FAC Explorer

Audit 311374

FY End
2023-09-30
Total Expended
$49.35M
Findings
8
Programs
44
Organization: Great Lakes Community Action Partnership (OH)
Year: 2023 Accepted: 2024-07-01
Auditor: S R Snodgrass PC D/b/a S R Snodgrass A C in West Virginia

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
405701 2023-002 Significant Deficiency - L
405702 2023-002 Significant Deficiency - L
405703 2023-002 Significant Deficiency - L
405704 2023-002 Significant Deficiency - L
982143 2023-002 Significant Deficiency - L
982144 2023-002 Significant Deficiency - L
982145 2023-002 Significant Deficiency - L
982146 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $3.50M - 0
21.023 Emergency Rental Assistance Program $2.08M Yes 0
93.575 Child Care and Development Block Grant $1.79M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.50M Yes 0
21.026 Homeowner Assistance Fund $995,172 - 0
66.424 Surveys, Studies, Investigations, Demonstrations, and Training Grants - Section 1442 of the Safe Drinking Water Act $930,187 - 0
14.231 Emergency Solutions Grant Program $660,423 - 0
93.569 Community Services Block Grant $471,988 - 0
10.558 Child and Adult Care Food Program $465,488 - 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $365,650 - 0
66.446 Technical Assistance for Treatment Works (cwa 104(b)(8)) $308,063 - 0
93.778 Medical Assistance Program $304,354 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $257,513 - 0
19.345 International Programs to Support Democracy, Human Rights and Labor $222,838 - 0
93.558 Temporary Assistance for Needy Families $210,935 - 0
84.425 Education Stabilization Fund $185,736 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $166,510 - 0
19.415 Professional and Cultural Exchange Programs - Citizen Exchanges $147,710 - 0
93.600 Head Start $139,209 Yes 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $133,512 - 0
10.762 Solid Waste Management Grants $124,583 - 0
17.259 Wia Youth Activities $115,910 - 0
14.267 Continuum of Care Program $78,347 - 0
11.307 Economic Adjustment Assistance $70,569 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $60,593 - 0
17.274 Youthbuild $53,257 - 0
10.446 Rural Community Development Initiative $49,184 - 0
66.436 Surveys, Studies, Investigations, Demonstrations, and Training Grants and Cooperative Agreements - Section 104(b)(3) of the Clean Water Act $42,537 - 0
64.033 Va Supportive Services for Veteran Families Program $40,150 - 0
10.351 Rural Business Development Grant $38,137 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $32,453 - 0
81.042 Weatherization Assistance for Low-Income Persons $31,133 - 0
93.053 Nutrition Services Incentive Program $30,044 - 0
14.169 Housing Counseling Assistance Program $22,511 - 0
10.862 Household Water Well System Grant Program $20,742 - 0
10.181 Ams - Pandemic Response and Safety Grants Program/ Ams - Farmworker and Meatpacking Worker Relief Grant Program $11,114 - 0
66.445 Innovative Water Infrastructure Workforce Development Program (sdwa 1459e) $8,484 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $5,233 - 0
10.761 Technical Assistance and Training Grants $4,505 - 0
93.568 Low-Income Home Energy Assistance $3,370 - 0
66.203 Environmental Finance Center Grants $2,806 - 0
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $149 - 0
93.570 Community Services Block Grant_discretionary Awards $62 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $-60,386 - 0

Contacts

Name Title Type
NJFNHGSBUJU1 David Chimahusky Auditee
8007759767 Mary Pockl Auditor
No contacts on file

Notes to SEFA

Title: BALANCE OF OUTSTANDING LOANS Accounting Policies: A. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Great Lakes Community Action Partnership under programs of the federal government for the fiscal 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 (CFR) 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 Great Lakes Community Action Partnership, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Great Lakes Community Action Partnership. B. The Schedule of Expenditures of Federal Awards was prepared using 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 shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: Great Lakes Community Action Partnership has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The United States Department of Agriculture (USDA) Facility Loan Grant, which was reported in previous years under Assistance Listing Number 10.766, has an outstanding loan balance of $3,388,421 at September 30, 2023.
Title: ADDITIONAL FEDERAL GRANT/EXPENDITURES INFORMATION Accounting Policies: A. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Great Lakes Community Action Partnership under programs of the federal government for the fiscal 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 (CFR) 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 Great Lakes Community Action Partnership, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Great Lakes Community Action Partnership. B. The Schedule of Expenditures of Federal Awards was prepared using 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 shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: Great Lakes Community Action Partnership has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. A. N/A – indicates no pass-through number assigned by the grantor. B. Expense amounts that are reported on the Schedule of Expenditures of Federal Awards include expenses for capital items purchased with grant funds.

Finding Details

Finding 2023-002
Finding 2023-002 – Federal Funding Accountability and Transparency Act Reporting (Significant Deficiency) Federal Agency: U. S. Department of Health and Human Services Pass-through Agency: N/A Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05HP000472-02-00; 05HP000472-03-00; 05HE000430-01-C5 (COVID-19); 05HE000430-01-C6 (COVID-19) Category of Finding: Reporting Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), modified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition and Context – During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that the FFATA reporting to FSRS was not completed for the subrecipient tested. (See Schedule of Findings and Questioned Costs for table). Cause – Great Lakes Community Action Partnership’s internal controls failed to detect that the FFATA reporting had not been performed. Effect – Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned Costs – None Repeat Finding – No Recommendation – Great Lakes Community Action Partnership should evaluate each award for applicability of FFATA reporting and develop processes and internal controls to ensure proper submission of reports in accordance with the requirements of the Federal Funding Accountability and Transparency Act. View of Responsible Officials – Management agrees with this finding. Please see Management’s Corrective Action Plan.
Finding 2023-002
Finding 2023-002 – Federal Funding Accountability and Transparency Act Reporting (Significant Deficiency) Federal Agency: U. S. Department of Health and Human Services Pass-through Agency: N/A Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05HP000472-02-00; 05HP000472-03-00; 05HE000430-01-C5 (COVID-19); 05HE000430-01-C6 (COVID-19) Category of Finding: Reporting Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), modified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition and Context – During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that the FFATA reporting to FSRS was not completed for the subrecipient tested. (See Schedule of Findings and Questioned Costs for table). Cause – Great Lakes Community Action Partnership’s internal controls failed to detect that the FFATA reporting had not been performed. Effect – Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned Costs – None Repeat Finding – No Recommendation – Great Lakes Community Action Partnership should evaluate each award for applicability of FFATA reporting and develop processes and internal controls to ensure proper submission of reports in accordance with the requirements of the Federal Funding Accountability and Transparency Act. View of Responsible Officials – Management agrees with this finding. Please see Management’s Corrective Action Plan.
Finding 2023-002
Finding 2023-002 – Federal Funding Accountability and Transparency Act Reporting (Significant Deficiency) Federal Agency: U. S. Department of Health and Human Services Pass-through Agency: N/A Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05HP000472-02-00; 05HP000472-03-00; 05HE000430-01-C5 (COVID-19); 05HE000430-01-C6 (COVID-19) Category of Finding: Reporting Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), modified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition and Context – During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that the FFATA reporting to FSRS was not completed for the subrecipient tested. (See Schedule of Findings and Questioned Costs for table). Cause – Great Lakes Community Action Partnership’s internal controls failed to detect that the FFATA reporting had not been performed. Effect – Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned Costs – None Repeat Finding – No Recommendation – Great Lakes Community Action Partnership should evaluate each award for applicability of FFATA reporting and develop processes and internal controls to ensure proper submission of reports in accordance with the requirements of the Federal Funding Accountability and Transparency Act. View of Responsible Officials – Management agrees with this finding. Please see Management’s Corrective Action Plan.
Finding 2023-002
Finding 2023-002 – Federal Funding Accountability and Transparency Act Reporting (Significant Deficiency) Federal Agency: U. S. Department of Health and Human Services Pass-through Agency: N/A Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05HP000472-02-00; 05HP000472-03-00; 05HE000430-01-C5 (COVID-19); 05HE000430-01-C6 (COVID-19) Category of Finding: Reporting Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), modified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition and Context – During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that the FFATA reporting to FSRS was not completed for the subrecipient tested. (See Schedule of Findings and Questioned Costs for table). Cause – Great Lakes Community Action Partnership’s internal controls failed to detect that the FFATA reporting had not been performed. Effect – Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned Costs – None Repeat Finding – No Recommendation – Great Lakes Community Action Partnership should evaluate each award for applicability of FFATA reporting and develop processes and internal controls to ensure proper submission of reports in accordance with the requirements of the Federal Funding Accountability and Transparency Act. View of Responsible Officials – Management agrees with this finding. Please see Management’s Corrective Action Plan.
Finding 2023-002
Finding 2023-002 – Federal Funding Accountability and Transparency Act Reporting (Significant Deficiency) Federal Agency: U. S. Department of Health and Human Services Pass-through Agency: N/A Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05HP000472-02-00; 05HP000472-03-00; 05HE000430-01-C5 (COVID-19); 05HE000430-01-C6 (COVID-19) Category of Finding: Reporting Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), modified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition and Context – During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that the FFATA reporting to FSRS was not completed for the subrecipient tested. (See Schedule of Findings and Questioned Costs for table). Cause – Great Lakes Community Action Partnership’s internal controls failed to detect that the FFATA reporting had not been performed. Effect – Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned Costs – None Repeat Finding – No Recommendation – Great Lakes Community Action Partnership should evaluate each award for applicability of FFATA reporting and develop processes and internal controls to ensure proper submission of reports in accordance with the requirements of the Federal Funding Accountability and Transparency Act. View of Responsible Officials – Management agrees with this finding. Please see Management’s Corrective Action Plan.
Finding 2023-002
Finding 2023-002 – Federal Funding Accountability and Transparency Act Reporting (Significant Deficiency) Federal Agency: U. S. Department of Health and Human Services Pass-through Agency: N/A Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05HP000472-02-00; 05HP000472-03-00; 05HE000430-01-C5 (COVID-19); 05HE000430-01-C6 (COVID-19) Category of Finding: Reporting Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), modified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition and Context – During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that the FFATA reporting to FSRS was not completed for the subrecipient tested. (See Schedule of Findings and Questioned Costs for table). Cause – Great Lakes Community Action Partnership’s internal controls failed to detect that the FFATA reporting had not been performed. Effect – Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned Costs – None Repeat Finding – No Recommendation – Great Lakes Community Action Partnership should evaluate each award for applicability of FFATA reporting and develop processes and internal controls to ensure proper submission of reports in accordance with the requirements of the Federal Funding Accountability and Transparency Act. View of Responsible Officials – Management agrees with this finding. Please see Management’s Corrective Action Plan.
Finding 2023-002
Finding 2023-002 – Federal Funding Accountability and Transparency Act Reporting (Significant Deficiency) Federal Agency: U. S. Department of Health and Human Services Pass-through Agency: N/A Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05HP000472-02-00; 05HP000472-03-00; 05HE000430-01-C5 (COVID-19); 05HE000430-01-C6 (COVID-19) Category of Finding: Reporting Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), modified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition and Context – During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that the FFATA reporting to FSRS was not completed for the subrecipient tested. (See Schedule of Findings and Questioned Costs for table). Cause – Great Lakes Community Action Partnership’s internal controls failed to detect that the FFATA reporting had not been performed. Effect – Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned Costs – None Repeat Finding – No Recommendation – Great Lakes Community Action Partnership should evaluate each award for applicability of FFATA reporting and develop processes and internal controls to ensure proper submission of reports in accordance with the requirements of the Federal Funding Accountability and Transparency Act. View of Responsible Officials – Management agrees with this finding. Please see Management’s Corrective Action Plan.
Finding 2023-002
Finding 2023-002 – Federal Funding Accountability and Transparency Act Reporting (Significant Deficiency) Federal Agency: U. S. Department of Health and Human Services Pass-through Agency: N/A Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05HP000472-02-00; 05HP000472-03-00; 05HE000430-01-C5 (COVID-19); 05HE000430-01-C6 (COVID-19) Category of Finding: Reporting Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), modified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition and Context – During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that the FFATA reporting to FSRS was not completed for the subrecipient tested. (See Schedule of Findings and Questioned Costs for table). Cause – Great Lakes Community Action Partnership’s internal controls failed to detect that the FFATA reporting had not been performed. Effect – Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned Costs – None Repeat Finding – No Recommendation – Great Lakes Community Action Partnership should evaluate each award for applicability of FFATA reporting and develop processes and internal controls to ensure proper submission of reports in accordance with the requirements of the Federal Funding Accountability and Transparency Act. View of Responsible Officials – Management agrees with this finding. Please see Management’s Corrective Action Plan.