FAC Explorer

Audit 328259

FY End
2022-12-31
Total Expended
$785,246
Findings
2
Programs
1
Organization: Michigan Falun Dafa Association (MI)
Year: 2022 Accepted: 2024-11-13
Auditor: Marcum LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
505556 2022-001 Significant Deficiency - L
1081998 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
59.075 Shuttered Venue Operators Grant Program $785,246 Yes 1

Contacts

Name Title Type
EVF9HVAE7YK8 Xinhua Yu Auditee
2246232468 Patrick Sweeney, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Association under a program of the federal government as of and for the year ended December 31, 2022. 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 the Association, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Association. The Schedule is prepared in accordance with accounting principles generally accepted in the United States of America. De Minimis Rate Used: N Rate Explanation: The Association has elected to not use the 10 percent de minimis cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
Finding No. 2022-001 Grantor: U.S. Small Business Administration Program Name: COVID-19 – Shuttered Venue Operators Grant Assistance Listing Number: 59.075 Material noncompliance with laws and regulations and significant deficiency in internal controls over Federal awards Criteria: The Association was required to have an audit in compliance with the requirements of 2 CFR Section 200.501 and submit its audit to the Federal Audit Clearinghouse as required by 2 CFR Section 200.512, which was due by September 30, 2023. Condition: The audit was not completed timely. Cause: The internal control procedures for the Association had not been updated for the additional reporting requirements for the Shuttered Venue Operators Grant. Effect or Potential Effect: Untimely submissions hinders the grantor’s administration, monitoring, and decision-making processes. Recommendation: We recommend the strengthening of internal controls procedures over the award process to ensure that all existing and any new compliance requirements be communicated to all involved in the process to ensure timely adherence to all or any requirements. Views of Responsible Officials: See corrective action plan.
Finding 2022-001
Finding No. 2022-001 Grantor: U.S. Small Business Administration Program Name: COVID-19 – Shuttered Venue Operators Grant Assistance Listing Number: 59.075 Material noncompliance with laws and regulations and significant deficiency in internal controls over Federal awards Criteria: The Association was required to have an audit in compliance with the requirements of 2 CFR Section 200.501 and submit its audit to the Federal Audit Clearinghouse as required by 2 CFR Section 200.512, which was due by September 30, 2023. Condition: The audit was not completed timely. Cause: The internal control procedures for the Association had not been updated for the additional reporting requirements for the Shuttered Venue Operators Grant. Effect or Potential Effect: Untimely submissions hinders the grantor’s administration, monitoring, and decision-making processes. Recommendation: We recommend the strengthening of internal controls procedures over the award process to ensure that all existing and any new compliance requirements be communicated to all involved in the process to ensure timely adherence to all or any requirements. Views of Responsible Officials: See corrective action plan.