FAC Explorer

Audit 360002

FY End
2024-09-30
Total Expended
$50.39M
Findings
4
Programs
45
Organization: Great Lakes Community Action Partnership (OH)
Year: 2024 Accepted: 2025-06-26
Auditor: S R Snodgrass PC D/b/a S R Snodgrass A C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
567125 2024-001 Significant Deficiency Yes L
567126 2024-001 Significant Deficiency Yes L
1143567 2024-001 Significant Deficiency Yes L
1143568 2024-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $3.39M - 0
93.600 Head Start $1.75M Yes 0
93.570 Community Services Block Grant Discretionary Awards $1.38M - 0
93.575 Child Care and Development Block Grant $895,380 - 0
21.023 Emergency Rental Assistance Program $565,100 - 0
21.026 Homeowner Assistance Fund $538,345 - 0
10.558 Child and Adult Care Food Program $513,926 - 0
66.458 Clean Water State Revolving Fund $443,186 - 0
84.425 Education Stabilization Fund $438,249 - 0
11.307 Economic Adjustment Assistance $398,025 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $381,373 - 0
66.468 Drinking Water State Revolving Fund $371,476 - 0
93.569 Community Services Block Grant $318,156 - 0
93.558 Temporary Assistance for Needy Families $303,483 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $285,059 - 0
84.287 Twenty-First Century Community Learning Centers $283,193 - 0
14.231 Emergency Solutions Grant Program $273,907 - 0
64.033 Va Supportive Services for Veteran Families Program $259,044 - 0
93.778 Medical Assistance Program $204,692 - 0
14.267 Continuum of Care Program $188,827 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $187,619 - 0
19.345 International Programs to Support Democracy, Human Rights and Labor $158,792 - 0
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $118,622 - 0
10.762 Solid Waste Management Grants $116,999 - 0
66.424 Surveys, Studies, Investigations, Demonstrations, and Training Grants - Section 1442 of the Safe Drinking Water Act $63,963 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $53,100 - 0
10.761 Water and Waste Technical Assistance and Training Grants $52,495 - 0
10.446 Rural Community Development Initiative $44,697 - 0
66.436 Surveys, Studies, Investigations, Demonstrations, and Training Grants and Cooperative Agreements - Section 104(b)(3) of the Clean Water Act $39,367 - 0
93.053 Nutrition Services Incentive Program $30,009 - 0
66.203 Environmental Finance Center Grants $25,251 - 0
10.351 Rural Business Development Grant $23,972 - 0
19.415 Professional and Cultural Exchange Programs - Citizen Exchanges $22,847 - 0
20.942 Thriving Communities Program Capacity Builders Cooperative Agreements $21,322 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $16,403 - 0
10.181 Pandemic Relief Activities: Farm and Food Worker Relief Grant Program $15,156 - 0
66.443 Reducing Lead in Drinking Water (sdwa 1459b) $9,488 - 0
93.568 Low-Income Home Energy Assistance $9,423 Yes 0
66.446 Technical Assistance for Treatment Works (clean Water Act [cwa] Section 104(b)(8)) $7,746 - 0
14.169 Housing Counseling Assistance Program $6,392 - 0
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $2,742 - 0
81.042 Weatherization Assistance for Low-Income Persons $2,648 - 0
97.024 Emergency Food and Shelter National Board Program $2,518 - 0
66.521 Innovative Water Technology Grant Program $2,400 - 0
93.590 Community-Based Child Abuse Prevention Grants $1,750 - 0

Contacts

Name Title Type
NJFNHGSBUJU1 David Chimahusky Auditee
8007759767 Mary Pockl Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 – BALANCE OF OUTSTANDING LOANS Accounting Policies: NOTE 1 – SUMMARY OF SIGNIFICANT POLICIES A. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Great Lakes Community Action Partnership under programs of the federal government for the fiscal 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 (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 Great Lakes Community Action Partnership, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Great Lakes Community Action Partnership. B. The Schedule of Expenditures of Federal Awards was prepared using 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: NOTE 2 – INDIRECT COST RATE Great Lakes Community Action Partnership has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The United States Department of Agriculture (USDA) Facility Loan Grant, which was reported in previous years under Assistance Listing Number 10.766, has an outstanding loan balance of $3,276,557 at September 30, 2024.
Title: NOTE 4 – ADDITIONAL FEDERAL GRANT/EXPENDITURES INFORMATION Accounting Policies: NOTE 1 – SUMMARY OF SIGNIFICANT POLICIES A. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Great Lakes Community Action Partnership under programs of the federal government for the fiscal 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 (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 Great Lakes Community Action Partnership, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Great Lakes Community Action Partnership. B. The Schedule of Expenditures of Federal Awards was prepared using 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: NOTE 2 – INDIRECT COST RATE Great Lakes Community Action Partnership has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. A. N/A – indicates no pass-through number assigned by the grantor. B. Expense amounts that are reported on the Schedule of Expenditures of Federal Awards include expenses for capital items purchased with grant funds. C. Amounts passed through to subrecipients totaled $2,943,042.

Finding Details

Finding 2024-001
Finding 2024-001 – Federal Funding Accountability and Transparency Act Reporting (Significant Deficiency) Federal Agency: U. S. Department of Health and Human Services Pass-through Agency: N/A Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05HP000472-03 and 05HP000472-04-00 Category of Finding: Reporting Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), modified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition and Context – During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that the FFATA reporting to FSRS was not completed in a timely manner for the subrecipient tested. Cause – Great Lakes Community Action Partnership’s internal controls failed to detect that the FFATA reporting had not been performed in a timely manner. Effect – Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned Costs – None Repeat Finding – Yes Recommendation – In the prior year, the subaward was not properly reported and due to the timing of the finding, the current fiscal year reporting requirements were already missed. However, once the FFATA reporting error was identified during the prior year audit, the current fiscal year reporting was submitted. Recommendations from the prior year to establish controls and processes to ensure proper submission of reports in accordance with the requirements of the Federal Funding Accountability and Transparency Act where established but as noted, the reporting deadline to meet fiscal year 2024 reporting requirements had already passed. We recommend that going forward, GLCAP reporting policies and procedures be monitored to ensure future compliance. View of Responsible Officials – Management agrees with this finding. Please see Management’s Corrective Action Plan.
Finding 2024-001
Finding 2024-001 – Federal Funding Accountability and Transparency Act Reporting (Significant Deficiency) Federal Agency: U. S. Department of Health and Human Services Pass-through Agency: N/A Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05HP000472-03 and 05HP000472-04-00 Category of Finding: Reporting Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), modified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition and Context – During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that the FFATA reporting to FSRS was not completed in a timely manner for the subrecipient tested. Cause – Great Lakes Community Action Partnership’s internal controls failed to detect that the FFATA reporting had not been performed in a timely manner. Effect – Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned Costs – None Repeat Finding – Yes Recommendation – In the prior year, the subaward was not properly reported and due to the timing of the finding, the current fiscal year reporting requirements were already missed. However, once the FFATA reporting error was identified during the prior year audit, the current fiscal year reporting was submitted. Recommendations from the prior year to establish controls and processes to ensure proper submission of reports in accordance with the requirements of the Federal Funding Accountability and Transparency Act where established but as noted, the reporting deadline to meet fiscal year 2024 reporting requirements had already passed. We recommend that going forward, GLCAP reporting policies and procedures be monitored to ensure future compliance. View of Responsible Officials – Management agrees with this finding. Please see Management’s Corrective Action Plan.
Finding 2024-001
Finding 2024-001 – Federal Funding Accountability and Transparency Act Reporting (Significant Deficiency) Federal Agency: U. S. Department of Health and Human Services Pass-through Agency: N/A Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05HP000472-03 and 05HP000472-04-00 Category of Finding: Reporting Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), modified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition and Context – During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that the FFATA reporting to FSRS was not completed in a timely manner for the subrecipient tested. Cause – Great Lakes Community Action Partnership’s internal controls failed to detect that the FFATA reporting had not been performed in a timely manner. Effect – Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned Costs – None Repeat Finding – Yes Recommendation – In the prior year, the subaward was not properly reported and due to the timing of the finding, the current fiscal year reporting requirements were already missed. However, once the FFATA reporting error was identified during the prior year audit, the current fiscal year reporting was submitted. Recommendations from the prior year to establish controls and processes to ensure proper submission of reports in accordance with the requirements of the Federal Funding Accountability and Transparency Act where established but as noted, the reporting deadline to meet fiscal year 2024 reporting requirements had already passed. We recommend that going forward, GLCAP reporting policies and procedures be monitored to ensure future compliance. View of Responsible Officials – Management agrees with this finding. Please see Management’s Corrective Action Plan.
Finding 2024-001
Finding 2024-001 – Federal Funding Accountability and Transparency Act Reporting (Significant Deficiency) Federal Agency: U. S. Department of Health and Human Services Pass-through Agency: N/A Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05HP000472-03 and 05HP000472-04-00 Category of Finding: Reporting Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), modified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition and Context – During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that the FFATA reporting to FSRS was not completed in a timely manner for the subrecipient tested. Cause – Great Lakes Community Action Partnership’s internal controls failed to detect that the FFATA reporting had not been performed in a timely manner. Effect – Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned Costs – None Repeat Finding – Yes Recommendation – In the prior year, the subaward was not properly reported and due to the timing of the finding, the current fiscal year reporting requirements were already missed. However, once the FFATA reporting error was identified during the prior year audit, the current fiscal year reporting was submitted. Recommendations from the prior year to establish controls and processes to ensure proper submission of reports in accordance with the requirements of the Federal Funding Accountability and Transparency Act where established but as noted, the reporting deadline to meet fiscal year 2024 reporting requirements had already passed. We recommend that going forward, GLCAP reporting policies and procedures be monitored to ensure future compliance. View of Responsible Officials – Management agrees with this finding. Please see Management’s Corrective Action Plan.