FAC Explorer

Audit 314970

FY End
2023-12-31
Total Expended
$1.11M
Findings
2
Programs
10
Organization: National Association of Counties Research Foundation (DC)
Year: 2023 Accepted: 2024-07-11
Auditor: Bdo

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478280 2023-001 Significant Deficiency - L
1054722 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
11.307 Building Resilient Economies in Coal Communities (brecc) Community of Practice Initiative $632,839 Yes 1
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $119,409 - 0
16.738 Justice for All $111,103 - 0
16.540 Juvenile Justice and Delinquency Prevention $85,342 - 0
11.307 Economic Recovery Corps Award $82,748 Yes 0
81.117 Icma Solsmart $32,184 - 0
93.242 Stepping Up Evaluation $19,607 - 0
16.827 Justice Counts $16,222 - 0
45.024 Creative Counties $5,451 - 0
16.827 Stepping Up Supplemental $4,875 - 0

Contacts

Name Title Type
DGNNL7Q4LLL3 Janet Fernandes Auditee
2029424255 Divya Gadre Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in 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. De Minimis Rate Used: N Rate Explanation: The Foundation elected not 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 National Association of Counties Research Foundation (the “Foundation”) under programs of the federal government 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 Foundation, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Foundation.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported in 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. De Minimis Rate Used: N Rate Explanation: The Foundation elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported in 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.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported in 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. De Minimis Rate Used: N Rate Explanation: The Foundation elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Foundation elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
FFATA Reporting Information on Federal Program - Program Name: Building Resilient Economies in Coal Communities (BRECC) Community of Practice Initiative Assistance Listing Number: 11.307 Agency: Department of Commerce - Economic Development Administration Grant Award Number: ED22HDQ3070080 Year: 2023 Criteria or Specific Requirement – In accordance with the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the "Transparency Act" that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of S30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The prime awardee is required to file a Transparency Act sub-award report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition - The Foundation did not submit the required subrecipient information within the prescribed timeline. This information should include the subrecipient's name, the amount of the subaward, the subrecipient's DUNS number, the primary location of the subrecipient, and other relevant data as required by FFATA. Cause – Management's internal processes and procedures related to the identification of reporting requirements did not allow the Foundation to identify, on a timely basis, the requirement to complete the FFATA reporting. Effect or Potential Effect - Failure to report subrecipient information in a timely manner can result in a lack of transparency and accountability, which is contrary to the intent of FFATA. It may also lead to potential noncompliance with federal regulations and could affect future funding. Questioned Costs - Not determinable. Context – The population consists of two subrecipients for the major program. The foundation did not submit the required FFATA reporting for these two subrecipients. Recommendation – The Foundation should establish and implement procedures to ensure that all FFATA reporting requirements are met in a timely manner. This includes training for relevant staff on FFATA compliance, regular reviews of reporting deadlines, and the establishment of internal controls to ensure complete and accurate reporting of subaward information. Views of Responsible Officials – The Foundation agrees with the finding. Upon becoming aware of these obligations, efforts were immediately made to comply. The Foundation reached out to the grantor for guidance and took proactive steps, and the subrecipient information was subsequently added to the system to ensure compliance.
Finding 2023-001
FFATA Reporting Information on Federal Program - Program Name: Building Resilient Economies in Coal Communities (BRECC) Community of Practice Initiative Assistance Listing Number: 11.307 Agency: Department of Commerce - Economic Development Administration Grant Award Number: ED22HDQ3070080 Year: 2023 Criteria or Specific Requirement – In accordance with the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the "Transparency Act" that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of S30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The prime awardee is required to file a Transparency Act sub-award report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition - The Foundation did not submit the required subrecipient information within the prescribed timeline. This information should include the subrecipient's name, the amount of the subaward, the subrecipient's DUNS number, the primary location of the subrecipient, and other relevant data as required by FFATA. Cause – Management's internal processes and procedures related to the identification of reporting requirements did not allow the Foundation to identify, on a timely basis, the requirement to complete the FFATA reporting. Effect or Potential Effect - Failure to report subrecipient information in a timely manner can result in a lack of transparency and accountability, which is contrary to the intent of FFATA. It may also lead to potential noncompliance with federal regulations and could affect future funding. Questioned Costs - Not determinable. Context – The population consists of two subrecipients for the major program. The foundation did not submit the required FFATA reporting for these two subrecipients. Recommendation – The Foundation should establish and implement procedures to ensure that all FFATA reporting requirements are met in a timely manner. This includes training for relevant staff on FFATA compliance, regular reviews of reporting deadlines, and the establishment of internal controls to ensure complete and accurate reporting of subaward information. Views of Responsible Officials – The Foundation agrees with the finding. Upon becoming aware of these obligations, efforts were immediately made to comply. The Foundation reached out to the grantor for guidance and took proactive steps, and the subrecipient information was subsequently added to the system to ensure compliance.