FAC Explorer

Audit 316465

FY End
2023-12-31
Total Expended
$1.80M
Findings
8
Programs
4
Organization: The Sustainable Workplace Alliance, Inc. (FL)
Year: 2023 Accepted: 2024-08-01
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
480236 2023-001 Significant Deficiency - I
480237 2023-001 Significant Deficiency - I
480238 2023-001 Significant Deficiency - I
480239 2023-001 Significant Deficiency - I
1056678 2023-001 Significant Deficiency - I
1056679 2023-001 Significant Deficiency - I
1056680 2023-001 Significant Deficiency - I
1056681 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $161,844 Yes 1
93.142 Niehs Hazardous Waste Worker Health and Safety Training $68,805 - 0
17.502 Occupational Safety and Health_susan Harwood Training Grants $63,374 - 0
66.815 Environmental Workforce Development and Job Training Cooperative Agreements $32,546 - 0

Contacts

Name Title Type
JBN2Z258VHH2 David Casavant Auditee
8636764100 Tori Lehman Auditor
No contacts on file

Notes to SEFA

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Sustainable Workplace Alliance, Inc. 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 2 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 The Sustainable Workplace Alliance, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Sustainable Workplace Alliance, Inc. The Organization maintains separate general ledger accounts for each grant. There were no noncash awards in the current year. De Minimis Rate Used: Y Rate Explanation: The Sustainable Workplace Alliance, 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.

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of Transportation Program Title: Interagency Hazardous Materials Public Sector Training and Planning Grants Assistance Listing Number: 20.703 Award Period: October 1, 2022 – September 30, 2024 • Significant Deficiency in Internal Control over Compliance Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction Condition: CLA noted during testing of various vendors for Suspension and Debarment testing in connection with the single audit that SWA did not provide sufficient support noting that proper vendor checks were completed prior to doing business. SWA provided signed reports noting that sam.gov checks were complete, however, these forms lacked evidence as to when the checks were completed and therefore CLA was unable to verify that these checks were done at the appropriate time. CLA recommends that a date field be included on internal forms to support documentation of when checks were completed. Questioned costs: N/A Context: Sample of 5 vendors chosen with transactions throughout the granting period, inside the fiscal year. Cause: Verification date not included on internal sam.gov verification forms. Repeat finding: No Recommendation: We recommend that a date filed be included on SWA prepared sam.gov search forms to document when searches were complete. Views of responsible officials and planned corrective actions: No disagreement.
Finding 2023-001
Federal Agency: U.S. Department of Transportation Program Title: Interagency Hazardous Materials Public Sector Training and Planning Grants Assistance Listing Number: 20.703 Award Period: October 1, 2022 – September 30, 2024 • Significant Deficiency in Internal Control over Compliance Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction Condition: CLA noted during testing of various vendors for Suspension and Debarment testing in connection with the single audit that SWA did not provide sufficient support noting that proper vendor checks were completed prior to doing business. SWA provided signed reports noting that sam.gov checks were complete, however, these forms lacked evidence as to when the checks were completed and therefore CLA was unable to verify that these checks were done at the appropriate time. CLA recommends that a date field be included on internal forms to support documentation of when checks were completed. Questioned costs: N/A Context: Sample of 5 vendors chosen with transactions throughout the granting period, inside the fiscal year. Cause: Verification date not included on internal sam.gov verification forms. Repeat finding: No Recommendation: We recommend that a date filed be included on SWA prepared sam.gov search forms to document when searches were complete. Views of responsible officials and planned corrective actions: No disagreement.
Finding 2023-001
Federal Agency: U.S. Department of Transportation Program Title: Interagency Hazardous Materials Public Sector Training and Planning Grants Assistance Listing Number: 20.703 Award Period: October 1, 2022 – September 30, 2024 • Significant Deficiency in Internal Control over Compliance Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction Condition: CLA noted during testing of various vendors for Suspension and Debarment testing in connection with the single audit that SWA did not provide sufficient support noting that proper vendor checks were completed prior to doing business. SWA provided signed reports noting that sam.gov checks were complete, however, these forms lacked evidence as to when the checks were completed and therefore CLA was unable to verify that these checks were done at the appropriate time. CLA recommends that a date field be included on internal forms to support documentation of when checks were completed. Questioned costs: N/A Context: Sample of 5 vendors chosen with transactions throughout the granting period, inside the fiscal year. Cause: Verification date not included on internal sam.gov verification forms. Repeat finding: No Recommendation: We recommend that a date filed be included on SWA prepared sam.gov search forms to document when searches were complete. Views of responsible officials and planned corrective actions: No disagreement.
Finding 2023-001
Federal Agency: U.S. Department of Transportation Program Title: Interagency Hazardous Materials Public Sector Training and Planning Grants Assistance Listing Number: 20.703 Award Period: October 1, 2022 – September 30, 2024 • Significant Deficiency in Internal Control over Compliance Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction Condition: CLA noted during testing of various vendors for Suspension and Debarment testing in connection with the single audit that SWA did not provide sufficient support noting that proper vendor checks were completed prior to doing business. SWA provided signed reports noting that sam.gov checks were complete, however, these forms lacked evidence as to when the checks were completed and therefore CLA was unable to verify that these checks were done at the appropriate time. CLA recommends that a date field be included on internal forms to support documentation of when checks were completed. Questioned costs: N/A Context: Sample of 5 vendors chosen with transactions throughout the granting period, inside the fiscal year. Cause: Verification date not included on internal sam.gov verification forms. Repeat finding: No Recommendation: We recommend that a date filed be included on SWA prepared sam.gov search forms to document when searches were complete. Views of responsible officials and planned corrective actions: No disagreement.
Finding 2023-001
Federal Agency: U.S. Department of Transportation Program Title: Interagency Hazardous Materials Public Sector Training and Planning Grants Assistance Listing Number: 20.703 Award Period: October 1, 2022 – September 30, 2024 • Significant Deficiency in Internal Control over Compliance Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction Condition: CLA noted during testing of various vendors for Suspension and Debarment testing in connection with the single audit that SWA did not provide sufficient support noting that proper vendor checks were completed prior to doing business. SWA provided signed reports noting that sam.gov checks were complete, however, these forms lacked evidence as to when the checks were completed and therefore CLA was unable to verify that these checks were done at the appropriate time. CLA recommends that a date field be included on internal forms to support documentation of when checks were completed. Questioned costs: N/A Context: Sample of 5 vendors chosen with transactions throughout the granting period, inside the fiscal year. Cause: Verification date not included on internal sam.gov verification forms. Repeat finding: No Recommendation: We recommend that a date filed be included on SWA prepared sam.gov search forms to document when searches were complete. Views of responsible officials and planned corrective actions: No disagreement.
Finding 2023-001
Federal Agency: U.S. Department of Transportation Program Title: Interagency Hazardous Materials Public Sector Training and Planning Grants Assistance Listing Number: 20.703 Award Period: October 1, 2022 – September 30, 2024 • Significant Deficiency in Internal Control over Compliance Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction Condition: CLA noted during testing of various vendors for Suspension and Debarment testing in connection with the single audit that SWA did not provide sufficient support noting that proper vendor checks were completed prior to doing business. SWA provided signed reports noting that sam.gov checks were complete, however, these forms lacked evidence as to when the checks were completed and therefore CLA was unable to verify that these checks were done at the appropriate time. CLA recommends that a date field be included on internal forms to support documentation of when checks were completed. Questioned costs: N/A Context: Sample of 5 vendors chosen with transactions throughout the granting period, inside the fiscal year. Cause: Verification date not included on internal sam.gov verification forms. Repeat finding: No Recommendation: We recommend that a date filed be included on SWA prepared sam.gov search forms to document when searches were complete. Views of responsible officials and planned corrective actions: No disagreement.
Finding 2023-001
Federal Agency: U.S. Department of Transportation Program Title: Interagency Hazardous Materials Public Sector Training and Planning Grants Assistance Listing Number: 20.703 Award Period: October 1, 2022 – September 30, 2024 • Significant Deficiency in Internal Control over Compliance Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction Condition: CLA noted during testing of various vendors for Suspension and Debarment testing in connection with the single audit that SWA did not provide sufficient support noting that proper vendor checks were completed prior to doing business. SWA provided signed reports noting that sam.gov checks were complete, however, these forms lacked evidence as to when the checks were completed and therefore CLA was unable to verify that these checks were done at the appropriate time. CLA recommends that a date field be included on internal forms to support documentation of when checks were completed. Questioned costs: N/A Context: Sample of 5 vendors chosen with transactions throughout the granting period, inside the fiscal year. Cause: Verification date not included on internal sam.gov verification forms. Repeat finding: No Recommendation: We recommend that a date filed be included on SWA prepared sam.gov search forms to document when searches were complete. Views of responsible officials and planned corrective actions: No disagreement.
Finding 2023-001
Federal Agency: U.S. Department of Transportation Program Title: Interagency Hazardous Materials Public Sector Training and Planning Grants Assistance Listing Number: 20.703 Award Period: October 1, 2022 – September 30, 2024 • Significant Deficiency in Internal Control over Compliance Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction Condition: CLA noted during testing of various vendors for Suspension and Debarment testing in connection with the single audit that SWA did not provide sufficient support noting that proper vendor checks were completed prior to doing business. SWA provided signed reports noting that sam.gov checks were complete, however, these forms lacked evidence as to when the checks were completed and therefore CLA was unable to verify that these checks were done at the appropriate time. CLA recommends that a date field be included on internal forms to support documentation of when checks were completed. Questioned costs: N/A Context: Sample of 5 vendors chosen with transactions throughout the granting period, inside the fiscal year. Cause: Verification date not included on internal sam.gov verification forms. Repeat finding: No Recommendation: We recommend that a date filed be included on SWA prepared sam.gov search forms to document when searches were complete. Views of responsible officials and planned corrective actions: No disagreement.