FAC Explorer

Audit 316622

FY End
2020-10-31
Total Expended
$1.28M
Findings
2
Programs
1
Organization: National Council for Preservation Education (KY)
Year: 2020 Accepted: 2024-08-05
Auditor: Hicks & Associates CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
480391 2020-001 Material Weakness Yes E
1056833 2020-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
15.946 Cultural Resources Management $1.28M Yes 1

Contacts

Name Title Type
RVZJTJDJ8P87 Doug, Appler Auditee
8592576411 David Hicks Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of National Council for Preservation Education (NCPE) and is presented on the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. NCPE has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2020-001
2020-001 – Eligibility Criteria: Internal controls should be in place to monitor the disbursement of grant monies to individuals that are eligible for the internship including, but not limited to, the safekeeping of the records related to their eligibility and the awarding federal program. Condition: We noted that applications and/or award letters were not available for a sample of individuals receiving grant monies and therefore, we were unable to determine if the individuals were eligible for the award. Cause: A sample of records needed to support internship expense and individual eligibility for the year ended October 31, 2020 were unable to be located by management. Effect: We were unable to determine if any potential abuse or noncompliance of the related federal program occurred. Questioned Costs: $70,150 Identification of Repeat Finding: This is a repeat finding that was listed in the audit report for the year ended October 31, 2019. The prior year audit finding number is 2019-001. Recommendation: NCPE should have internal controls in place for the retention of federal program records. NCPE should also have procedures in place to allow for the review of an individual’s eligibility to receive a federal award. Management’s Views and Corrective Action Plan: Management’s views and corrective action plan is included at the end of this report after the schedule of prior audit findings and questioned costs.
Finding 2020-001
2020-001 – Eligibility Criteria: Internal controls should be in place to monitor the disbursement of grant monies to individuals that are eligible for the internship including, but not limited to, the safekeeping of the records related to their eligibility and the awarding federal program. Condition: We noted that applications and/or award letters were not available for a sample of individuals receiving grant monies and therefore, we were unable to determine if the individuals were eligible for the award. Cause: A sample of records needed to support internship expense and individual eligibility for the year ended October 31, 2020 were unable to be located by management. Effect: We were unable to determine if any potential abuse or noncompliance of the related federal program occurred. Questioned Costs: $70,150 Identification of Repeat Finding: This is a repeat finding that was listed in the audit report for the year ended October 31, 2019. The prior year audit finding number is 2019-001. Recommendation: NCPE should have internal controls in place for the retention of federal program records. NCPE should also have procedures in place to allow for the review of an individual’s eligibility to receive a federal award. Management’s Views and Corrective Action Plan: Management’s views and corrective action plan is included at the end of this report after the schedule of prior audit findings and questioned costs.