FAC Explorer

Audit 333152

FY End
2024-06-30
Total Expended
$1.35M
Findings
8
Programs
6
Organization: The Arc Prince George's County, Inc. (MD)
Year: 2024 Accepted: 2024-12-17
Auditor: Mullen Sondberg Wimbish & Stone P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
515107 2024-001 Significant Deficiency - P
515108 2024-001 Significant Deficiency - P
515109 2024-001 Significant Deficiency - P
515110 2024-002 Significant Deficiency - I
1091549 2024-001 Significant Deficiency - P
1091550 2024-001 Significant Deficiency - P
1091551 2024-001 Significant Deficiency - P
1091552 2024-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.493 Congressional Directives $459,915 Yes 1
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $275,404 - 0
14.218 Community Development Block Grants/entitlement Grants $95,000 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $90,239 - 0
93.071 Medicare Enrollment Assistance Program $44,764 - 0
93.630 Developmental Disabilities Basic Support and Advocacy Grants $31,204 - 0

Contacts

Name Title Type
KFJJARHKDMC9 Sheldon Kronzek Auditee
2408488501 Michele Thomas Auditor
No contacts on file

Notes to SEFA

Title: Note A - Basis of Presentation Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following cost principals contained in the Uniform Guidance, whereas certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Both Rate Explanation: The Arc Prince George's County, Inc. has elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance for some federal programs. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Arc Prince George's County, Inc. 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 Arc Prince George's County, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of The Arc Prince George's County, Inc.
Title: Note B - Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following cost principals contained in the Uniform Guidance, whereas certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Both Rate Explanation: The Arc Prince George's County, Inc. has elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance for some federal programs. 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, whereas certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note C - Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following cost principals contained in the Uniform Guidance, whereas certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Both Rate Explanation: The Arc Prince George's County, Inc. has elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance for some federal programs. The Arc Prince George's County, Inc. has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance for some federal programs.

Finding Details

Finding 2024-001
Criteria: The Organization is required to prepare a complete and accurate Schedule of Expenditures of Federal Awards as a part of Uniform Guidance compliance requirements. Condition: The Schedule of Expenditures of Federal Awards prepared by the finance department was incomplete and missing federal Community Development Block Grant (CDBG) award expenditures of $451,600. Cause: A Uniform Guidance audit was not required in the prior year, therefore management was uncertain if these CDBG grants were intended to be included on the current year schedule of expenditures of federal awards when expended, or in a prior schedule of expenditures of federal awards when awarded. Effect: The Schedule of Expenditures of Federal Awards was understated by $451,600 for the missing CDBG federal expenditures. However, the Schedule of Expenditures of Federal Awards was corrected to include the $451,600 CDBG federal award expenditures during the audit. Questioned Costs: $-0-. Repeat Finding: No.
Finding 2024-001
Criteria: The Organization is required to prepare a complete and accurate Schedule of Expenditures of Federal Awards as a part of Uniform Guidance compliance requirements. Condition: The Schedule of Expenditures of Federal Awards prepared by the finance department was incomplete and missing federal Community Development Block Grant (CDBG) award expenditures of $451,600. Cause: A Uniform Guidance audit was not required in the prior year, therefore management was uncertain if these CDBG grants were intended to be included on the current year schedule of expenditures of federal awards when expended, or in a prior schedule of expenditures of federal awards when awarded. Effect: The Schedule of Expenditures of Federal Awards was understated by $451,600 for the missing CDBG federal expenditures. However, the Schedule of Expenditures of Federal Awards was corrected to include the $451,600 CDBG federal award expenditures during the audit. Questioned Costs: $-0-. Repeat Finding: No.
Finding 2024-001
Criteria: The Organization is required to prepare a complete and accurate Schedule of Expenditures of Federal Awards as a part of Uniform Guidance compliance requirements. Condition: The Schedule of Expenditures of Federal Awards prepared by the finance department was incomplete and missing federal Community Development Block Grant (CDBG) award expenditures of $451,600. Cause: A Uniform Guidance audit was not required in the prior year, therefore management was uncertain if these CDBG grants were intended to be included on the current year schedule of expenditures of federal awards when expended, or in a prior schedule of expenditures of federal awards when awarded. Effect: The Schedule of Expenditures of Federal Awards was understated by $451,600 for the missing CDBG federal expenditures. However, the Schedule of Expenditures of Federal Awards was corrected to include the $451,600 CDBG federal award expenditures during the audit. Questioned Costs: $-0-. Repeat Finding: No.
Finding 2024-002
Criteria: The Organization is required to establish and follow Uniform Guidance procurement standards that require the Organization to obtain an adequate number of written price quotes for goods and services that fall under the small purchase threshold of $10,000 to $250,000 for federal award expenditures. Condition: The Organization only obtained one written price quote for three federal award expenditures for services in excess of $10,000. Cause: Oversight by management. Effect: The Organization was not in compliance with the Uniform Guidance procurement standards that require obtaining an adequate number of written price quotes for goods and services that fall under the small purchase threshold for federal award expenditures. Questioned Costs: $-0-. Repeat Finding: No.
Finding 2024-001
Criteria: The Organization is required to prepare a complete and accurate Schedule of Expenditures of Federal Awards as a part of Uniform Guidance compliance requirements. Condition: The Schedule of Expenditures of Federal Awards prepared by the finance department was incomplete and missing federal Community Development Block Grant (CDBG) award expenditures of $451,600. Cause: A Uniform Guidance audit was not required in the prior year, therefore management was uncertain if these CDBG grants were intended to be included on the current year schedule of expenditures of federal awards when expended, or in a prior schedule of expenditures of federal awards when awarded. Effect: The Schedule of Expenditures of Federal Awards was understated by $451,600 for the missing CDBG federal expenditures. However, the Schedule of Expenditures of Federal Awards was corrected to include the $451,600 CDBG federal award expenditures during the audit. Questioned Costs: $-0-. Repeat Finding: No.
Finding 2024-001
Criteria: The Organization is required to prepare a complete and accurate Schedule of Expenditures of Federal Awards as a part of Uniform Guidance compliance requirements. Condition: The Schedule of Expenditures of Federal Awards prepared by the finance department was incomplete and missing federal Community Development Block Grant (CDBG) award expenditures of $451,600. Cause: A Uniform Guidance audit was not required in the prior year, therefore management was uncertain if these CDBG grants were intended to be included on the current year schedule of expenditures of federal awards when expended, or in a prior schedule of expenditures of federal awards when awarded. Effect: The Schedule of Expenditures of Federal Awards was understated by $451,600 for the missing CDBG federal expenditures. However, the Schedule of Expenditures of Federal Awards was corrected to include the $451,600 CDBG federal award expenditures during the audit. Questioned Costs: $-0-. Repeat Finding: No.
Finding 2024-001
Criteria: The Organization is required to prepare a complete and accurate Schedule of Expenditures of Federal Awards as a part of Uniform Guidance compliance requirements. Condition: The Schedule of Expenditures of Federal Awards prepared by the finance department was incomplete and missing federal Community Development Block Grant (CDBG) award expenditures of $451,600. Cause: A Uniform Guidance audit was not required in the prior year, therefore management was uncertain if these CDBG grants were intended to be included on the current year schedule of expenditures of federal awards when expended, or in a prior schedule of expenditures of federal awards when awarded. Effect: The Schedule of Expenditures of Federal Awards was understated by $451,600 for the missing CDBG federal expenditures. However, the Schedule of Expenditures of Federal Awards was corrected to include the $451,600 CDBG federal award expenditures during the audit. Questioned Costs: $-0-. Repeat Finding: No.
Finding 2024-002
Criteria: The Organization is required to establish and follow Uniform Guidance procurement standards that require the Organization to obtain an adequate number of written price quotes for goods and services that fall under the small purchase threshold of $10,000 to $250,000 for federal award expenditures. Condition: The Organization only obtained one written price quote for three federal award expenditures for services in excess of $10,000. Cause: Oversight by management. Effect: The Organization was not in compliance with the Uniform Guidance procurement standards that require obtaining an adequate number of written price quotes for goods and services that fall under the small purchase threshold for federal award expenditures. Questioned Costs: $-0-. Repeat Finding: No.