FAC Explorer

Audit 326860

FY End
2024-01-31
Total Expended
$9.56M
Findings
2
Programs
3
Organization: Bear River Head Start (UT)
Year: 2024 Accepted: 2024-10-31
Auditor: Rudd and Company PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504308 2024-001 Significant Deficiency - L
1080750 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $248,307 - 0
93.558 Temporary Assistance for Needy Families $85,857 - 0
10.558 Child and Adult Care Food Program $42,870 - 0

Contacts

Name Title Type
WKVSYL195UH6 Andy Hernandez Auditee
4358908062 Theresa Flannery Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. 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. Uniform Guidance requires that the Schedule show the total expenditures for each of BRHS’s federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five-digit program identification number (ALN number). Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. De Minimis Rate Used: N Rate Explanation: The Schedule includes programs operated by BRHS which include a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Bear River Head Start (BRHS) under programs of the federal government for the year ended January 31, 2024. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of BRHS, it is not intended to and does not present the financial position, changes in net assets, or cash flows of BRHS.
Title: Basis of Accounting Accounting Policies: Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. 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. Uniform Guidance requires that the Schedule show the total expenditures for each of BRHS’s federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five-digit program identification number (ALN number). Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. De Minimis Rate Used: N Rate Explanation: The Schedule includes programs operated by BRHS which include a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. 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.
Title: Assistance Listing Numbers Accounting Policies: Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. 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. Uniform Guidance requires that the Schedule show the total expenditures for each of BRHS’s federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five-digit program identification number (ALN number). Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. De Minimis Rate Used: N Rate Explanation: The Schedule includes programs operated by BRHS which include a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation Uniform Guidance requires that the Schedule show the total expenditures for each of BRHS’s federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five-digit program identification number (ALN number).
Title: Major Programs Accounting Policies: Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. 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. Uniform Guidance requires that the Schedule show the total expenditures for each of BRHS’s federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five-digit program identification number (ALN number). Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. De Minimis Rate Used: N Rate Explanation: The Schedule includes programs operated by BRHS which include a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions.
Title: Indirect Costs Accounting Policies: Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. 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. Uniform Guidance requires that the Schedule show the total expenditures for each of BRHS’s federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five-digit program identification number (ALN number). Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. De Minimis Rate Used: N Rate Explanation: The Schedule includes programs operated by BRHS which include a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation BRHS has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule includes programs operated by BRHS which include a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation.

Finding Details

Finding 2024-001
Criteria - 2 CFR 910 establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. 2 CFR 910 requires the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with the program requirements. Condition - Performance Progress semi-annual and annual reports were not completed and submitted by the due date. Cause – Bear River Head Start, Inc. failed to file the semi-annual and annual reports on a timely basis. Context – During the review of reports completed in relation to this program, we found that all reports were filed late due to internal changeover. Effect - Lack of compliance with designed internal controls over reporting could result in the organization reporting incorrect or incomplete information with the potential for lost funding for future grants. Questioned Costs – None reported. Recommendation – We recommend the Bear River Head Start, Inc. submit all reports in timely manner. This will ensure compliance with the award and the Bear River Head Start, Inc.’s policies.
Finding 2024-001
Criteria - 2 CFR 910 establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. 2 CFR 910 requires the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with the program requirements. Condition - Performance Progress semi-annual and annual reports were not completed and submitted by the due date. Cause – Bear River Head Start, Inc. failed to file the semi-annual and annual reports on a timely basis. Context – During the review of reports completed in relation to this program, we found that all reports were filed late due to internal changeover. Effect - Lack of compliance with designed internal controls over reporting could result in the organization reporting incorrect or incomplete information with the potential for lost funding for future grants. Questioned Costs – None reported. Recommendation – We recommend the Bear River Head Start, Inc. submit all reports in timely manner. This will ensure compliance with the award and the Bear River Head Start, Inc.’s policies.