FAC Explorer

Audit 337123

FY End
2023-12-31
Total Expended
$837,995
Findings
2
Programs
2
Organization: America Walks, Inc. (WA)
Year: 2023 Accepted: 2025-01-10
Auditor: Gary McGee & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518655 2023-002 Significant Deficiency - BCI
1095097 2023-002 Significant Deficiency - BCI

Programs

ALN Program Spent Major Findings
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $745,495 Yes 1
93.945 Assistance Programs for Chronic Disease Prevention and Control $92,500 - 0

Contacts

Name Title Type
L73LDAH4C4T3 Mike McGinn Auditee
2069414414 Yee Lee McGee 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: Y Rate Explanation: America Walks elected to use the 10 percent de minimis indirect cost rate, as allowed under the Uniform Guidance. The accompany schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of America Walks under programs of the federal government for the year ended December 31, 2023. 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 (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of America Walks, it is not intended to and does not present the financial position, changes in net assets, or cash flows of America Walks. For purposes of the Schedule, federal awards include all grants, contracts, and America Walks and agencies and departments of the federal government and all sub-awards to the organization by non-federal organizations pursuant to federal grants, contracts and similar agreements.
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: Y Rate Explanation: America Walks elected to use the 10 percent de minimis indirect cost rate, as allowed under 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.
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: Y Rate Explanation: America Walks elected to use the 10 percent de minimis indirect cost rate, as allowed under the Uniform Guidance. America Walks elected to use the 10 percent de minimis indirect cost rate, as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding Number: 2023-002 Finding Type: Federal award finding Federal Assistance Listing No.: 93.421 Program Name: Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: n/a Grant Number: 6 NU38OT000281-05-02 Federal Award Year: 2023 Control Deficiency Type: Significant deficiency over compliance Instance of Noncompliance: No Compliance Requirement: Cash Management, Allowable Costs, Procurement Questioned Costs: None Repeat Finding: No Criteria: The OMB’s Uniform Guidance requires nonfederal entities to have certain written policies and procedures surrounding the management of their award funds. More formally known as the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Among other requirements, the Uniform Guidance specifically requires written policies in these areas: advance payments and reimbursements (“cash management”), allowable costs, and procurement. Condition: The organization did not have the written policies and procedures required by the OMB’s Uniform Guidance. Cause: The organization was unaware of the Uniform Guidance’s written policies requirement. Effect: Sound internal control can only be effected when the organization’s management monitors compliance with established policies and procedures throughout all levels of the organization and on a continuous basis. Failure to maintain written policies and procedures and monitor the adherence to those policies and procedures may result in noncompliance with regard Uniform Guidance as well as the organization’s internal policies. Audit Recommendation: We recommend that management prepare a manual of financial and federal compliance policies and procedures and ascertain that the manual is complete, accurate and includes all written policies required by the Uniform Guidance. Once completed, the manual should be distributed to all appropriate employees, and training as well as monitoring procedures should be instituted to ensure that all employees comply with the organization’s policies to ensure the management and expenditure of federal awards are in compliance with Uniform Guidance. Management’s Response: We will prepare the manual of financial and federal compliance policies and procedures (including cash management, allowable costs, and procurement) as required by the Uniform Guidance. Pertinent employees will be trained to use this manual to ensure compliance.
Finding 2023-002
Finding Number: 2023-002 Finding Type: Federal award finding Federal Assistance Listing No.: 93.421 Program Name: Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: n/a Grant Number: 6 NU38OT000281-05-02 Federal Award Year: 2023 Control Deficiency Type: Significant deficiency over compliance Instance of Noncompliance: No Compliance Requirement: Cash Management, Allowable Costs, Procurement Questioned Costs: None Repeat Finding: No Criteria: The OMB’s Uniform Guidance requires nonfederal entities to have certain written policies and procedures surrounding the management of their award funds. More formally known as the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Among other requirements, the Uniform Guidance specifically requires written policies in these areas: advance payments and reimbursements (“cash management”), allowable costs, and procurement. Condition: The organization did not have the written policies and procedures required by the OMB’s Uniform Guidance. Cause: The organization was unaware of the Uniform Guidance’s written policies requirement. Effect: Sound internal control can only be effected when the organization’s management monitors compliance with established policies and procedures throughout all levels of the organization and on a continuous basis. Failure to maintain written policies and procedures and monitor the adherence to those policies and procedures may result in noncompliance with regard Uniform Guidance as well as the organization’s internal policies. Audit Recommendation: We recommend that management prepare a manual of financial and federal compliance policies and procedures and ascertain that the manual is complete, accurate and includes all written policies required by the Uniform Guidance. Once completed, the manual should be distributed to all appropriate employees, and training as well as monitoring procedures should be instituted to ensure that all employees comply with the organization’s policies to ensure the management and expenditure of federal awards are in compliance with Uniform Guidance. Management’s Response: We will prepare the manual of financial and federal compliance policies and procedures (including cash management, allowable costs, and procurement) as required by the Uniform Guidance. Pertinent employees will be trained to use this manual to ensure compliance.