconciled timely. Questioned Costs Less than $25,000. Context The Organization’s fiscal year end is June 30, 2023, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar dates after receipt of the auditor’s report or March 31, 2024. Due to significant turnover with the Organization’s finance department resulting in accounts not being reconciled timely, the Organization’s audit was not completed until May 2024 resulting in a late filing to the Federal Audit Clearinghouse. Repeat Finding No. Recommendation We recommend that the Organization review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Management Response The Organization agrees and will implement the recommendation.
Finding 2023-002
2023-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects ALN 84.215 Criteria Per the Uniform Guidance 2 CFR 200.512, an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition/Cause The Organization did not submit their data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2024. Effect The Organization’s audit was not complete until May 2024 due significant turnover in the Organization’s finance department resulting in accounts not being reconciled timely. Questioned Costs Less than $25,000. Context The Organization’s fiscal year end is June 30, 2023, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar dates after receipt of the auditor’s report or March 31, 2024. Due to significant turnover with the Organization’s finance department resulting in accounts not being reconciled timely, the Organization’s audit was not completed until May 2024 resulting in a late filing to the Federal Audit Clearinghouse. Repeat Finding No. Recommendation We recommend that the Organization review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Management Response The Organization agrees and will implement the recommendation.
Finding 2023-002
2023-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects ALN 84.215 Criteria Per the Uniform Guidance 2 CFR 200.512, an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition/Cause The Organization did not submit their data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2024. Effect The Organization’s audit was not complete until May 2024 due significant turnover in the Organization’s finance department resulting in accounts not being reconciled timely. Questioned Costs Less than $25,000. Context The Organization’s fiscal year end is June 30, 2023, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar dates after receipt of the auditor’s report or March 31, 2024. Due to significant turnover with the Organization’s finance department resulting in accounts not being reconciled timely, the Organization’s audit was not completed until May 2024 resulting in a late filing to the Federal Audit Clearinghouse. Repeat Finding No. Recommendation We recommend that the Organization review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Management Response The Organization agrees and will implement the recommendation.