Audit 340199

FY End
2023-12-31
Total Expended
$11.33M
Findings
24
Programs
2
Year: 2023 Accepted: 2025-01-28
Auditor: Cbiz Cpa's

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
520584 2023-004 Significant Deficiency - B
520585 2023-004 Significant Deficiency - B
520586 2023-004 Significant Deficiency - B
520587 2023-004 Significant Deficiency - B
520588 2023-004 Significant Deficiency - B
520589 2023-004 Significant Deficiency - B
520590 2023-005 Significant Deficiency - B
520591 2023-005 Significant Deficiency - B
520592 2023-005 Significant Deficiency - B
520593 2023-005 Significant Deficiency - B
520594 2023-005 Significant Deficiency - B
520595 2023-005 Significant Deficiency - B
1097026 2023-004 Significant Deficiency - B
1097027 2023-004 Significant Deficiency - B
1097028 2023-004 Significant Deficiency - B
1097029 2023-004 Significant Deficiency - B
1097030 2023-004 Significant Deficiency - B
1097031 2023-004 Significant Deficiency - B
1097032 2023-005 Significant Deficiency - B
1097033 2023-005 Significant Deficiency - B
1097034 2023-005 Significant Deficiency - B
1097035 2023-005 Significant Deficiency - B
1097036 2023-005 Significant Deficiency - B
1097037 2023-005 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $1.73M Yes 2
81.042 Weatherization Assistance for Low-Income Persons $101,636 - 0

Contacts

Name Title Type
KBH6MNM798D9 Peter Hoyle Auditee
9178286192 Joseph Kanjamala Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – 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 limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: AEA has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Association for Energy Affordability, Inc. (“AEA”) for the year ended December 31, 2023. The information in the 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 AEA, it is not intended to and does not present the financial position, changes in net assets or cash flows of AEA.
Title: NOTE 2 – 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 limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: AEA has elected not 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 limited as to reimbursement.
Title: NOTE 3 – INDIRECT COST RATES 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 limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: AEA has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance AEA does not have a provision for the indirect cost under the contract. Accordingly, AEA has elected not to use the ten percent de-minimis indirect cost rate as allowed under the Uniform Guidance

Finding Details

In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended December 31, 2023, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. The salaries and wages are not charged based on actual work performed. AEA is not in compliance with 2 CFR 200.430. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs.
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended December 31, 2023, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. The salaries and wages are not charged based on actual work performed. AEA is not in compliance with 2 CFR 200.430. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs.
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended December 31, 2023, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. The salaries and wages are not charged based on actual work performed. AEA is not in compliance with 2 CFR 200.430. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs.
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended December 31, 2023, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. The salaries and wages are not charged based on actual work performed. AEA is not in compliance with 2 CFR 200.430. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs.
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended December 31, 2023, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. The salaries and wages are not charged based on actual work performed. AEA is not in compliance with 2 CFR 200.430. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs.
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended December 31, 2023, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. The salaries and wages are not charged based on actual work performed. AEA is not in compliance with 2 CFR 200.430. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs.
In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. For the year ended December 31, 2023, AEA did not maintain support for their allocation methodology for 14 cash disbursement items selected. Allocations were made based on predetermined percentages established by the prior Chief Financial Officer. The expense allocations may not be appropriate. AEA is not in compliance with 2 CFR 200.405. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year.We recommend that AEA review and reestablish their allocation methodology for allocated costs.
In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. For the year ended December 31, 2023, AEA did not maintain support for their allocation methodology for 14 cash disbursement items selected. Allocations were made based on predetermined percentages established by the prior Chief Financial Officer. The expense allocations may not be appropriate. AEA is not in compliance with 2 CFR 200.405. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year.We recommend that AEA review and reestablish their allocation methodology for allocated costs.
In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. For the year ended December 31, 2023, AEA did not maintain support for their allocation methodology for 14 cash disbursement items selected. Allocations were made based on predetermined percentages established by the prior Chief Financial Officer. The expense allocations may not be appropriate. AEA is not in compliance with 2 CFR 200.405. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year.We recommend that AEA review and reestablish their allocation methodology for allocated costs.
In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. For the year ended December 31, 2023, AEA did not maintain support for their allocation methodology for 14 cash disbursement items selected. Allocations were made based on predetermined percentages established by the prior Chief Financial Officer. The expense allocations may not be appropriate. AEA is not in compliance with 2 CFR 200.405. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year.We recommend that AEA review and reestablish their allocation methodology for allocated costs.
In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. For the year ended December 31, 2023, AEA did not maintain support for their allocation methodology for 14 cash disbursement items selected. Allocations were made based on predetermined percentages established by the prior Chief Financial Officer. The expense allocations may not be appropriate. AEA is not in compliance with 2 CFR 200.405. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year.We recommend that AEA review and reestablish their allocation methodology for allocated costs.
In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. For the year ended December 31, 2023, AEA did not maintain support for their allocation methodology for 14 cash disbursement items selected. Allocations were made based on predetermined percentages established by the prior Chief Financial Officer. The expense allocations may not be appropriate. AEA is not in compliance with 2 CFR 200.405. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year.We recommend that AEA review and reestablish their allocation methodology for allocated costs.
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended December 31, 2023, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. The salaries and wages are not charged based on actual work performed. AEA is not in compliance with 2 CFR 200.430. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs.
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended December 31, 2023, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. The salaries and wages are not charged based on actual work performed. AEA is not in compliance with 2 CFR 200.430. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs.
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended December 31, 2023, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. The salaries and wages are not charged based on actual work performed. AEA is not in compliance with 2 CFR 200.430. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs.
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended December 31, 2023, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. The salaries and wages are not charged based on actual work performed. AEA is not in compliance with 2 CFR 200.430. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs.
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended December 31, 2023, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. The salaries and wages are not charged based on actual work performed. AEA is not in compliance with 2 CFR 200.430. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs.
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended December 31, 2023, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. The salaries and wages are not charged based on actual work performed. AEA is not in compliance with 2 CFR 200.430. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs.
In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. For the year ended December 31, 2023, AEA did not maintain support for their allocation methodology for 14 cash disbursement items selected. Allocations were made based on predetermined percentages established by the prior Chief Financial Officer. The expense allocations may not be appropriate. AEA is not in compliance with 2 CFR 200.405. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year.We recommend that AEA review and reestablish their allocation methodology for allocated costs.
In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. For the year ended December 31, 2023, AEA did not maintain support for their allocation methodology for 14 cash disbursement items selected. Allocations were made based on predetermined percentages established by the prior Chief Financial Officer. The expense allocations may not be appropriate. AEA is not in compliance with 2 CFR 200.405. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year.We recommend that AEA review and reestablish their allocation methodology for allocated costs.
In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. For the year ended December 31, 2023, AEA did not maintain support for their allocation methodology for 14 cash disbursement items selected. Allocations were made based on predetermined percentages established by the prior Chief Financial Officer. The expense allocations may not be appropriate. AEA is not in compliance with 2 CFR 200.405. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year.We recommend that AEA review and reestablish their allocation methodology for allocated costs.
In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. For the year ended December 31, 2023, AEA did not maintain support for their allocation methodology for 14 cash disbursement items selected. Allocations were made based on predetermined percentages established by the prior Chief Financial Officer. The expense allocations may not be appropriate. AEA is not in compliance with 2 CFR 200.405. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year.We recommend that AEA review and reestablish their allocation methodology for allocated costs.
In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. For the year ended December 31, 2023, AEA did not maintain support for their allocation methodology for 14 cash disbursement items selected. Allocations were made based on predetermined percentages established by the prior Chief Financial Officer. The expense allocations may not be appropriate. AEA is not in compliance with 2 CFR 200.405. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year.We recommend that AEA review and reestablish their allocation methodology for allocated costs.
In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. For the year ended December 31, 2023, AEA did not maintain support for their allocation methodology for 14 cash disbursement items selected. Allocations were made based on predetermined percentages established by the prior Chief Financial Officer. The expense allocations may not be appropriate. AEA is not in compliance with 2 CFR 200.405. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year.We recommend that AEA review and reestablish their allocation methodology for allocated costs.