FAC Explorer

Audit 327833

FY End
2023-12-31
Total Expended
$27.78M
Findings
28
Programs
4
Organization: National Council for Community Development, Inc. (NY)
Year: 2023 Accepted: 2024-11-09
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
505222 2023-002 Material Weakness - I
505223 2023-002 Material Weakness - I
505224 2023-002 Material Weakness - I
505225 2023-002 Material Weakness - I
505226 2023-002 Material Weakness - I
505227 2023-002 Material Weakness - I
505228 2023-002 Material Weakness - I
505229 2023-003 Significant Deficiency - L
505230 2023-003 Significant Deficiency - L
505231 2023-003 Significant Deficiency - L
505232 2023-003 Significant Deficiency - L
505233 2023-003 Significant Deficiency - L
505234 2023-003 Significant Deficiency - L
505235 2023-003 Significant Deficiency - L
1081664 2023-002 Material Weakness - I
1081665 2023-002 Material Weakness - I
1081666 2023-002 Material Weakness - I
1081667 2023-002 Material Weakness - I
1081668 2023-002 Material Weakness - I
1081669 2023-002 Material Weakness - I
1081670 2023-002 Material Weakness - I
1081671 2023-003 Significant Deficiency - L
1081672 2023-003 Significant Deficiency - L
1081673 2023-003 Significant Deficiency - L
1081674 2023-003 Significant Deficiency - L
1081675 2023-003 Significant Deficiency - L
1081676 2023-003 Significant Deficiency - L
1081677 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.020 Community Development Financial Institutions Program $640,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $519,367 Yes 2
11.307 Economic Adjustment Assistance $447,328 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $280,000 - 0

Contacts

Name Title Type
X3J4ZFLNKKM9 Daniel Choi Auditee
2126821106 Joseph Arnone Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards ("Schedule") includes the federal award activity of National Council for Community Development, Inc. (d.b.a. Grow America) and its Controlled Affiliates (the "Organization"), under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S Code of Federal Regulations (CFR) 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 consolidated and combined financial position, changes in net assets, or cash flows of the Organization. All financial assistance received directly from the federal agencies as well as financial assistance passed through other governmental agencies or nonprofit organizations is included on the Schedule.
Title: Revolving loan funds 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization received two Economic Development Assistance ("EDA") Revolving Loan Fund ("RLF") grants in 2020 - one for $770,000, with no match, of which $70,000 is authorized as an administrative component and the second for $3,850,000 with a $962,500 match, of which $437,500 is authorized as an administrative component (see components below). In 2021, the Organization received an additional RLF grant from the EDA in the amount of $2,750,000 with a $687,500 match, of which $312,500 is authorized as an administrative component. In 2022, the Organization received an additional RLF grant from the EDA in the amount of $1,592,000. The purpose of that grant is focused on growing and strengthening EDA-Funded RLFs but the Organization is not required to use the funding to make loans. From inception of the contract through December 31, 2023, the Organization received $770,000, $3,850,000, and $714,800, respectively, from the EDA for contract award numbers 07-79-07573, 07-79-07633 and 07-79-07658, of which $22,823;$2,114; and $41,152, respectively, were unspent. As such these amounts were not included in the amounts reported on the Schedule.

Finding Details

Finding 2023-002
Finding No. 2023-002 - Procurement, Suspension and Debarment - Material Weakness Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Seattle, City of Scranton Criteria In accordance with §200.214 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Organization did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that a recipient is not suspended or debarred could result in the Organization funding a person or entity that is barred from performing work for the U.S. government. Questioned Costs N/A Context For 5 suspension and debarment samples out of a total of 25 tested, management did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. None of the 5 samples were suspended or debarred. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish written suspension and debarment policies and procedures to ensure that the Organization is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include appropriate searches for suspension and debarment prior to executing any financial transactions with covered persons.
Finding 2023-002
Finding No. 2023-002 - Procurement, Suspension and Debarment - Material Weakness Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Seattle, City of Scranton Criteria In accordance with §200.214 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Organization did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that a recipient is not suspended or debarred could result in the Organization funding a person or entity that is barred from performing work for the U.S. government. Questioned Costs N/A Context For 5 suspension and debarment samples out of a total of 25 tested, management did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. None of the 5 samples were suspended or debarred. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish written suspension and debarment policies and procedures to ensure that the Organization is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include appropriate searches for suspension and debarment prior to executing any financial transactions with covered persons.
Finding 2023-002
Finding No. 2023-002 - Procurement, Suspension and Debarment - Material Weakness Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Seattle, City of Scranton Criteria In accordance with §200.214 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Organization did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that a recipient is not suspended or debarred could result in the Organization funding a person or entity that is barred from performing work for the U.S. government. Questioned Costs N/A Context For 5 suspension and debarment samples out of a total of 25 tested, management did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. None of the 5 samples were suspended or debarred. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish written suspension and debarment policies and procedures to ensure that the Organization is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include appropriate searches for suspension and debarment prior to executing any financial transactions with covered persons.
Finding 2023-002
Finding No. 2023-002 - Procurement, Suspension and Debarment - Material Weakness Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Seattle, City of Scranton Criteria In accordance with §200.214 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Organization did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that a recipient is not suspended or debarred could result in the Organization funding a person or entity that is barred from performing work for the U.S. government. Questioned Costs N/A Context For 5 suspension and debarment samples out of a total of 25 tested, management did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. None of the 5 samples were suspended or debarred. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish written suspension and debarment policies and procedures to ensure that the Organization is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include appropriate searches for suspension and debarment prior to executing any financial transactions with covered persons.
Finding 2023-002
Finding No. 2023-002 - Procurement, Suspension and Debarment - Material Weakness Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Seattle, City of Scranton Criteria In accordance with §200.214 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Organization did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that a recipient is not suspended or debarred could result in the Organization funding a person or entity that is barred from performing work for the U.S. government. Questioned Costs N/A Context For 5 suspension and debarment samples out of a total of 25 tested, management did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. None of the 5 samples were suspended or debarred. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish written suspension and debarment policies and procedures to ensure that the Organization is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include appropriate searches for suspension and debarment prior to executing any financial transactions with covered persons.
Finding 2023-002
Finding No. 2023-002 - Procurement, Suspension and Debarment - Material Weakness Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Seattle, City of Scranton Criteria In accordance with §200.214 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Organization did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that a recipient is not suspended or debarred could result in the Organization funding a person or entity that is barred from performing work for the U.S. government. Questioned Costs N/A Context For 5 suspension and debarment samples out of a total of 25 tested, management did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. None of the 5 samples were suspended or debarred. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish written suspension and debarment policies and procedures to ensure that the Organization is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include appropriate searches for suspension and debarment prior to executing any financial transactions with covered persons.
Finding 2023-002
Finding No. 2023-002 - Procurement, Suspension and Debarment - Material Weakness Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Seattle, City of Scranton Criteria In accordance with §200.214 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Organization did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that a recipient is not suspended or debarred could result in the Organization funding a person or entity that is barred from performing work for the U.S. government. Questioned Costs N/A Context For 5 suspension and debarment samples out of a total of 25 tested, management did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. None of the 5 samples were suspended or debarred. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish written suspension and debarment policies and procedures to ensure that the Organization is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include appropriate searches for suspension and debarment prior to executing any financial transactions with covered persons.
Finding 2023-003
Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.
Finding 2023-003
Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.
Finding 2023-003
Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.
Finding 2023-003
Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.
Finding 2023-003
Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.
Finding 2023-003
Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.
Finding 2023-003
Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.
Finding 2023-002
Finding No. 2023-002 - Procurement, Suspension and Debarment - Material Weakness Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Seattle, City of Scranton Criteria In accordance with §200.214 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Organization did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that a recipient is not suspended or debarred could result in the Organization funding a person or entity that is barred from performing work for the U.S. government. Questioned Costs N/A Context For 5 suspension and debarment samples out of a total of 25 tested, management did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. None of the 5 samples were suspended or debarred. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish written suspension and debarment policies and procedures to ensure that the Organization is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include appropriate searches for suspension and debarment prior to executing any financial transactions with covered persons.
Finding 2023-002
Finding No. 2023-002 - Procurement, Suspension and Debarment - Material Weakness Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Seattle, City of Scranton Criteria In accordance with §200.214 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Organization did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that a recipient is not suspended or debarred could result in the Organization funding a person or entity that is barred from performing work for the U.S. government. Questioned Costs N/A Context For 5 suspension and debarment samples out of a total of 25 tested, management did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. None of the 5 samples were suspended or debarred. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish written suspension and debarment policies and procedures to ensure that the Organization is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include appropriate searches for suspension and debarment prior to executing any financial transactions with covered persons.
Finding 2023-002
Finding No. 2023-002 - Procurement, Suspension and Debarment - Material Weakness Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Seattle, City of Scranton Criteria In accordance with §200.214 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Organization did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that a recipient is not suspended or debarred could result in the Organization funding a person or entity that is barred from performing work for the U.S. government. Questioned Costs N/A Context For 5 suspension and debarment samples out of a total of 25 tested, management did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. None of the 5 samples were suspended or debarred. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish written suspension and debarment policies and procedures to ensure that the Organization is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include appropriate searches for suspension and debarment prior to executing any financial transactions with covered persons.
Finding 2023-002
Finding No. 2023-002 - Procurement, Suspension and Debarment - Material Weakness Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Seattle, City of Scranton Criteria In accordance with §200.214 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Organization did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that a recipient is not suspended or debarred could result in the Organization funding a person or entity that is barred from performing work for the U.S. government. Questioned Costs N/A Context For 5 suspension and debarment samples out of a total of 25 tested, management did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. None of the 5 samples were suspended or debarred. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish written suspension and debarment policies and procedures to ensure that the Organization is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include appropriate searches for suspension and debarment prior to executing any financial transactions with covered persons.
Finding 2023-002
Finding No. 2023-002 - Procurement, Suspension and Debarment - Material Weakness Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Seattle, City of Scranton Criteria In accordance with §200.214 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Organization did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that a recipient is not suspended or debarred could result in the Organization funding a person or entity that is barred from performing work for the U.S. government. Questioned Costs N/A Context For 5 suspension and debarment samples out of a total of 25 tested, management did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. None of the 5 samples were suspended or debarred. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish written suspension and debarment policies and procedures to ensure that the Organization is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include appropriate searches for suspension and debarment prior to executing any financial transactions with covered persons.
Finding 2023-002
Finding No. 2023-002 - Procurement, Suspension and Debarment - Material Weakness Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Seattle, City of Scranton Criteria In accordance with §200.214 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Organization did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that a recipient is not suspended or debarred could result in the Organization funding a person or entity that is barred from performing work for the U.S. government. Questioned Costs N/A Context For 5 suspension and debarment samples out of a total of 25 tested, management did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. None of the 5 samples were suspended or debarred. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish written suspension and debarment policies and procedures to ensure that the Organization is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include appropriate searches for suspension and debarment prior to executing any financial transactions with covered persons.
Finding 2023-002
Finding No. 2023-002 - Procurement, Suspension and Debarment - Material Weakness Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Seattle, City of Scranton Criteria In accordance with §200.214 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Organization did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that a recipient is not suspended or debarred could result in the Organization funding a person or entity that is barred from performing work for the U.S. government. Questioned Costs N/A Context For 5 suspension and debarment samples out of a total of 25 tested, management did not provide adequate supporting documentation for ensuring proper suspension and debarment checks were performed. None of the 5 samples were suspended or debarred. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish written suspension and debarment policies and procedures to ensure that the Organization is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include appropriate searches for suspension and debarment prior to executing any financial transactions with covered persons.
Finding 2023-003
Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.
Finding 2023-003
Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.
Finding 2023-003
Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.
Finding 2023-003
Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.
Finding 2023-003
Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.
Finding 2023-003
Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.
Finding 2023-003
Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.