FAC Explorer

Audit 361433

FY End
2022-12-31
Total Expended
$1.33M
Findings
14
Programs
1
Organization: Clean Fuels Ohio (OH)
Year: 2022 Accepted: 2025-07-03
Auditor: Rea & Associates INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570479 2022-001 Significant Deficiency - A
570480 2022-001 Significant Deficiency - A
570481 2022-001 Significant Deficiency - A
570482 2022-001 Significant Deficiency - A
570483 2022-001 Significant Deficiency - A
570484 2022-001 Significant Deficiency - A
570485 2022-001 Significant Deficiency - A
1146921 2022-001 Significant Deficiency - A
1146922 2022-001 Significant Deficiency - A
1146923 2022-001 Significant Deficiency - A
1146924 2022-001 Significant Deficiency - A
1146925 2022-001 Significant Deficiency - A
1146926 2022-001 Significant Deficiency - A
1146927 2022-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
81.086 Conservation Research and Development $146,840 Yes 1

Contacts

Name Title Type
G7YMU42L7HQ7 Tom Bullock Auditee
4405547203 Ben Antonelli Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1: BASIS OF PRESENTATION Accounting Policies: The Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activities of Clean Fuels Ohio (the "Organization") under programs of the federal government for the year ended December 31, 2022. The information in the 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 Organization’s operations, it is not intended to and does not present its financial position, changes in net assets, or cash flows. Expenditures reported on the Schedule are presented 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: N Rate Explanation: The Organization has an agreed-upon indirect cost rate with the Department of Energy of 29.85% for the year ended December 31, 2022. Therefore, the Organization has elected not to apply the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activities of Clean Fuels Ohio (the "Organization") under programs of the federal government for the year ended December 31, 2022. The information in the 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 Organization’s operations, it is not intended to and does not present its financial position, changes in net assets, or cash flows.
Title: NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activities of Clean Fuels Ohio (the "Organization") under programs of the federal government for the year ended December 31, 2022. The information in the 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 Organization’s operations, it is not intended to and does not present its financial position, changes in net assets, or cash flows. Expenditures reported on the Schedule are presented 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: N Rate Explanation: The Organization has an agreed-upon indirect cost rate with the Department of Energy of 29.85% for the year ended December 31, 2022. Therefore, the Organization has elected not to apply the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are presented 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: NOTE 3: INDIRECT COST RATE Accounting Policies: The Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activities of Clean Fuels Ohio (the "Organization") under programs of the federal government for the year ended December 31, 2022. The information in the 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 Organization’s operations, it is not intended to and does not present its financial position, changes in net assets, or cash flows. Expenditures reported on the Schedule are presented 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: N Rate Explanation: The Organization has an agreed-upon indirect cost rate with the Department of Energy of 29.85% for the year ended December 31, 2022. Therefore, the Organization has elected not to apply the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization has an agreed-upon indirect cost rate with the Department of Energy of 29.85% for the year ended December 31, 2022. Therefore, the Organization has elected not to apply the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE 4: MATCHING REQUIREMENTS Accounting Policies: The Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activities of Clean Fuels Ohio (the "Organization") under programs of the federal government for the year ended December 31, 2022. The information in the 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 Organization’s operations, it is not intended to and does not present its financial position, changes in net assets, or cash flows. Expenditures reported on the Schedule are presented 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: N Rate Explanation: The Organization has an agreed-upon indirect cost rate with the Department of Energy of 29.85% for the year ended December 31, 2022. Therefore, the Organization has elected not to apply the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Certain Federal programs require the Organization to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The Organization has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.

Finding Details

Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.