FAC Explorer

Audit 33847

FY End
2022-12-31
Total Expended
$930,702
Findings
2
Programs
6
Organization: Willowood Developmenta Center, Inc. (MS)
Year: 2022 Accepted: 2023-09-13
Auditor: Matthews Curtrer & Lindsay P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33548 2022-001 Significant Deficiency - A
609990 2022-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $520,654 Yes 1
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $197,225 - 0
93.498 Provider Relief Fund $120,050 - 0
10.558 Child and Adult Care Food Program $80,866 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $9,232 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $2,675 - 0

Contacts

Name Title Type
EFKKGGML5WA7 Curt Alford Auditee
6013660123 Charles Lindsay 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 UniformGuidance and/or OMB Circular A-122, Cost Principles for Non-profit Organizations,wherein certain types of expenditures are not allowable or are limited as toreimbursement. De Minimis Rate Used: N Rate Explanation: Willowood Developmental Center, Inc. has opted not to use the de minimis indirect costrate of 10%, as provided for under Title 2 U.S. Code of Federal Regulations Part 200,Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards, Final Guidance, for one grant and defaulted to the indirect cost rateprovided by other departments for other grants. The accompanying schedule of expenditures of federal awards (the Schedule) includesthe federal award activity of the Center under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200,Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform Guidance). Because the Schedule presents only a selectedportion of the operations 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.

Finding Details

Finding 2022-001
Condition: Certain ineligible payroll costs were claimed for reimbursement under the Child Care Development Block Grant. Criteria: Allowable costs for the childcare program are provided by the Department of Education. Items not included on their list are deemed unallowable. Cause: One employee who worked in the childcare department also worked in the adult care facilities during COVID-19 closures. The employer?s payroll costs related to adult care, in the amount $2,363, were incorrectly claimed for reimbursement under the Childcare Strong grant. Effect: Childcare Strong expenses of $2,363 were claimed and were determined to be ineligible payroll costs. Upon discovery of the error and further inquiry, substantially more eligible costs were incurred and not claimed. This offset the unallowed costs claimed. Recommendation: The Center should strengthen procedures in place to ensure that allowable costs are coded correctly and reported correctly to the Federal Agency. The Center should review expenses coded to each grant to verify allowability. A quarterly review should be performed to ensure expenses are allowable per the condition of the grant. Views of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding and has corrected the expense coding per grant requirements.
Finding 2022-001
Condition: Certain ineligible payroll costs were claimed for reimbursement under the Child Care Development Block Grant. Criteria: Allowable costs for the childcare program are provided by the Department of Education. Items not included on their list are deemed unallowable. Cause: One employee who worked in the childcare department also worked in the adult care facilities during COVID-19 closures. The employer?s payroll costs related to adult care, in the amount $2,363, were incorrectly claimed for reimbursement under the Childcare Strong grant. Effect: Childcare Strong expenses of $2,363 were claimed and were determined to be ineligible payroll costs. Upon discovery of the error and further inquiry, substantially more eligible costs were incurred and not claimed. This offset the unallowed costs claimed. Recommendation: The Center should strengthen procedures in place to ensure that allowable costs are coded correctly and reported correctly to the Federal Agency. The Center should review expenses coded to each grant to verify allowability. A quarterly review should be performed to ensure expenses are allowable per the condition of the grant. Views of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding and has corrected the expense coding per grant requirements.