Audit 318291

FY End
2023-11-30
Total Expended
$12.49M
Findings
12
Programs
6
Year: 2023 Accepted: 2024-08-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
485516 2023-001 Significant Deficiency Yes L
485517 2023-001 Significant Deficiency Yes L
485518 2023-001 Significant Deficiency Yes L
485519 2023-001 Significant Deficiency Yes L
485520 2023-001 Significant Deficiency Yes L
485521 2023-001 Significant Deficiency Yes L
1061958 2023-001 Significant Deficiency Yes L
1061959 2023-001 Significant Deficiency Yes L
1061960 2023-001 Significant Deficiency Yes L
1061961 2023-001 Significant Deficiency Yes L
1061962 2023-001 Significant Deficiency Yes L
1061963 2023-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.600 Head Start $8.64M Yes 1
93.568 Low-Income Home Energy Assistance $472,147 Yes 1
93.569 Community Services Block Grant $420,563 - 0
10.558 Child and Adult Care Food Program $341,135 - 0
93.499 Low Income Household Water Assistance Program $308,276 - 0
81.042 Weatherization Assistance for Low-Income Persons $270,465 - 0

Contacts

Name Title Type
QA8HEH6FZTB9 Keith Dean Auditee
8504384021 Molly Murphy Auditor
No contacts on file

Notes to SEFA

Accounting Policies: This schedule is presented on the accrual basis of accounting in accordance with generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The Committee does not use the 10% de minimis cost rate.

Finding Details

Criteria: According to “A Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination no later than six months after the close of the fiscal year. Condition: As in 2018, 2019, 2020, 2021, and 2022, in fiscal year 2023, the Committee did not submit their indirect cost rate proposal by the required deadline of May 31, 2024. Cause: The Committee waits for the annual audit to be completed before preparing the indirect cost rate proposal. The annual audit was not completed prior to May 31, 2024. Effect: The Committee is not in compliance with annual Office of Cost Determination’s requirements for their federal indirect cost rate agreement. Recommendation: We recommend that the Committee establish a checklist for significant reporting and submission dates, including the date for submission of the indirect cost rate proposal. Management’s Response: A reporting and submission calendar is established and being followed.
Criteria: According to “A Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination no later than six months after the close of the fiscal year. Condition: As in 2018, 2019, 2020, 2021, and 2022, in fiscal year 2023, the Committee did not submit their indirect cost rate proposal by the required deadline of May 31, 2024. Cause: The Committee waits for the annual audit to be completed before preparing the indirect cost rate proposal. The annual audit was not completed prior to May 31, 2024. Effect: The Committee is not in compliance with annual Office of Cost Determination’s requirements for their federal indirect cost rate agreement. Recommendation: We recommend that the Committee establish a checklist for significant reporting and submission dates, including the date for submission of the indirect cost rate proposal. Management’s Response: A reporting and submission calendar is established and being followed.
Criteria: According to “A Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination no later than six months after the close of the fiscal year. Condition: As in 2018, 2019, 2020, 2021, and 2022, in fiscal year 2023, the Committee did not submit their indirect cost rate proposal by the required deadline of May 31, 2024. Cause: The Committee waits for the annual audit to be completed before preparing the indirect cost rate proposal. The annual audit was not completed prior to May 31, 2024. Effect: The Committee is not in compliance with annual Office of Cost Determination’s requirements for their federal indirect cost rate agreement. Recommendation: We recommend that the Committee establish a checklist for significant reporting and submission dates, including the date for submission of the indirect cost rate proposal. Management’s Response: A reporting and submission calendar is established and being followed.
Criteria: According to “A Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination no later than six months after the close of the fiscal year. Condition: As in 2018, 2019, 2020, 2021, and 2022, in fiscal year 2023, the Committee did not submit their indirect cost rate proposal by the required deadline of May 31, 2024. Cause: The Committee waits for the annual audit to be completed before preparing the indirect cost rate proposal. The annual audit was not completed prior to May 31, 2024. Effect: The Committee is not in compliance with annual Office of Cost Determination’s requirements for their federal indirect cost rate agreement. Recommendation: We recommend that the Committee establish a checklist for significant reporting and submission dates, including the date for submission of the indirect cost rate proposal. Management’s Response: A reporting and submission calendar is established and being followed.
Criteria: According to “A Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination no later than six months after the close of the fiscal year. Condition: As in 2018, 2019, 2020, 2021, and 2022, in fiscal year 2023, the Committee did not submit their indirect cost rate proposal by the required deadline of May 31, 2024. Cause: The Committee waits for the annual audit to be completed before preparing the indirect cost rate proposal. The annual audit was not completed prior to May 31, 2024. Effect: The Committee is not in compliance with annual Office of Cost Determination’s requirements for their federal indirect cost rate agreement. Recommendation: We recommend that the Committee establish a checklist for significant reporting and submission dates, including the date for submission of the indirect cost rate proposal. Management’s Response: A reporting and submission calendar is established and being followed.
Criteria: According to “A Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination no later than six months after the close of the fiscal year. Condition: As in 2018, 2019, 2020, 2021, and 2022, in fiscal year 2023, the Committee did not submit their indirect cost rate proposal by the required deadline of May 31, 2024. Cause: The Committee waits for the annual audit to be completed before preparing the indirect cost rate proposal. The annual audit was not completed prior to May 31, 2024. Effect: The Committee is not in compliance with annual Office of Cost Determination’s requirements for their federal indirect cost rate agreement. Recommendation: We recommend that the Committee establish a checklist for significant reporting and submission dates, including the date for submission of the indirect cost rate proposal. Management’s Response: A reporting and submission calendar is established and being followed.
Criteria: According to “A Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination no later than six months after the close of the fiscal year. Condition: As in 2018, 2019, 2020, 2021, and 2022, in fiscal year 2023, the Committee did not submit their indirect cost rate proposal by the required deadline of May 31, 2024. Cause: The Committee waits for the annual audit to be completed before preparing the indirect cost rate proposal. The annual audit was not completed prior to May 31, 2024. Effect: The Committee is not in compliance with annual Office of Cost Determination’s requirements for their federal indirect cost rate agreement. Recommendation: We recommend that the Committee establish a checklist for significant reporting and submission dates, including the date for submission of the indirect cost rate proposal. Management’s Response: A reporting and submission calendar is established and being followed.
Criteria: According to “A Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination no later than six months after the close of the fiscal year. Condition: As in 2018, 2019, 2020, 2021, and 2022, in fiscal year 2023, the Committee did not submit their indirect cost rate proposal by the required deadline of May 31, 2024. Cause: The Committee waits for the annual audit to be completed before preparing the indirect cost rate proposal. The annual audit was not completed prior to May 31, 2024. Effect: The Committee is not in compliance with annual Office of Cost Determination’s requirements for their federal indirect cost rate agreement. Recommendation: We recommend that the Committee establish a checklist for significant reporting and submission dates, including the date for submission of the indirect cost rate proposal. Management’s Response: A reporting and submission calendar is established and being followed.
Criteria: According to “A Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination no later than six months after the close of the fiscal year. Condition: As in 2018, 2019, 2020, 2021, and 2022, in fiscal year 2023, the Committee did not submit their indirect cost rate proposal by the required deadline of May 31, 2024. Cause: The Committee waits for the annual audit to be completed before preparing the indirect cost rate proposal. The annual audit was not completed prior to May 31, 2024. Effect: The Committee is not in compliance with annual Office of Cost Determination’s requirements for their federal indirect cost rate agreement. Recommendation: We recommend that the Committee establish a checklist for significant reporting and submission dates, including the date for submission of the indirect cost rate proposal. Management’s Response: A reporting and submission calendar is established and being followed.
Criteria: According to “A Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination no later than six months after the close of the fiscal year. Condition: As in 2018, 2019, 2020, 2021, and 2022, in fiscal year 2023, the Committee did not submit their indirect cost rate proposal by the required deadline of May 31, 2024. Cause: The Committee waits for the annual audit to be completed before preparing the indirect cost rate proposal. The annual audit was not completed prior to May 31, 2024. Effect: The Committee is not in compliance with annual Office of Cost Determination’s requirements for their federal indirect cost rate agreement. Recommendation: We recommend that the Committee establish a checklist for significant reporting and submission dates, including the date for submission of the indirect cost rate proposal. Management’s Response: A reporting and submission calendar is established and being followed.
Criteria: According to “A Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination no later than six months after the close of the fiscal year. Condition: As in 2018, 2019, 2020, 2021, and 2022, in fiscal year 2023, the Committee did not submit their indirect cost rate proposal by the required deadline of May 31, 2024. Cause: The Committee waits for the annual audit to be completed before preparing the indirect cost rate proposal. The annual audit was not completed prior to May 31, 2024. Effect: The Committee is not in compliance with annual Office of Cost Determination’s requirements for their federal indirect cost rate agreement. Recommendation: We recommend that the Committee establish a checklist for significant reporting and submission dates, including the date for submission of the indirect cost rate proposal. Management’s Response: A reporting and submission calendar is established and being followed.
Criteria: According to “A Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination no later than six months after the close of the fiscal year. Condition: As in 2018, 2019, 2020, 2021, and 2022, in fiscal year 2023, the Committee did not submit their indirect cost rate proposal by the required deadline of May 31, 2024. Cause: The Committee waits for the annual audit to be completed before preparing the indirect cost rate proposal. The annual audit was not completed prior to May 31, 2024. Effect: The Committee is not in compliance with annual Office of Cost Determination’s requirements for their federal indirect cost rate agreement. Recommendation: We recommend that the Committee establish a checklist for significant reporting and submission dates, including the date for submission of the indirect cost rate proposal. Management’s Response: A reporting and submission calendar is established and being followed.