FAC Explorer

Audit 309274

FY End
2023-09-30
Total Expended
$3.32M
Findings
14
Programs
14
Organization: Upcap Services, Inc. (MI)
Year: 2023 Accepted: 2024-06-19
Auditor: Maner Costerisan

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401254 2023-002 Significant Deficiency - N
401255 2023-002 Significant Deficiency - N
401256 2023-002 Significant Deficiency - N
401257 2023-002 Significant Deficiency - N
401258 2023-002 Significant Deficiency - N
401259 2023-002 Significant Deficiency - N
401260 2023-002 Significant Deficiency - N
977696 2023-002 Significant Deficiency - N
977697 2023-002 Significant Deficiency - N
977698 2023-002 Significant Deficiency - N
977699 2023-002 Significant Deficiency - N
977700 2023-002 Significant Deficiency - N
977701 2023-002 Significant Deficiency - N
977702 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $508,483 Yes 1
93.053 Nutrition Services Incentive Program $483,471 Yes 1
93.052 National Family Caregiver Support, Title Iii, Part E $326,419 - 0
17.235 Senior Community Service Employment Program $66,527 - 0
93.324 State Health Insurance Assistance Program $55,954 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $47,900 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $41,936 Yes 1
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $28,495 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $19,977 - 0
93.268 Immunization Cooperative Agreements $19,043 - 0
93.624 Aca - State Innovation Models: Funding for Model Design and Model Testing Assistance $15,344 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $9,212 - 0
93.778 Medical Assistance Program $8,456 - 0
93.071 Medicare Enrollment Assistance Program $4,550 - 0

Contacts

Name Title Type
WYUBP8TL4277 Melissa Sheedlo Auditee
9067864701 Kyle Schafer 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: UPCAP Services, Inc. has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of UPCAP Services, 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 UPCAP Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of UPCAP Services, Inc..
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: UPCAP Services, Inc. has elected to use the 10-percent 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. UPCAP Services, Inc. has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding 2023-002 Considered a significant deficiency Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to establish and maintain effective internal controls that provide reasonable assurance that the federal awards are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Financial Status Reports (FSRs) were prepared and submitted by one person without review by another person. Cause: The Organization did not have controls in place requiring FSRs to be reviewed by someone other than the preparer. Effect: Errors or misstatements could occur without timely detection. Questioned Costs: $0 Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Management's View: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 2023-002
Finding 2023-002 Considered a significant deficiency Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to establish and maintain effective internal controls that provide reasonable assurance that the federal awards are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Financial Status Reports (FSRs) were prepared and submitted by one person without review by another person. Cause: The Organization did not have controls in place requiring FSRs to be reviewed by someone other than the preparer. Effect: Errors or misstatements could occur without timely detection. Questioned Costs: $0 Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Management's View: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 2023-002
Finding 2023-002 Considered a significant deficiency Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to establish and maintain effective internal controls that provide reasonable assurance that the federal awards are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Financial Status Reports (FSRs) were prepared and submitted by one person without review by another person. Cause: The Organization did not have controls in place requiring FSRs to be reviewed by someone other than the preparer. Effect: Errors or misstatements could occur without timely detection. Questioned Costs: $0 Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Management's View: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 2023-002
Finding 2023-002 Considered a significant deficiency Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to establish and maintain effective internal controls that provide reasonable assurance that the federal awards are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Financial Status Reports (FSRs) were prepared and submitted by one person without review by another person. Cause: The Organization did not have controls in place requiring FSRs to be reviewed by someone other than the preparer. Effect: Errors or misstatements could occur without timely detection. Questioned Costs: $0 Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Management's View: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 2023-002
Finding 2023-002 Considered a significant deficiency Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to establish and maintain effective internal controls that provide reasonable assurance that the federal awards are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Financial Status Reports (FSRs) were prepared and submitted by one person without review by another person. Cause: The Organization did not have controls in place requiring FSRs to be reviewed by someone other than the preparer. Effect: Errors or misstatements could occur without timely detection. Questioned Costs: $0 Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Management's View: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 2023-002
Finding 2023-002 Considered a significant deficiency Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to establish and maintain effective internal controls that provide reasonable assurance that the federal awards are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Financial Status Reports (FSRs) were prepared and submitted by one person without review by another person. Cause: The Organization did not have controls in place requiring FSRs to be reviewed by someone other than the preparer. Effect: Errors or misstatements could occur without timely detection. Questioned Costs: $0 Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Management's View: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 2023-002
Finding 2023-002 Considered a significant deficiency Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to establish and maintain effective internal controls that provide reasonable assurance that the federal awards are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Financial Status Reports (FSRs) were prepared and submitted by one person without review by another person. Cause: The Organization did not have controls in place requiring FSRs to be reviewed by someone other than the preparer. Effect: Errors or misstatements could occur without timely detection. Questioned Costs: $0 Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Management's View: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 2023-002
Finding 2023-002 Considered a significant deficiency Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to establish and maintain effective internal controls that provide reasonable assurance that the federal awards are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Financial Status Reports (FSRs) were prepared and submitted by one person without review by another person. Cause: The Organization did not have controls in place requiring FSRs to be reviewed by someone other than the preparer. Effect: Errors or misstatements could occur without timely detection. Questioned Costs: $0 Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Management's View: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 2023-002
Finding 2023-002 Considered a significant deficiency Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to establish and maintain effective internal controls that provide reasonable assurance that the federal awards are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Financial Status Reports (FSRs) were prepared and submitted by one person without review by another person. Cause: The Organization did not have controls in place requiring FSRs to be reviewed by someone other than the preparer. Effect: Errors or misstatements could occur without timely detection. Questioned Costs: $0 Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Management's View: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 2023-002
Finding 2023-002 Considered a significant deficiency Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to establish and maintain effective internal controls that provide reasonable assurance that the federal awards are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Financial Status Reports (FSRs) were prepared and submitted by one person without review by another person. Cause: The Organization did not have controls in place requiring FSRs to be reviewed by someone other than the preparer. Effect: Errors or misstatements could occur without timely detection. Questioned Costs: $0 Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Management's View: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 2023-002
Finding 2023-002 Considered a significant deficiency Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to establish and maintain effective internal controls that provide reasonable assurance that the federal awards are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Financial Status Reports (FSRs) were prepared and submitted by one person without review by another person. Cause: The Organization did not have controls in place requiring FSRs to be reviewed by someone other than the preparer. Effect: Errors or misstatements could occur without timely detection. Questioned Costs: $0 Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Management's View: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 2023-002
Finding 2023-002 Considered a significant deficiency Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to establish and maintain effective internal controls that provide reasonable assurance that the federal awards are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Financial Status Reports (FSRs) were prepared and submitted by one person without review by another person. Cause: The Organization did not have controls in place requiring FSRs to be reviewed by someone other than the preparer. Effect: Errors or misstatements could occur without timely detection. Questioned Costs: $0 Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Management's View: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 2023-002
Finding 2023-002 Considered a significant deficiency Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to establish and maintain effective internal controls that provide reasonable assurance that the federal awards are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Financial Status Reports (FSRs) were prepared and submitted by one person without review by another person. Cause: The Organization did not have controls in place requiring FSRs to be reviewed by someone other than the preparer. Effect: Errors or misstatements could occur without timely detection. Questioned Costs: $0 Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Management's View: The Organization concurs with the facts of this finding and is implementing review procedures.
Finding 2023-002
Finding 2023-002 Considered a significant deficiency Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to establish and maintain effective internal controls that provide reasonable assurance that the federal awards are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Financial Status Reports (FSRs) were prepared and submitted by one person without review by another person. Cause: The Organization did not have controls in place requiring FSRs to be reviewed by someone other than the preparer. Effect: Errors or misstatements could occur without timely detection. Questioned Costs: $0 Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Management's View: The Organization concurs with the facts of this finding and is implementing review procedures.