FAC Explorer

Audit 336437

FY End
2024-06-30
Total Expended
$1.12M
Findings
8
Programs
4
Organization: Cift (OH)
Year: 2024 Accepted: 2025-01-08
Auditor: Mira + Kolena LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518130 2024-001 - - J
518131 2024-001 - - J
518132 2024-001 - - J
518133 2024-001 - - J
1094572 2024-001 - - J
1094573 2024-001 - - J
1094574 2024-001 - - J
1094575 2024-001 - - J

Programs

ALN Program Spent Major Findings
10.351 Rural Business Development Grant $149,655 - 0
10.170 Specialty Crop Block Grant Program - Farm Bill $17,736 - 0
12.600 Community Investment $7,381 - 0
11.611 Manufacturing Extension Partnership $3,792 Yes 1

Contacts

Name Title Type
EZHRS17WJXF5 Kathy Hermiller Auditee
4195356000 Amy Kevern 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. Passthrough entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: For purposes of charging indirect costs to federal awards, the Center has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of CIFT (the “Center”) 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 by 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 presentation of the Center, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Center.
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. Passthrough entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: For purposes of charging indirect costs to federal awards, the Center has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. 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. Passthrough entity identifying numbers are presented where available. For purposes of charging indirect costs to federal awards, the Center has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance.
Title: Pass-Through Agencies 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. Passthrough entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: For purposes of charging indirect costs to federal awards, the Center has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. The Center receives certain federal grants as sub awards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows:

Finding Details

Finding 2024-001
Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
Finding 2024-001
Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
Finding 2024-001
Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
Finding 2024-001
Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
Finding 2024-001
Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
Finding 2024-001
Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
Finding 2024-001
Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
Finding 2024-001
Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.