FAC Explorer

Audit 341590

FY End
2024-06-30
Total Expended
$2.89M
Findings
6
Programs
10
Organization: Alliance for Strategic Growth, Inc. (IN)
Year: 2024 Accepted: 2025-02-07
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522325 2024-001 Significant Deficiency - B
522326 2024-001 Significant Deficiency - B
522327 2024-001 Significant Deficiency - B
1098767 2024-001 Significant Deficiency - B
1098768 2024-001 Significant Deficiency - B
1098769 2024-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
17.278 Wia Dislocated Worker Formula Grants $675,077 Yes 1
17.259 Wia Youth Activities $622,407 Yes 1
17.258 Wia Adult Program $613,466 Yes 1
17.274 Youthbuild $379,997 - 0
17.225 Unemployment Insurance $211,380 - 0
93.558 Temporary Assistance for Needy Families $157,040 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $89,440 - 0
17.285 Apprenticeship USA Grants $54,564 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $43,128 - 0
17.268 H-1b Job Training Grants $40,571 - 0

Contacts

Name Title Type
YFK8WBQ5C1C5 Shauna Jester Auditee
7658070418 Mike Webber Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards and other financial assistance (the “Schedule”) includes the federal award activity of Alliance for Strategic Growth, Inc. 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 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 Alliance for Strategic Growth, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Alliance for Strategic Growth, Inc. 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. Pass-through entity numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Alliance for Strategic Growth, Inc. has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding Number: 2024 001 Cost Allocation Repeat Finding: No Known or Likely Questioned Costs: None reportable Funding Agency: Department of Labor Title: WIOA Cluster AL Numbers: 17.258, 17.259 & 17.278 Grant Numbers and Award Years: WIOA2206 07/01/22 – 06/30/24 WIOA2306 07/01/23 – 06/30/25 BC2306 07/01/23 – 06/30/24 RR2206 04/01/23 – 10/31/23 RR2406 03/01/24 – 03/01/25 PSG2206 08/01/22 – 12/31/23 Condition: During the year ended June 30, 2024, the Organization did not allocate indirect expenses to all programs that benefitted from such expenses in accordance with its cost allocation plan and negotiated indirect cost rate agreement. There were no indirect expenses allocated to the Organization’s Youthbuild grant during the year. Criteria: Indirect costs are those that have been incurred for common or joint objectives that cannot be readily identified with a particular grant or program. These costs must be allocated to all benefitting programs in accordance with the negotiated indirect cost rate agreement and the Organization’s cost allocation plan. Cause: The Organization did not properly implement its provisional indirect cost rate agreement that was approved by the U.S. Department of Labor. Effect: The Organization was not in compliance with the allowable cost requirements of its grant awards. The impact of this condition on the amount of indirect expenses charged to each federal award is not material to program compliance, but a significant deficiency and non-material non-compliance exists. Recommendations: We recommend the Organization implement systems to properly allocate its indirect expenses to all benefitting programs in accordance with its indirect cost rate agreement and cost allocation plan. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2024-001
Finding Number: 2024 001 Cost Allocation Repeat Finding: No Known or Likely Questioned Costs: None reportable Funding Agency: Department of Labor Title: WIOA Cluster AL Numbers: 17.258, 17.259 & 17.278 Grant Numbers and Award Years: WIOA2206 07/01/22 – 06/30/24 WIOA2306 07/01/23 – 06/30/25 BC2306 07/01/23 – 06/30/24 RR2206 04/01/23 – 10/31/23 RR2406 03/01/24 – 03/01/25 PSG2206 08/01/22 – 12/31/23 Condition: During the year ended June 30, 2024, the Organization did not allocate indirect expenses to all programs that benefitted from such expenses in accordance with its cost allocation plan and negotiated indirect cost rate agreement. There were no indirect expenses allocated to the Organization’s Youthbuild grant during the year. Criteria: Indirect costs are those that have been incurred for common or joint objectives that cannot be readily identified with a particular grant or program. These costs must be allocated to all benefitting programs in accordance with the negotiated indirect cost rate agreement and the Organization’s cost allocation plan. Cause: The Organization did not properly implement its provisional indirect cost rate agreement that was approved by the U.S. Department of Labor. Effect: The Organization was not in compliance with the allowable cost requirements of its grant awards. The impact of this condition on the amount of indirect expenses charged to each federal award is not material to program compliance, but a significant deficiency and non-material non-compliance exists. Recommendations: We recommend the Organization implement systems to properly allocate its indirect expenses to all benefitting programs in accordance with its indirect cost rate agreement and cost allocation plan. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2024-001
Finding Number: 2024 001 Cost Allocation Repeat Finding: No Known or Likely Questioned Costs: None reportable Funding Agency: Department of Labor Title: WIOA Cluster AL Numbers: 17.258, 17.259 & 17.278 Grant Numbers and Award Years: WIOA2206 07/01/22 – 06/30/24 WIOA2306 07/01/23 – 06/30/25 BC2306 07/01/23 – 06/30/24 RR2206 04/01/23 – 10/31/23 RR2406 03/01/24 – 03/01/25 PSG2206 08/01/22 – 12/31/23 Condition: During the year ended June 30, 2024, the Organization did not allocate indirect expenses to all programs that benefitted from such expenses in accordance with its cost allocation plan and negotiated indirect cost rate agreement. There were no indirect expenses allocated to the Organization’s Youthbuild grant during the year. Criteria: Indirect costs are those that have been incurred for common or joint objectives that cannot be readily identified with a particular grant or program. These costs must be allocated to all benefitting programs in accordance with the negotiated indirect cost rate agreement and the Organization’s cost allocation plan. Cause: The Organization did not properly implement its provisional indirect cost rate agreement that was approved by the U.S. Department of Labor. Effect: The Organization was not in compliance with the allowable cost requirements of its grant awards. The impact of this condition on the amount of indirect expenses charged to each federal award is not material to program compliance, but a significant deficiency and non-material non-compliance exists. Recommendations: We recommend the Organization implement systems to properly allocate its indirect expenses to all benefitting programs in accordance with its indirect cost rate agreement and cost allocation plan. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2024-001
Finding Number: 2024 001 Cost Allocation Repeat Finding: No Known or Likely Questioned Costs: None reportable Funding Agency: Department of Labor Title: WIOA Cluster AL Numbers: 17.258, 17.259 & 17.278 Grant Numbers and Award Years: WIOA2206 07/01/22 – 06/30/24 WIOA2306 07/01/23 – 06/30/25 BC2306 07/01/23 – 06/30/24 RR2206 04/01/23 – 10/31/23 RR2406 03/01/24 – 03/01/25 PSG2206 08/01/22 – 12/31/23 Condition: During the year ended June 30, 2024, the Organization did not allocate indirect expenses to all programs that benefitted from such expenses in accordance with its cost allocation plan and negotiated indirect cost rate agreement. There were no indirect expenses allocated to the Organization’s Youthbuild grant during the year. Criteria: Indirect costs are those that have been incurred for common or joint objectives that cannot be readily identified with a particular grant or program. These costs must be allocated to all benefitting programs in accordance with the negotiated indirect cost rate agreement and the Organization’s cost allocation plan. Cause: The Organization did not properly implement its provisional indirect cost rate agreement that was approved by the U.S. Department of Labor. Effect: The Organization was not in compliance with the allowable cost requirements of its grant awards. The impact of this condition on the amount of indirect expenses charged to each federal award is not material to program compliance, but a significant deficiency and non-material non-compliance exists. Recommendations: We recommend the Organization implement systems to properly allocate its indirect expenses to all benefitting programs in accordance with its indirect cost rate agreement and cost allocation plan. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2024-001
Finding Number: 2024 001 Cost Allocation Repeat Finding: No Known or Likely Questioned Costs: None reportable Funding Agency: Department of Labor Title: WIOA Cluster AL Numbers: 17.258, 17.259 & 17.278 Grant Numbers and Award Years: WIOA2206 07/01/22 – 06/30/24 WIOA2306 07/01/23 – 06/30/25 BC2306 07/01/23 – 06/30/24 RR2206 04/01/23 – 10/31/23 RR2406 03/01/24 – 03/01/25 PSG2206 08/01/22 – 12/31/23 Condition: During the year ended June 30, 2024, the Organization did not allocate indirect expenses to all programs that benefitted from such expenses in accordance with its cost allocation plan and negotiated indirect cost rate agreement. There were no indirect expenses allocated to the Organization’s Youthbuild grant during the year. Criteria: Indirect costs are those that have been incurred for common or joint objectives that cannot be readily identified with a particular grant or program. These costs must be allocated to all benefitting programs in accordance with the negotiated indirect cost rate agreement and the Organization’s cost allocation plan. Cause: The Organization did not properly implement its provisional indirect cost rate agreement that was approved by the U.S. Department of Labor. Effect: The Organization was not in compliance with the allowable cost requirements of its grant awards. The impact of this condition on the amount of indirect expenses charged to each federal award is not material to program compliance, but a significant deficiency and non-material non-compliance exists. Recommendations: We recommend the Organization implement systems to properly allocate its indirect expenses to all benefitting programs in accordance with its indirect cost rate agreement and cost allocation plan. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2024-001
Finding Number: 2024 001 Cost Allocation Repeat Finding: No Known or Likely Questioned Costs: None reportable Funding Agency: Department of Labor Title: WIOA Cluster AL Numbers: 17.258, 17.259 & 17.278 Grant Numbers and Award Years: WIOA2206 07/01/22 – 06/30/24 WIOA2306 07/01/23 – 06/30/25 BC2306 07/01/23 – 06/30/24 RR2206 04/01/23 – 10/31/23 RR2406 03/01/24 – 03/01/25 PSG2206 08/01/22 – 12/31/23 Condition: During the year ended June 30, 2024, the Organization did not allocate indirect expenses to all programs that benefitted from such expenses in accordance with its cost allocation plan and negotiated indirect cost rate agreement. There were no indirect expenses allocated to the Organization’s Youthbuild grant during the year. Criteria: Indirect costs are those that have been incurred for common or joint objectives that cannot be readily identified with a particular grant or program. These costs must be allocated to all benefitting programs in accordance with the negotiated indirect cost rate agreement and the Organization’s cost allocation plan. Cause: The Organization did not properly implement its provisional indirect cost rate agreement that was approved by the U.S. Department of Labor. Effect: The Organization was not in compliance with the allowable cost requirements of its grant awards. The impact of this condition on the amount of indirect expenses charged to each federal award is not material to program compliance, but a significant deficiency and non-material non-compliance exists. Recommendations: We recommend the Organization implement systems to properly allocate its indirect expenses to all benefitting programs in accordance with its indirect cost rate agreement and cost allocation plan. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.