FAC Explorer

Audit 350919

FY End
2024-09-30
Total Expended
$793,991
Findings
2
Programs
3
Organization: Accokeek Foundation, INC (MD)
Year: 2024 Accepted: 2025-03-31
Auditor: Sikich CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
544135 2024-001 Significant Deficiency - AB
1120577 2024-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
15.954 National Park Service Conservation, Protection, Outreach, and Education $749,000 Yes 1
66.964 Chesapeake Bay Program Implementation, Regulatory/accountability and Monitoring Grants $29,388 - 0
15.930 Chesapeake Bay Gateways Network $15,603 - 0

Contacts

Name Title Type
UN61QGHV7Y97 Anjela Barnes Auditee
3013885343 Marcos Fernandes 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 adjustment or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Foundation has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Accokeek Foundation, Inc. (the Foundation) for the year ended September 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 the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation.
Title: OTHER INFORMATION 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 adjustment or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Foundation has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Foundation did not receive any federal insurance or federal noncash assistance and had no outstanding loans or loan guarantees with continuing compliance requirements.

Finding Details

Finding 2024-001
2024--001 Improper Classification Of Payroll Expenses 15.954 National Park Service Conservation, Protection, Outreach and Education Audit Results: Information on Federal Programs: Assistance Listing #: 15.954 National Park Service Conservation, Protection, Outreach and Education Grant #: P20AC00467 Federal Agency: United States Department of the Interior Criteria: Payroll expenses should be charged to federal grants based on the hours worked by each employee that worked on the grants during a specific pay period. Condition: During our testing over payroll auditors noted that for three pay periods there were variances between the total calculated amount to be charged to the grant based on the timecards and the total actual amount charged. Questioned Costs: $2,591 Context: Costs should be charged to the grant properly based on actual hours worked to ensure that they are not charging more than the grant award allows. Effect: As a result, payroll charged to the major program was understated by $2,591 for the year ended September 30, 2024. Cause: This resulted from the lack of a regular detailed review of the calculations in comparison to the general ledger. Recommendation: We recommend that management implement a policy for a detailed comparison of the timecards and calculations to the general ledger for each pay period to ensure that the information is being pulled correctly and that time is being properly charged to all federal grants. It is critical that time be properly charged to be in compliance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Finding 2024-001
2024--001 Improper Classification Of Payroll Expenses 15.954 National Park Service Conservation, Protection, Outreach and Education Audit Results: Information on Federal Programs: Assistance Listing #: 15.954 National Park Service Conservation, Protection, Outreach and Education Grant #: P20AC00467 Federal Agency: United States Department of the Interior Criteria: Payroll expenses should be charged to federal grants based on the hours worked by each employee that worked on the grants during a specific pay period. Condition: During our testing over payroll auditors noted that for three pay periods there were variances between the total calculated amount to be charged to the grant based on the timecards and the total actual amount charged. Questioned Costs: $2,591 Context: Costs should be charged to the grant properly based on actual hours worked to ensure that they are not charging more than the grant award allows. Effect: As a result, payroll charged to the major program was understated by $2,591 for the year ended September 30, 2024. Cause: This resulted from the lack of a regular detailed review of the calculations in comparison to the general ledger. Recommendation: We recommend that management implement a policy for a detailed comparison of the timecards and calculations to the general ledger for each pay period to ensure that the information is being pulled correctly and that time is being properly charged to all federal grants. It is critical that time be properly charged to be in compliance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.