Audit 314984

FY End
2023-12-31
Total Expended
$7.64M
Findings
20
Programs
14
Year: 2023 Accepted: 2024-07-12

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
478313 2023-001 Significant Deficiency - AB
478314 2023-001 Significant Deficiency - AB
478315 2023-001 Significant Deficiency - AB
478316 2023-001 Significant Deficiency - AB
478317 2023-001 Significant Deficiency - AB
478318 2023-001 Significant Deficiency - AB
478319 2023-001 Significant Deficiency - AB
478320 2023-001 Significant Deficiency - AB
478321 2023-001 Significant Deficiency - AB
478322 2023-001 Significant Deficiency - AB
1054755 2023-001 Significant Deficiency - AB
1054756 2023-001 Significant Deficiency - AB
1054757 2023-001 Significant Deficiency - AB
1054758 2023-001 Significant Deficiency - AB
1054759 2023-001 Significant Deficiency - AB
1054760 2023-001 Significant Deficiency - AB
1054761 2023-001 Significant Deficiency - AB
1054762 2023-001 Significant Deficiency - AB
1054763 2023-001 Significant Deficiency - AB
1054764 2023-001 Significant Deficiency - AB

Contacts

Name Title Type
UGD9JGAMWL23 Ann Joppru Auditee
2187459140 Matt Laughlin Auditor
No contacts on file

Notes to SEFA

Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the modified accrual basis of accounting, which is described in Note 1 to the Commission's basic financial statements. 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 Commission has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Commission has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Commission's indirect cost allocation plan provides for allocation of personnel fringe benefits and indirect expenses with rates of 39.74% and 14.00% respectively. The amounts shown in the financial statements for personnel fringe benefits and indirect expenses have been adjusted to represent actual rates at 38.15% and 14.41%, respectively. The indirect cost allocation plan was prepared in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the modified accrual basis of accounting, which is described in Note 1 to the Commission's basic financial statements. 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 Commission has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal award activity of the Northwest Regional Development Commission. The information in this schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in the preparation of the basic financial statements.
Title: Revolving Loan Fund Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the modified accrual basis of accounting, which is described in Note 1 to the Commission's basic financial statements. 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 Commission has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The value of the Revolving Loan Fund Program at December 31, 2023 was calculated as follows: See the Notes to the SEFA for chart/table

Finding Details

Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.