FAC Explorer

Audit 34881

FY End
2022-09-30
Total Expended
$1.93M
Findings
2
Programs
2
Organization: Shiloh Neighborhood Development Corporation (OH)
Year: 2022 Accepted: 2023-06-04
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38459 2022-001 Significant Deficiency - E
614901 2022-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $1.38M Yes 1
10.559 Summer Food Service Program for Children $549,079 - 0

Contacts

Name Title Type
XXXXXXXXXXXX Wendi Huntley Auditee
4197201106 Christy Erb 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: The Organization has elected 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 the Organization under programs of the federal government for the year ended September 30, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2022-001
2022-001 Allowable Activities Federal Agency: U.S. Department of Agriculture Federal Program Title: Child and Adult Care Food Program ALN Number: 10.558 Award Period: October 1, 2021 ? September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance ? Other Matters Criteria or Specific Requirement: Monthly reports submitted to the Ohio Department of Education should contain accurate information. Condition: During our testing we sampled 60 meal count sheets which included 4,711 meals served. We noted 2 meal count sheets that did not tie to the daily tracking spreadsheet which accumulates all meals served and is then submitted to ODE for reimbursement. Questioned Costs: None Context: During our testing, it was noted that the spreadsheet that is utilized to report the amount of monthly meals was understated by 5 snacks compared to the daily count sheets. Because the spreadsheet is understated, this also indicates that the Organization is under reporting its meals served, which in return does not maximize their total reimbursement. Cause: The Organization does not have a formal review process once data is entered to ensure it is accurate. Effect: The Organization under reported number of meals served which leads to meals that are not reimbursed by ODE. Repeat Finding: No Recommendation: To help reduce the potential for errors and maximize the amount of reimbursement we recommend that the daily tracking spreadsheet be reviewed by management.
Finding 2022-001
2022-001 Allowable Activities Federal Agency: U.S. Department of Agriculture Federal Program Title: Child and Adult Care Food Program ALN Number: 10.558 Award Period: October 1, 2021 ? September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance ? Other Matters Criteria or Specific Requirement: Monthly reports submitted to the Ohio Department of Education should contain accurate information. Condition: During our testing we sampled 60 meal count sheets which included 4,711 meals served. We noted 2 meal count sheets that did not tie to the daily tracking spreadsheet which accumulates all meals served and is then submitted to ODE for reimbursement. Questioned Costs: None Context: During our testing, it was noted that the spreadsheet that is utilized to report the amount of monthly meals was understated by 5 snacks compared to the daily count sheets. Because the spreadsheet is understated, this also indicates that the Organization is under reporting its meals served, which in return does not maximize their total reimbursement. Cause: The Organization does not have a formal review process once data is entered to ensure it is accurate. Effect: The Organization under reported number of meals served which leads to meals that are not reimbursed by ODE. Repeat Finding: No Recommendation: To help reduce the potential for errors and maximize the amount of reimbursement we recommend that the daily tracking spreadsheet be reviewed by management.