FAC Explorer

Audit 350391

FY End
2024-06-30
Total Expended
$856,668
Findings
4
Programs
3
Organization: Franklin County Dial Self, Inc. (MA)
Year: 2024 Accepted: 2025-03-30
Auditor: Burkhart Pizzanelli PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
540691 2024-002 - Yes B
540692 2024-003 - - L
1117133 2024-002 - Yes B
1117134 2024-003 - - L

Programs

ALN Program Spent Major Findings
94.006 Americorps $588,852 Yes 2
93.623 Basic Center Grant $185,365 - 0
14.267 Continuum of Care $82,451 - 0

Contacts

Name Title Type
CKD3MBKZ5RK1 Phillip Ringwood Auditee
4137747054 Julie Quink Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The schedule of expenditures of federal awards is prepared 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. De Minimis Rate Used: Both Rate Explanation: The Organization has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for certain contracts. The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for other contracts. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Franklin County DIAL/SELF, Inc., and is presented on the accrual basis of accounting. 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 Franklin County DIAL/SELF, Inc., it is not intended to and does not present the consolidated financial position, change in net assets, or cash flows of Franklin County DIAL/SELF, Inc.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The schedule of expenditures of federal awards is prepared 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. De Minimis Rate Used: Both Rate Explanation: The Organization has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for certain contracts. The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for other contracts. The schedule of expenditures of federal awards is prepared 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. The Organization did not pass-through any federal funds to a subrecipient in 2024.
Title: INDIRECT COST RATE Accounting Policies: The schedule of expenditures of federal awards is prepared 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. De Minimis Rate Used: Both Rate Explanation: The Organization has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for certain contracts. The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for other contracts. The Organization has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for certain contracts. The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for other contracts.

Finding Details

Finding 2024-002
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED) Corporation for National and Community Service Finding, 2024-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 (continued) EFFECT OF CONDITION The Organization will need to amend the billings and may be requested to repay AmeriCorps a total of $1,645. CONTEXT During audit fieldwork, tests were performed for compliance requirements over various contracts, including controls over cost reimbursement billing. It was discovered two contracts included in the Organization’s major program, were overbilled a total of $1,645 during the year ended June 30, 2024. CAUSE OF CONDITION The Organization overbilled AmeriCorps due to an oversight of management while preparing the bills. RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified internally before sending them to AmeriCorps. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS The Organization will be contacting AmeriCorps regarding the overbilling and intends on implementing a modification to the procedures for billing cost reimbursement contracts.
Finding 2024-003
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2024-003: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 STATEMENT OF CONDITION The Organization is required to submit the audit reporting package to the Federal Audit Clearinghouse. CRITERIA The Uniform Guidance requires organizations undergoing a Single Audit to submit their reporting package the shorter of 30 days after receipt of the auditors’ report or nine months after the end of the fiscal year. EFFECT OF CONDITION The Organization was unable to submit the audit reporting package to the Federal Audit Clearinghouse in the required timeframe. CONTEXT The Organization was unable to submit the audit reporting package to the Federal Audit Clearinghouse in the required timeframe. CAUSE OF CONDITION Due to timing constraints, the Organization was unable to submit the audit reporting package to the Federal Audit Clearinghouse in the required timeframe. RECOMMENDATION The auditor recommends the Organization adjust the reporting and audit preparation procedures to ensure timely completion and submission of the audit reporting package to the Federal Audit Clearinghouse. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS The Organization will be implementing a modification to the procedures for reporting and audit preparation.
Finding 2024-002
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED) Corporation for National and Community Service Finding, 2024-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 (continued) EFFECT OF CONDITION The Organization will need to amend the billings and may be requested to repay AmeriCorps a total of $1,645. CONTEXT During audit fieldwork, tests were performed for compliance requirements over various contracts, including controls over cost reimbursement billing. It was discovered two contracts included in the Organization’s major program, were overbilled a total of $1,645 during the year ended June 30, 2024. CAUSE OF CONDITION The Organization overbilled AmeriCorps due to an oversight of management while preparing the bills. RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified internally before sending them to AmeriCorps. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS The Organization will be contacting AmeriCorps regarding the overbilling and intends on implementing a modification to the procedures for billing cost reimbursement contracts.
Finding 2024-003
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2024-003: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 STATEMENT OF CONDITION The Organization is required to submit the audit reporting package to the Federal Audit Clearinghouse. CRITERIA The Uniform Guidance requires organizations undergoing a Single Audit to submit their reporting package the shorter of 30 days after receipt of the auditors’ report or nine months after the end of the fiscal year. EFFECT OF CONDITION The Organization was unable to submit the audit reporting package to the Federal Audit Clearinghouse in the required timeframe. CONTEXT The Organization was unable to submit the audit reporting package to the Federal Audit Clearinghouse in the required timeframe. CAUSE OF CONDITION Due to timing constraints, the Organization was unable to submit the audit reporting package to the Federal Audit Clearinghouse in the required timeframe. RECOMMENDATION The auditor recommends the Organization adjust the reporting and audit preparation procedures to ensure timely completion and submission of the audit reporting package to the Federal Audit Clearinghouse. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS The Organization will be implementing a modification to the procedures for reporting and audit preparation.