FAC Explorer

Audit 322278

FY End
2023-12-31
Total Expended
$8.95M
Findings
2
Programs
2
Organization: Ecology Education, Inc. (ME)
Year: 2023 Accepted: 2024-09-30
Auditor: Baker Newman & Noyes LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499434 2023-001 Significant Deficiency - L
1075876 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $8.55M Yes 0
84.425C Governor's Emergency Education Relief Fund $404,413 Yes 1

Contacts

Name Title Type
UC1MT8CA57E5 Donnalee Sherburne Auditee
2072839951 Julie Paquette Auditor
No contacts on file

Notes to SEFA

Title: Loan Program Accounting Policies: 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. No grant monies expended and reported within the Schedule were passed through to subrecipients. De Minimis Rate Used: Y Rate Explanation: The School has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The outstanding balance on the U.S. Department of Agriculture Community Facility direct loan was $8,548,452 at December 31, 2023.

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of Education; Award Name: Governor's Emergency Education Relief Fund; Program Year: January 1, 2023 – December 31, 2023; Assistance Listing Number: 84.425C; Criteria: Uniform Guidance requires recipients of federal funds to report expenditures of the federal funds annually on the Schedule of Expenditures of Federal Awards. Condition and Effect: The School improperly omitted expenditures relating to federal awards in the prior year Schedule of Expenditures of Federal Awards. Cause: Management has processes and controls over the reporting process, however, this was a clerical error due to a lack of experience with Uniform Guidance requirements. Auditors' Recommendation: Management should institute controls and procedures to ensure that all federal grant funds are captured on the Schedule of Expenditures of Federal Awards and reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the finding. Management is reviewing the current process and is making improvements to ensure all federal awards are completely and accurately reflected on the Schedule of Expenditures of Federal Awards.
Finding 2023-001
Federal Agency: U.S. Department of Education; Award Name: Governor's Emergency Education Relief Fund; Program Year: January 1, 2023 – December 31, 2023; Assistance Listing Number: 84.425C; Criteria: Uniform Guidance requires recipients of federal funds to report expenditures of the federal funds annually on the Schedule of Expenditures of Federal Awards. Condition and Effect: The School improperly omitted expenditures relating to federal awards in the prior year Schedule of Expenditures of Federal Awards. Cause: Management has processes and controls over the reporting process, however, this was a clerical error due to a lack of experience with Uniform Guidance requirements. Auditors' Recommendation: Management should institute controls and procedures to ensure that all federal grant funds are captured on the Schedule of Expenditures of Federal Awards and reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the finding. Management is reviewing the current process and is making improvements to ensure all federal awards are completely and accurately reflected on the Schedule of Expenditures of Federal Awards.