FAC Explorer

Audit 332165

FY End
2024-06-30
Total Expended
$2.55M
Findings
2
Programs
7
Organization: Greater Washington Educational Telecommunications Association Inc. (VA)
Year: 2024 Accepted: 2024-12-12
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513966 2024-004 Significant Deficiency - I
1090408 2024-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
42.U01 Gershwin Prize - Elton John and Barnie Taupin $925,003 - 0
45.130 Promotion of the Humanities Challenge Grants $750,000 Yes 1
93.859 Biomedical Research and Research Training $263,655 - 0
47.076 Stem Education (formerly Education and Human Resources) $67,268 - 0
42.U01 Teaching with Primary Sources $63,530 - 0
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $54,509 - 0
42.U01 Citizen Witness $17,435 - 0

Contacts

Name Title Type
Z3X2G8N28DN3 Ruby Aggarwal Auditee
5712168553 Jeri Fleming 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate per CFR 200.414. Rather they use a federally negotiated indirect rate agreement. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Greater Washington Educational Telecommunications Association Inc. and Subsidiary (the Organization) under programs of the federal government for the year ended June 30, 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 the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. The reimbursement of indirect costs reflected in the accompanying consolidated financial statements as federal grants revenue is subject to the final approval by federal grantors and could be adjusted upon the results of these reviews. Management believes that the results of any such adjustment will not be material to the Organization’s financial position or change in net assets.
Title: Summary of Significant Accounting Policies 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate per CFR 200.414. Rather they use a federally negotiated indirect rate agreement. 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.
Title: Indirect Cost Rate 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate per CFR 200.414. Rather they use a federally negotiated indirect rate agreement. The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-004
Other Matter/Significant Deficiency Assistance Listing Number title and number: Promotion of the Humanities Challenge Grants, Assistance Listing Number 45.130 Federal award grant number and year: CHA-284001-22; 2024 Federal agency: National Endowment for the Arts Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and audit Requirements for Federal Awards, requires the auditee to comply with federal statutes, regulations, terms and conditions of federal awards that may have a direct and material effect on each of its major programs. The procurement compliance requirement requires the Organization to perform a search for vendor suspension or debarment prior to any use in conjunction with Federal awards. Condition: Instances of noncompliance have been identified as the Organization did not perform a search for vendor suspension or debarment prior to using such vendor on the major program’s Federal award. Cause: The cause is due to a lack of sufficient internal control procedures in place to ensure compliance with material compliance requirements for its federal award. Effect: The finding resulted in a significant deficiency issued on compliance for major programs. The vendor was subsequently searched and found not to be suspended or debarred. Questioned costs: None. Context: The Organization utilized one vendor in connection with all costs for the major program. Due to the prior use and history with the vendor, the Organization did not perform a search for suspension or debarment on the vendor despite using the vendor for a federal award. Repeat Finding: No. Recommendation: We recommend that the Organization review the most recent Compliance Supplement, which outlines compliance requirements for several of its federal awards. We encourage the Organization to monitor for any updates to the Compliance Supplement annually. Views of responsible officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Other Matter/Significant Deficiency Assistance Listing Number title and number: Promotion of the Humanities Challenge Grants, Assistance Listing Number 45.130 Federal award grant number and year: CHA-284001-22; 2024 Federal agency: National Endowment for the Arts Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and audit Requirements for Federal Awards, requires the auditee to comply with federal statutes, regulations, terms and conditions of federal awards that may have a direct and material effect on each of its major programs. The procurement compliance requirement requires the Organization to perform a search for vendor suspension or debarment prior to any use in conjunction with Federal awards. Condition: Instances of noncompliance have been identified as the Organization did not perform a search for vendor suspension or debarment prior to using such vendor on the major program’s Federal award. Cause: The cause is due to a lack of sufficient internal control procedures in place to ensure compliance with material compliance requirements for its federal award. Effect: The finding resulted in a significant deficiency issued on compliance for major programs. The vendor was subsequently searched and found not to be suspended or debarred. Questioned costs: None. Context: The Organization utilized one vendor in connection with all costs for the major program. Due to the prior use and history with the vendor, the Organization did not perform a search for suspension or debarment on the vendor despite using the vendor for a federal award. Repeat Finding: No. Recommendation: We recommend that the Organization review the most recent Compliance Supplement, which outlines compliance requirements for several of its federal awards. We encourage the Organization to monitor for any updates to the Compliance Supplement annually. Views of responsible officials: Management agrees with the finding. See corrective action plan.