Audit 35057

FY End
2022-03-31
Total Expended
$7.82M
Findings
20
Programs
2
Year: 2022 Accepted: 2023-07-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
34434 2022-002 Significant Deficiency - L
34435 2022-002 Significant Deficiency - L
34436 2022-002 Significant Deficiency - L
34437 2022-002 Significant Deficiency - L
34438 2022-002 Significant Deficiency - L
34439 2022-002 Significant Deficiency - L
34440 2022-002 Significant Deficiency - L
34441 2022-002 Significant Deficiency - L
34442 2022-002 Significant Deficiency - L
34443 2022-002 Significant Deficiency - L
610876 2022-002 Significant Deficiency - L
610877 2022-002 Significant Deficiency - L
610878 2022-002 Significant Deficiency - L
610879 2022-002 Significant Deficiency - L
610880 2022-002 Significant Deficiency - L
610881 2022-002 Significant Deficiency - L
610882 2022-002 Significant Deficiency - L
610883 2022-002 Significant Deficiency - L
610884 2022-002 Significant Deficiency - L
610885 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
15.926 American Battlefield Protection $51,448 - 0
15.928 Civil War Battlefield Land Acquisition Grants $34,212 Yes 1

Contacts

Name Title Type
HQEQRKEKC2G6 Mark Borcherding Auditee
2023671861 Marina Polyakova Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of the Trust under the programs of the federal government for the year ended March 31, 2022. The information in the SEFA 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 SEFA presented only a selected portion of the operations of the Trust, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Trust. Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, when certain types of expenditures are not allowable or are limited as to reimbursement. For new awards or modifications of existing awards after December 26, 2024, the expenditures follow the cost principles contained in OMB Circular A-122, Cost Principles for Nonprofit Organizations. The cost principles indicate that certain types of expenditures are no allowable or reimbursements of allowable costs are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.
Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.