FAC Explorer

Audit 360699

FY End
2024-09-30
Total Expended
$1.63M
Findings
6
Programs
1
Organization: Core, Inc. (DC)
Year: 2024 Accepted: 2025-06-30
Auditor: Yount Hyde & Barbour PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569045 2024-001 Significant Deficiency - L
569046 2024-001 Significant Deficiency - L
569047 2024-001 Significant Deficiency - L
1145487 2024-001 Significant Deficiency - L
1145488 2024-001 Significant Deficiency - L
1145489 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
98.001 Usaid Foreign Assistance for Programs Overseas $689,485 Yes 1

Contacts

Name Title Type
DCFLP33NLE16 Lisa Hilmi Auditee
2012331473 Jennifer Files 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. Any 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: N Rate Explanation: The Organization has elected not to use the ten 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 CORE, Inc. under programs of the federal government 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). The principal estimates and assumptions used in preparation of the accompanying Schedule relate to cost allowability and allocability (see Note 3). Actual results could differ from those estimates. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Organization.
Title: Government Audits 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. Any 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: N Rate Explanation: The Organization has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The allowability of certain costs under government grants is subject to audit by the awarding agency. Certain costs charged to federal grants are subject to revisions based on government audits of those costs. Management believes that grant costs are consistent with applicable government cost principles, and that costs subsequently disallowed, if any, upon audit by the government would not be material.

Finding Details

Finding 2024-001
Criteria: In accordance with the terms of the Organization’s federal award agreements, the Organization must submit performance and financial reports as required by the terms and conditions of the award. Condition: During our audit of the major program for the year ended September 30, 2024, we noted that the Organization did not submit all required financial and program reports within the timeframe established by the grant agreements. Cause: This lapse was due to a lack of internal controls over the grant reporting calendar, as well as staff turnover during the year. Effect or potential effect: Failure to submit required reports on time may result in noncompliance with grant terms and could affect continued funding or subject the entity to enforcement actions by the grantor agency. Questioned Costs: None noted. Identification of repeat finding: No Recommendation: We recommend the Organization strengthen its internal controls over the grant reporting process. This includes establishing a grant compliance calendar, assigning responsibility for report preparation, and reviewing submission deadlines regularly to ensure timely and accurate reporting. Views of responsible officials: Management has evaluated the finding and will implement a corrective action plan that strengthens internal controls over the grant reporting process.
Finding 2024-001
Criteria: In accordance with the terms of the Organization’s federal award agreements, the Organization must submit performance and financial reports as required by the terms and conditions of the award. Condition: During our audit of the major program for the year ended September 30, 2024, we noted that the Organization did not submit all required financial and program reports within the timeframe established by the grant agreements. Cause: This lapse was due to a lack of internal controls over the grant reporting calendar, as well as staff turnover during the year. Effect or potential effect: Failure to submit required reports on time may result in noncompliance with grant terms and could affect continued funding or subject the entity to enforcement actions by the grantor agency. Questioned Costs: None noted. Identification of repeat finding: No Recommendation: We recommend the Organization strengthen its internal controls over the grant reporting process. This includes establishing a grant compliance calendar, assigning responsibility for report preparation, and reviewing submission deadlines regularly to ensure timely and accurate reporting. Views of responsible officials: Management has evaluated the finding and will implement a corrective action plan that strengthens internal controls over the grant reporting process.
Finding 2024-001
Criteria: In accordance with the terms of the Organization’s federal award agreements, the Organization must submit performance and financial reports as required by the terms and conditions of the award. Condition: During our audit of the major program for the year ended September 30, 2024, we noted that the Organization did not submit all required financial and program reports within the timeframe established by the grant agreements. Cause: This lapse was due to a lack of internal controls over the grant reporting calendar, as well as staff turnover during the year. Effect or potential effect: Failure to submit required reports on time may result in noncompliance with grant terms and could affect continued funding or subject the entity to enforcement actions by the grantor agency. Questioned Costs: None noted. Identification of repeat finding: No Recommendation: We recommend the Organization strengthen its internal controls over the grant reporting process. This includes establishing a grant compliance calendar, assigning responsibility for report preparation, and reviewing submission deadlines regularly to ensure timely and accurate reporting. Views of responsible officials: Management has evaluated the finding and will implement a corrective action plan that strengthens internal controls over the grant reporting process.
Finding 2024-001
Criteria: In accordance with the terms of the Organization’s federal award agreements, the Organization must submit performance and financial reports as required by the terms and conditions of the award. Condition: During our audit of the major program for the year ended September 30, 2024, we noted that the Organization did not submit all required financial and program reports within the timeframe established by the grant agreements. Cause: This lapse was due to a lack of internal controls over the grant reporting calendar, as well as staff turnover during the year. Effect or potential effect: Failure to submit required reports on time may result in noncompliance with grant terms and could affect continued funding or subject the entity to enforcement actions by the grantor agency. Questioned Costs: None noted. Identification of repeat finding: No Recommendation: We recommend the Organization strengthen its internal controls over the grant reporting process. This includes establishing a grant compliance calendar, assigning responsibility for report preparation, and reviewing submission deadlines regularly to ensure timely and accurate reporting. Views of responsible officials: Management has evaluated the finding and will implement a corrective action plan that strengthens internal controls over the grant reporting process.
Finding 2024-001
Criteria: In accordance with the terms of the Organization’s federal award agreements, the Organization must submit performance and financial reports as required by the terms and conditions of the award. Condition: During our audit of the major program for the year ended September 30, 2024, we noted that the Organization did not submit all required financial and program reports within the timeframe established by the grant agreements. Cause: This lapse was due to a lack of internal controls over the grant reporting calendar, as well as staff turnover during the year. Effect or potential effect: Failure to submit required reports on time may result in noncompliance with grant terms and could affect continued funding or subject the entity to enforcement actions by the grantor agency. Questioned Costs: None noted. Identification of repeat finding: No Recommendation: We recommend the Organization strengthen its internal controls over the grant reporting process. This includes establishing a grant compliance calendar, assigning responsibility for report preparation, and reviewing submission deadlines regularly to ensure timely and accurate reporting. Views of responsible officials: Management has evaluated the finding and will implement a corrective action plan that strengthens internal controls over the grant reporting process.
Finding 2024-001
Criteria: In accordance with the terms of the Organization’s federal award agreements, the Organization must submit performance and financial reports as required by the terms and conditions of the award. Condition: During our audit of the major program for the year ended September 30, 2024, we noted that the Organization did not submit all required financial and program reports within the timeframe established by the grant agreements. Cause: This lapse was due to a lack of internal controls over the grant reporting calendar, as well as staff turnover during the year. Effect or potential effect: Failure to submit required reports on time may result in noncompliance with grant terms and could affect continued funding or subject the entity to enforcement actions by the grantor agency. Questioned Costs: None noted. Identification of repeat finding: No Recommendation: We recommend the Organization strengthen its internal controls over the grant reporting process. This includes establishing a grant compliance calendar, assigning responsibility for report preparation, and reviewing submission deadlines regularly to ensure timely and accurate reporting. Views of responsible officials: Management has evaluated the finding and will implement a corrective action plan that strengthens internal controls over the grant reporting process.