FAC Explorer

Audit 321306

FY End
2023-12-31
Total Expended
$2.26M
Findings
4
Programs
10
Organization: Association of Africans Living in Vermont, Inc. (VT)
Year: 2023 Accepted: 2024-09-26
Auditor: Wisehart Wimette & Associates Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498551 2023-001 Significant Deficiency Yes B
498552 2023-001 Significant Deficiency Yes B
1074993 2023-001 Significant Deficiency Yes B
1074994 2023-001 Significant Deficiency Yes B

Programs

ALN Program Spent Major Findings
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $985,556 Yes 1
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $451,597 - 0
93.647 Social Services Research and Demonstration $153,393 - 0
10.935 Urban Agriculture and Innovative Production $82,275 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $65,000 - 0
16.575 Crime Victim Assistance $60,350 - 0
16.588 Violence Against Women Formula Grants $35,718 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $32,423 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $11,093 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $7,260 - 0

Contacts

Name Title Type
LRACDLLH9S65 Jacob Bogre Auditee
8029853106 Todd Wimette Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: See Note 2 De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures of Federal awards includes the Federal award activity of the Association of Africans Living in Vermont, Inc. (the "Organization") under programs of the Federal Government for the year ended December 31, 2023 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 Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
Title: Note 2 - Summaryof significant accounting policies Accounting Policies: See Note 2 De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10 percent de minimus indirect cost rate as allowed under 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 and/or OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 2 - Summaryof significant accounting policies Accounting Policies: See Note 2 De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance. The Organization has elected to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2023-001
Finding 2023-001: Lack of Supporting Documentation and Proper Approval – Programs: CFDA 93.391 Activities to Support State, Tribal, Local, and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis - Criteria: Federal regulations require appropriate supporting documentation to support expenditures charged to Federally funded grants. Condition: Review of supporting documentation for a sample of expenditure charged to Federally funded grants noted the following – Payroll is charged to grants evenly to match the amount per the approved budget versus based on actual hours spent on the specific grant / program for the specific period. Cause: Payroll is charged to grants based on budgeted amounts versus actual time. Effect: Potential for inappropriate expenditures could be charged to Federally funded grants. Recommendation: We recommend that – payroll be charged to grants based on actual hours spent on the grant / program for the respective payroll period. View of Responsible Officials: Management agrees with this recommendation and is currently developing a system to ensure wages are charged to grants based on actual level of effort. The system will be in place moving forward.
Finding 2023-001
Finding 2023-001: Lack of Supporting Documentation and Proper Approval – Programs: CFDA 93.391 Activities to Support State, Tribal, Local, and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis - Criteria: Federal regulations require appropriate supporting documentation to support expenditures charged to Federally funded grants. Condition: Review of supporting documentation for a sample of expenditure charged to Federally funded grants noted the following – Payroll is charged to grants evenly to match the amount per the approved budget versus based on actual hours spent on the specific grant / program for the specific period. Cause: Payroll is charged to grants based on budgeted amounts versus actual time. Effect: Potential for inappropriate expenditures could be charged to Federally funded grants. Recommendation: We recommend that – payroll be charged to grants based on actual hours spent on the grant / program for the respective payroll period. View of Responsible Officials: Management agrees with this recommendation and is currently developing a system to ensure wages are charged to grants based on actual level of effort. The system will be in place moving forward.
Finding 2023-001
Finding 2023-001: Lack of Supporting Documentation and Proper Approval – Programs: CFDA 93.391 Activities to Support State, Tribal, Local, and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis - Criteria: Federal regulations require appropriate supporting documentation to support expenditures charged to Federally funded grants. Condition: Review of supporting documentation for a sample of expenditure charged to Federally funded grants noted the following – Payroll is charged to grants evenly to match the amount per the approved budget versus based on actual hours spent on the specific grant / program for the specific period. Cause: Payroll is charged to grants based on budgeted amounts versus actual time. Effect: Potential for inappropriate expenditures could be charged to Federally funded grants. Recommendation: We recommend that – payroll be charged to grants based on actual hours spent on the grant / program for the respective payroll period. View of Responsible Officials: Management agrees with this recommendation and is currently developing a system to ensure wages are charged to grants based on actual level of effort. The system will be in place moving forward.
Finding 2023-001
Finding 2023-001: Lack of Supporting Documentation and Proper Approval – Programs: CFDA 93.391 Activities to Support State, Tribal, Local, and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis - Criteria: Federal regulations require appropriate supporting documentation to support expenditures charged to Federally funded grants. Condition: Review of supporting documentation for a sample of expenditure charged to Federally funded grants noted the following – Payroll is charged to grants evenly to match the amount per the approved budget versus based on actual hours spent on the specific grant / program for the specific period. Cause: Payroll is charged to grants based on budgeted amounts versus actual time. Effect: Potential for inappropriate expenditures could be charged to Federally funded grants. Recommendation: We recommend that – payroll be charged to grants based on actual hours spent on the grant / program for the respective payroll period. View of Responsible Officials: Management agrees with this recommendation and is currently developing a system to ensure wages are charged to grants based on actual level of effort. The system will be in place moving forward.