Audit 340838

FY End

2022-06-30

Total Expended

$1.85M

Findings

4

Programs

1

Organization: Women in Engineering Programs and Advocates Network Network (OH)

Year: 2022 Accepted: 2025-01-31

Auditor: Winkel Green & Company LLP

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
520946	2022-001	Significant Deficiency	-	C
520947	2022-001	Significant Deficiency	-	C
1097388	2022-001	Significant Deficiency	-	C
1097389	2022-001	Significant Deficiency	-	C

ALN	Program	Spent	Major	Findings
47.076	Stem Education (formerly Education and Human Resources)	$12,430	Yes	0

Contacts

Name	Title	Type
D4C3CRLPMVL3	Ershela Sims	Auditee
6144619234	Stephen Green	Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Presentation Accounting Policies: Note 1 – Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of WEPAN under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the 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 operations of WEPAN, it is not intended to and does not present the financial position, changes in net assets or cash flows of WEPAN. Note 2 – Summary of Significant Accounting Policies The Schedule has been prepared on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: WEPAN utilizes the indirect cost rate authorized by grantor, and is not using the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of WEPAN under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the 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 operations of WEPAN, it is not intended to and does not present the financial position, changes in net assets or cash flows of WEPAN.

Title: Note 2 – Summary of Significant Accounting Policies Accounting Policies: Note 1 – Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of WEPAN under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the 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 operations of WEPAN, it is not intended to and does not present the financial position, changes in net assets or cash flows of WEPAN. Note 2 – Summary of Significant Accounting Policies The Schedule has been prepared on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: WEPAN utilizes the indirect cost rate authorized by grantor, and is not using the de minimis cost rate. The Schedule has been prepared on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Title: Note 3 – Indirect Cost Rate Accounting Policies: Note 1 – Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of WEPAN under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the 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 operations of WEPAN, it is not intended to and does not present the financial position, changes in net assets or cash flows of WEPAN. Note 2 – Summary of Significant Accounting Policies The Schedule has been prepared on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: WEPAN utilizes the indirect cost rate authorized by grantor, and is not using the de minimis cost rate. WEPAN utilizes the indirect cost rate authorized by grantor, and is not using the de minimis cost rate.

Finding Details

Finding 2022-001

1) Finding 2022-001: Assistance Listing #47.076 – Research and Development Cluster National Science Foundation ADVANCE Research Coordination Network (ARC), ACCESS+ Condition: Funds Not Expended Timely (Cash Management) During the period, the Organization drew down funds in excess of allowable costs in the amount of $25,107 under ARC programming, and $2,193 under ACCESS+ programming. Amounts are reflected as deferred revenue on the Statement of Financial Position. Criteria: This is deemed a matter of untimeliness between time of disbursement by grantor, and expenditure by WEPAN. Cause: The Organization over-drew funds due to miscalculations on monthly reimbursement invoices. These amounts are considered deferred (conditional) until eligible expenses are incurred under grant programming. The Organization did not incur eligible expenses to meet this condition until subsequent to year-end (90 days + after funds were disbursed by grantor). Effect: The result is a total of $27,300 of deferred revenue reflected on the statement of financial position as of June 30, 2022. Recommendations: That the Organization implement controls to ensure that reimbursement requests are complete/accurate prior to drawing from grant. Comments: The above issue was noted by WEPAN management in July 2022, and the subsequent reimbursement request (draw down) was decreased to account for these funds. The Corrective Action Plan was certified by Board and Management effective January 29, 2025, and additional controls were implemented at that time.

Finding 2022-001

1) Finding 2022-001: Assistance Listing #47.076 – Research and Development Cluster National Science Foundation ADVANCE Research Coordination Network (ARC), ACCESS+ Condition: Funds Not Expended Timely (Cash Management) During the period, the Organization drew down funds in excess of allowable costs in the amount of $25,107 under ARC programming, and $2,193 under ACCESS+ programming. Amounts are reflected as deferred revenue on the Statement of Financial Position. Criteria: This is deemed a matter of untimeliness between time of disbursement by grantor, and expenditure by WEPAN. Cause: The Organization over-drew funds due to miscalculations on monthly reimbursement invoices. These amounts are considered deferred (conditional) until eligible expenses are incurred under grant programming. The Organization did not incur eligible expenses to meet this condition until subsequent to year-end (90 days + after funds were disbursed by grantor). Effect: The result is a total of $27,300 of deferred revenue reflected on the statement of financial position as of June 30, 2022. Recommendations: That the Organization implement controls to ensure that reimbursement requests are complete/accurate prior to drawing from grant. Comments: The above issue was noted by WEPAN management in July 2022, and the subsequent reimbursement request (draw down) was decreased to account for these funds. The Corrective Action Plan was certified by Board and Management effective January 29, 2025, and additional controls were implemented at that time.

Finding 2022-001

1) Finding 2022-001: Assistance Listing #47.076 – Research and Development Cluster National Science Foundation ADVANCE Research Coordination Network (ARC), ACCESS+ Condition: Funds Not Expended Timely (Cash Management) During the period, the Organization drew down funds in excess of allowable costs in the amount of $25,107 under ARC programming, and $2,193 under ACCESS+ programming. Amounts are reflected as deferred revenue on the Statement of Financial Position. Criteria: This is deemed a matter of untimeliness between time of disbursement by grantor, and expenditure by WEPAN. Cause: The Organization over-drew funds due to miscalculations on monthly reimbursement invoices. These amounts are considered deferred (conditional) until eligible expenses are incurred under grant programming. The Organization did not incur eligible expenses to meet this condition until subsequent to year-end (90 days + after funds were disbursed by grantor). Effect: The result is a total of $27,300 of deferred revenue reflected on the statement of financial position as of June 30, 2022. Recommendations: That the Organization implement controls to ensure that reimbursement requests are complete/accurate prior to drawing from grant. Comments: The above issue was noted by WEPAN management in July 2022, and the subsequent reimbursement request (draw down) was decreased to account for these funds. The Corrective Action Plan was certified by Board and Management effective January 29, 2025, and additional controls were implemented at that time.

Finding 2022-001

1) Finding 2022-001: Assistance Listing #47.076 – Research and Development Cluster National Science Foundation ADVANCE Research Coordination Network (ARC), ACCESS+ Condition: Funds Not Expended Timely (Cash Management) During the period, the Organization drew down funds in excess of allowable costs in the amount of $25,107 under ARC programming, and $2,193 under ACCESS+ programming. Amounts are reflected as deferred revenue on the Statement of Financial Position. Criteria: This is deemed a matter of untimeliness between time of disbursement by grantor, and expenditure by WEPAN. Cause: The Organization over-drew funds due to miscalculations on monthly reimbursement invoices. These amounts are considered deferred (conditional) until eligible expenses are incurred under grant programming. The Organization did not incur eligible expenses to meet this condition until subsequent to year-end (90 days + after funds were disbursed by grantor). Effect: The result is a total of $27,300 of deferred revenue reflected on the statement of financial position as of June 30, 2022. Recommendations: That the Organization implement controls to ensure that reimbursement requests are complete/accurate prior to drawing from grant. Comments: The above issue was noted by WEPAN management in July 2022, and the subsequent reimbursement request (draw down) was decreased to account for these funds. The Corrective Action Plan was certified by Board and Management effective January 29, 2025, and additional controls were implemented at that time.