FAC Explorer

Audit 334301

FY End
2023-06-30
Total Expended
$1.24M
Findings
10
Programs
6
Organization: Urban Community School (OH)
Year: 2023 Accepted: 2024-12-20
Auditor: Barnes Wendling CPAS INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
516365 2023-001 Significant Deficiency - B
516366 2023-001 Significant Deficiency - B
516367 2023-001 Significant Deficiency - B
516368 2023-001 Significant Deficiency - B
516369 2023-001 Significant Deficiency - B
1092807 2023-001 Significant Deficiency - B
1092808 2023-001 Significant Deficiency - B
1092809 2023-001 Significant Deficiency - B
1092810 2023-001 Significant Deficiency - B
1092811 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $505,000 - 0
93.600 Head Start $195,894 - 0
10.553 School Breakfast Program $115,855 Yes 1
10.558 Child and Adult Care Food Program $82,804 - 1
10.559 Summer Food Service Program for Children $42,945 Yes 1
10.555 National School Lunch Program $19,699 Yes 1

Contacts

Name Title Type
CXL8B1QQJNN3 Thomas Gill Auditee
2169398330 Laurie Gatten Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Federal Register 2 CFR, Part 230, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The Organization has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Urban Community School and Affiliate (the Organization) and is presented on the modified cash basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 CFR 200, Audits of States, Local Governments, and Non-Profit Organizations. 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.

Finding Details

Finding 2023-001
Criteria or specific requirement: The Code of Federal Regulations 200.403 (g) states: In order for costs to be allowable under Federal awards, the costs must be adequately documented and there must be sufficient documentation. Context and Condition: During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Finding 2023-001
Criteria or specific requirement: The Code of Federal Regulations 200.403 (g) states: In order for costs to be allowable under Federal awards, the costs must be adequately documented and there must be sufficient documentation. Context and Condition: During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Finding 2023-001
Criteria or specific requirement: The Code of Federal Regulations 200.403 (g) states: In order for costs to be allowable under Federal awards, the costs must be adequately documented and there must be sufficient documentation. Context and Condition: During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Finding 2023-001
Criteria or specific requirement: The Code of Federal Regulations 200.403 (g) states: In order for costs to be allowable under Federal awards, the costs must be adequately documented and there must be sufficient documentation. Context and Condition: During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Finding 2023-001
Criteria or specific requirement: The Code of Federal Regulations 200.403 (g) states: In order for costs to be allowable under Federal awards, the costs must be adequately documented and there must be sufficient documentation. Context and Condition: During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Finding 2023-001
Criteria or specific requirement: The Code of Federal Regulations 200.403 (g) states: In order for costs to be allowable under Federal awards, the costs must be adequately documented and there must be sufficient documentation. Context and Condition: During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Finding 2023-001
Criteria or specific requirement: The Code of Federal Regulations 200.403 (g) states: In order for costs to be allowable under Federal awards, the costs must be adequately documented and there must be sufficient documentation. Context and Condition: During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Finding 2023-001
Criteria or specific requirement: The Code of Federal Regulations 200.403 (g) states: In order for costs to be allowable under Federal awards, the costs must be adequately documented and there must be sufficient documentation. Context and Condition: During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Finding 2023-001
Criteria or specific requirement: The Code of Federal Regulations 200.403 (g) states: In order for costs to be allowable under Federal awards, the costs must be adequately documented and there must be sufficient documentation. Context and Condition: During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Finding 2023-001
Criteria or specific requirement: The Code of Federal Regulations 200.403 (g) states: In order for costs to be allowable under Federal awards, the costs must be adequately documented and there must be sufficient documentation. Context and Condition: During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.