Audit 331087

FY End
2023-12-31
Total Expended
$752,350
Findings
2
Programs
1
Year: 2023 Accepted: 2024-12-05

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
513122 2023-001 - - L
1089564 2023-001 - - L

Programs

ALN Program Spent Major Findings
97.044 Assistance to Firefighters Grant $752,350 Yes 1

Contacts

Name Title Type
JN9UE1K8LD16 Lisa Raggio Auditee
8184645740 Mary E MacKrell Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Firefighters Cancer Support Network, Inc., and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: Auditee uses indirect cost in accordance with grant budgets The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Firefighters Cancer Support Network, Inc., and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the basic financial statements. Firefighters Cancer Support Network, Inc., did not utilize subrecipients during the year ended December 31, 2023.
Title: Indirect Costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Firefighters Cancer Support Network, Inc., and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: Auditee uses indirect cost in accordance with grant budgets Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. Firefighters Cancer Support Network, Inc., has not elected to use the 10 percent de-minimis indirect cost rate allowed under the Uniform Guidance.
Title: Matching Costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Firefighters Cancer Support Network, Inc., and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: Auditee uses indirect cost in accordance with grant budgets Matching costs are not included in the schedule of expenditures of federal awards.

Finding Details

The audit for the December 31, 2023, year end was not performed timely, and filing with the Federal Audit Clearing House was not completed as of November 13`, 2024.
The audit for the December 31, 2023, year end was not performed timely, and filing with the Federal Audit Clearing House was not completed as of November 13`, 2024.