FAC Explorer

Audit 354940

FY End
2024-12-31
Total Expended
$832,800
Findings
2
Programs
1
Organization: Empower Evergreen INC (KS)
Year: 2024 Accepted: 2025-04-29
Auditor: Regier Carr & Monroe

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
558082 2024-001 Significant Deficiency - L
1134524 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $832,800 Yes 1

Contacts

Name Title Type
EK9VLH7VFLU3 Ariel Rodriguez Auditee
3163518612 Laura Lehmer Auditor
No contacts on file

Notes to SEFA

Title: 1. 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. De Minimis Rate Used: Y Rate Explanation: Empower Evergreen Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Empower Evergreen Inc. under programs of the federal government for the year ended December 31, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (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 Empower Evergreen Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Empower Evergreen Inc.
Title: 2. Summary of Significant Accounting Policies 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. De Minimis Rate Used: Y Rate Explanation: Empower Evergreen Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. 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.
Title: 3. Indirect Cost Rate 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. De Minimis Rate Used: Y Rate Explanation: Empower Evergreen Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Empower Evergreen Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
U.S. Department of Treasury No. 21.027 – Coronavirus State and Local Fiscal Recovery Funds Grant Period Year Ended December 31, 2024 Criteria: Submissions to the City lacked segregation of duties. Condition and Context: For four out of four reimbursement request forms tested, disbursements were for allowable costs and related activities in the applicable period of performance. When reimbursement submissions were made to the City, one person prepared, approved, and sent the submission on each of the four request selected for testing. Effect: Expenses requested for reimbursement may not be in compliance with the federal award and financial reporting may be inaccurate. Cause: There was no segregation of duties over reporting, including the reimbursement request forms. Recommendation: At least two people should be a part of the reporting and submission process. One to prepare the documentation and one to approve it. The approval should be documented and maintained. Management Response: Processes are being implemented to ensure appropriate review process and document retention, see corrective action plan.
Finding 2024-001
U.S. Department of Treasury No. 21.027 – Coronavirus State and Local Fiscal Recovery Funds Grant Period Year Ended December 31, 2024 Criteria: Submissions to the City lacked segregation of duties. Condition and Context: For four out of four reimbursement request forms tested, disbursements were for allowable costs and related activities in the applicable period of performance. When reimbursement submissions were made to the City, one person prepared, approved, and sent the submission on each of the four request selected for testing. Effect: Expenses requested for reimbursement may not be in compliance with the federal award and financial reporting may be inaccurate. Cause: There was no segregation of duties over reporting, including the reimbursement request forms. Recommendation: At least two people should be a part of the reporting and submission process. One to prepare the documentation and one to approve it. The approval should be documented and maintained. Management Response: Processes are being implemented to ensure appropriate review process and document retention, see corrective action plan.